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Accounts
Every year the preparation, audit and publication of parish council’s accounts is a formal process governed by The Local Audit and Accountability Act 2014 (the Act) and the Accounts and Audit Regulations 2015.
The Act governs the work of auditors appointed to smaller authorities (including parish councils). The Act and the Accounts and Audit Regulations 2015 also cover the duties, responsibilities and rights of smaller authorities, other organisations and the public concerning the accounts being audited.
As an interested person you can inspect accounting records and related documents. If you are a local government elector for the area to which the accounts relate you can also ask questions about the accounts and object to them. You do not have to pay directly for exercising your rights. However, any resulting costs incurred by the smaller authority form part of its running costs. Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council tax.