PUBLIC RIGHTS STATEMENT UNDER REGULATION 15 (2) (B) OF THE ACCOUNTS AND AUDIT REGULATIONS 2015
Notice of the public inspection rights in relation to the statement of accounts of Selby District Council for the financial year ended 31 March 2021.
Rights to inspect the statement of accounts and accounting records:
Sections 25 and 26 of the Local Audit and Accountability Act 2014 (‘The Act’) provide any interested person with the right to inspect and make copies of the statement of accounts, accounting records and all documents relating to those records, for the financial year ended 31 March 2021.
These rights may be exercised from Monday 21 June 2021 until Friday 30 July 2021 inclusive, Monday to Friday, between the hours of 9.30 am and 16.30 at the headquarters of Selby District Council, Civic Centre, Doncaster Road, Selby, YO8 9FT. Please inform Selby District Council’s Chief Finance Officer Karen Iveson of your intention to exercise your rights. Karen Iveson can be contacted by email at firstname.lastname@example.org or by telephone on 01757 705101. The unaudited Statement of Accounts, which includes the Narrative Report and the Annual Governance Statement, will be available to view at www.Selby.gov.uk by 18 June 2021.
This is a departure from normal practice in which the unaudited accounts are published on 31 May each year. The Ministry of Housing, Communities and Local Government (MHCLG) passed new legislation, The Accounts and Audit Amendment Regulations 2021, which relate to financial years ending 31 March 2021 and 31 March 2022. The amendment stipulates that unaudited accounts must be published by 31 July in each of these years but local authorities can choose to publish earlier. Selby District Council has elected to publish the unaudited accounts on 18 June 2021.
Rights to question the auditor and to make objections at audit:
Under section 26 of the Act, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounting records for the financial year ended 31 March 2021 and, under section 27 of the Act, a local government elector may make an objection to the auditor which:
- Concerns a matter in respect of which the auditor could make a public interest report under section 24 of the Act; or
- Concerns an item of accounting in respect of which the auditor could apply for a declaration that the item is unlawful under section 28 of the Act.
Any requests to question the auditor and any objections must be made in writing to the auditor to the following address:
Mark Kirkham, Engagement Lead, Mazars LLP, 5th Floor, 3 Wellington Place, Leeds, LS1 4AP.
Objections must state:
- the facts on which the local government objector relies,
- the grounds on which the objection is being made,
- and, so far as is possible, details of any item which the objector believes is contrary to law or details of any matter that the objector believes are grounds for proposing that the auditor make a public interest report under section 24 of and paragraph 1 of Schedule 7 to the Act.
A copy of any objection must also be sent to Selby District Council at the address above.
A comprehensive guide to your rights can be found at https://www.nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Council-accounts-a-guide-to-your-rights.pdf