Part 5Conduct of local audit
Public inspection etc and action by auditor
25Inspection of statements of accounts etc
1
A relevant authority other than a health service body must ensure that a local government elector for its area may inspect and make copies of—
a
the statement of accounts prepared by the authority,
b
the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed,
c
the local auditor’s opinion on the statement of accounts,
d
any public interest report relating to the authority or an entity connected with it, and
e
any recommendation relating to the authority or an entity connected with it.
2
A relevant authority other than a health service body must ensure that a local government elector for its area may have copies of any document within subsection (1) supplied to the elector at the elector’s request on payment of a reasonable sum for each copy.
3
The relevant authority must ensure that a local government elector may inspect a document within subsection (1) at all reasonable times and without payment.
4
This section applies in relation to a document only if the relevant authority has prepared the document or it has been made available to the authority.
5
References in this section to copies of a document include a reference to copies of any part of it.