Financial statements and accounts

You have a right to inspect your council’s accounts. Electors may also ask questions about, or challenge, the accounts.

When we have finalised our accounts for the previous financial year, usually towards the end of June, we must advertise that they are available for people to look at. You then have 20 working days to look through the accounts and supporting documents.

You can get copies of the accounts from us. You may not inspect documents that are not relevant to the accounts or are otherwise legally protected.

You can only ask the auditor questions about the accounts for the year that they are auditing. The auditor does not have to answer questions about our policies, finances, procedures or anything else that is not relevant to the accounts. The auditor does not have to say, at this stage, whether they think something we have done, or an item in its accounts, is unlawful.

If you think that we have spent money unlawfully, you can object to the auditor by sending them a formal ‘notice of objection’, which must be in writing. You must tell the auditor why you are objecting. The auditor must reach a decision on your objection and provide a statement of reasons if you ask them to. If you are not happy with that decision, you can appeal to the courts.

You may also object if you think that there is something in the accounts that the auditor should tell the public about in a ‘public interest report’. Again, you must give your reasons. In this case, the auditor must decide whether to take any action. The auditor will normally, but does not have to, give reasons for their decision and you cannot appeal to the courts. You may not, however, use this ‘right to object’ to make a personal complaint or claim against us. You should take personal complaints to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.

At any time, you can give the auditor information that is relevant to their responsibilities. For example, you can simply tell the auditor if you think that something is wrong with the accounts or about waste and inefficiency in the way we run our services. You do not have to follow any set time limits or procedures. The auditor does not have to give you a detailed report of any investigation into the issues you have raised, but they will usually tell you the general outcome.

Councils, and so local taxpayers, must meet the costs of dealing with questions and objections. Auditors will take valid objections but will consider a range of factors in deciding how to deal with them. They must take into account the costs 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, you might have to pay for the action yourself.

If you suspect fraud or improper use of our money, you may contact our Chief Internal Auditor. He can be contacted at:

Chief Internal Auditor
Corporate Services Department
Town Hall
Matlock
DE4 3NN

Tel: 01629 761203

If you want to question or challenge our accounts, our external auditor may be able to help you. The Audit Commission appoints the external auditor. By law, your rights and the external auditor’s powers are limited. If you are thinking about going to the auditor, it is important that you understand your rights and the auditor’s powers. The Audit Commission has produced a booklet "Councils' Accounts - Your Rights" which should help you.

The Council's External Auditor can be contacted at:

Andrew Blackburn
District Auditor
Audit Commission
1st Floor
Bridge Business Park
Bridge Park Road
Thurmaston
Leicester
LE4 8BL

Tel: 0116 269 2311