The rules governing the audit and inspection of local authority accounts are laid down in the Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015.
The Annual Governance Statement accompanies the Statement of Accounts.
Inspection of Accounts 2016/17 (Notice of Public Rights)
There is a formal 30 working day statutory period wherein any person may inspect the unaudited accounts and supporting documents. For this purpose, you may not inspect documents that are not relevant to the accounts or are otherwise legally protected, nor may you inspect documents that contain personal information about a member of staff.
The formal inspection period is between 3 July and 11 August 2017. During this period a local government elector for any area to which the accounts relate, or their representative may question the auditor about the accounts.
The Public Inspection Notice 2016/17 sets out the details of the current inspection period and the procedures for making any objections.