Public Rights (Exercise of Public Rights)
2023-24

Smaller authority name: ____ESKDALE PARISH COUNCIL_________

NOTICE OF PUBLIC RIGHTS AND PUBLICATION
OF UNAUDITED ANNUAL GOVERNANCE &
ACCOUNTABILITY RETURN (EXEMPT
AUTHORITY)

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)

NOTICE NOTES

1. Date of announcement           Sunday 2 June 2024           (a)

2. Each year the smaller authority prepares an Annual Governance and
Accountability Return (AGAR). The AGAR has been published with this notice.
It will not be reviewed by the appointed auditor, since the smaller authority has
certified itself as exempt from the appointed auditor’s review.
Any person interested has the right to inspect and make copies of the
accounting records for the financial year to which the audit relates and all
books, deeds, contracts, bills, vouchers, receipts and other documents relating
to those records must be made available for inspection by any person
interested. For the year ended 31 March 2024, these documents will be available
on reasonable notice by application to:

(b)  _____Mrs Lesley Cooper ______
___email theclerk@eskdaleparishcouncil.co..uk

___tele no 01229775492________________

commencing on (c) _   Monday 3 June 2024____________________  _

and ending on (d) ___Friday 12 July 2024 __________       ________ _

3. Local government electors and their representatives also have:

• The opportunity to question the appointed auditor about the accounting
  records; and
• The right to make an objection which concerns a matter in respect of which
  the appointed auditor could either make a public interest report or apply to
  the court for a declaration that an item of account is unlawful. Written notice
  of an objection must first be given to the auditor and a copy sent to the
  smaller authority.

The appointed auditor can be contacted at the address in paragraph 4 below for
this purpose between the above dates only.

4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice
2015. The appointed auditor is:
Moore (Ref AP/HD)
Rutland House,
Minerva Business Park,
Lynch Wood,
Peterborough
PE2 6PZ

5. This announcement is made by (e) ____Lesley Cooper Clerk/RFO________

(a) Insert date of placing of the notice
which must be not less than 1 day before
the date in (c) below

(b) Insert name, position and
address/telephone number/ email
address, as appropriate, of the Clerk or
other person to which any person may
apply to inspect the accounts

(c) Insert date, which must be at least 1
day after the date of announcement in (a)
above and extends for a single period of
30 working days (inclusive) ending on the
date appointed in (d) below

(d) The inspection period between (c)
and (d) must also include the first 10
working days of July.

(e) Insert name and position of person
placing the notice – this person must be
the responsible financial officer for the
smaller authority

LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS

Please note that this summary applies to all relevant smaller authorities, including local
councils, internal drainage boards and ‘other’ smaller authorities.

The basic position

By law, any interested person has the right to inspect the accounting records of smaller authorities. If
you are a local government elector or registered to vote in the local councils’ elections, then you are
able to ask questions about the accounts and object to them.

The right to inspect the accounting records

When your council has finalised its accounts for the previous financial year, they must advertise that
they are available for people to inspect. You must then provide the council with reasonable notice of
your intentions. Following this, by arrangement you will then have 30 working days to inspect and make
copies of the accounting records and supporting documents. You may be required to pay a copying
charge.

The right to ask the auditor questions about the accounting records

If you have any questions regarding the accounting records, you should first ask your smaller authority.
This must be done during the 30-day period for the exercise of public rights. You may also ask the
appointed auditor questions about an item in the accounting records. However, the auditor can only
answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion,
it is advised that you put your questions in writing.

The right to make objections

Should you view something as unlawful or believe there are matters of wider concern in the accounts,
you may wish to object. If you are a local government elector, you have the right to ask the external
auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported
as a matter of public interest. This must be done by telling the appointed auditor which specific item in
the accounts you object to and why you believe it to be unlawful or think a public interest report should
be made about it. You must provide clear evidence to support your objection, and this should be done
in writing and the copied to the council.

You should not use the ‘right to object’ to make a personal complaint or claim against your smaller
authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law
Centre or to your solicitor.

A final word

Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In
deciding whether to take your objection forward, the auditor must consider the cost that will be involved.
They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts
against an auditor’s decision, you may have to pay for the action yourself.