| Risk ID | Topic | Risk Description | Risk Level | Mitigation | Action |
|---|---|---|---|---|---|
| 1 | Precept | Budget Not completed | L | Full Minute RFO to follow up | Diary review |
| 2 | Precept not Paid by Barrow BC | L | Monitor Receipt | Diary review | |
| 3 | Precept adequate | L | Review monthly | Diary review | |
| 4 | Other Income | Cash Receipts | L | Cash handling is avoided however necessary controls in place | Annual review of procedures |
| 5 | Banking | L | RFO check bank statements Monthly bank reconciliations. | Regular reviews with Chairman | |
| 6 | Grants | Claims Procedures | M | RFO as required | Diary review |
| 7 | Receipt of Grants when due | L | RFO as required | Diary review | |
| 8 | Direct Costs | Goods not supplied or of poor quality | M | Confirm orders delivery notes rejected | Diary review |
| 9 | Invoices not submitted or over stated | L | Check Invoices and perform bank reconciliations | RFO to review and action | |
| 10 | Grants & Support | Requests for payments without evidence of Council agreement | L | Submit to council, minute agreement, authorise payment | RFO to review and action |
| 11 | VAT | VAT analysis | L | All items in Cash Book | RFO to review and action |
| 12 | Charged on Sales | L | Annual review | RFO to review and action | |
| 13 | Charged on Purchases | L | All items in Cash Book | RFO to review and action | |
| 14 | Claimed within Time Limits | L | Submit return | RFO to review and action | |
| 15 | Reserves | General reserves Adequacy | L | Review at Budget meetings | RFO, 3 year plan |
| 16 | Earmarked reserves Adequacy | M | Review at Budget meetings | RFO, 3 year plan | |
| 17 | Earmarked reserves unidentified or contingency | M | Review minutes | RFO, Chairman view | |
| 18 | Assets | Loss or Damage | H | Regular Inspection, adequate Insurance and notify Asset register | Diary review |
| 19 | Risk or Damage to 3rd parties | M | Adequate Insurance | Diary review | |
| 20 | Staff | Loss of Key personnel | L | Review work load, adequate hours and have succession strategy | RFO, Chairman view |
| 21 | Maintenance | Reduced value of assets or degredation of amenities | M | Regular checks and inspections take appropriate action | Diary review |
| 22 | Legal Powers | Illegal activity or payments | H | Council to be aware of their legal powers and status | Diary review |
| 23 | Financial Records | Inadequate Records | L | RFO/Clerk to check regularly and internal audit | Diary review |
| 24 | Minutes | Accurate and legal | L | Review at following meeting | Diary review |
| 25 | Members Interests | Conflict of Interest | M | Declarations of interests to be documented minuted and any conflict addressed as appropriate within code of conduct | Diary review |
reviewed and approved. 17th March 2026
| 1. Balances brought forward | 15308 | 20423 |
| 2. (+) Precept or Rates and Levies | 8000 | 16618 |
| 3. (+) Total other receipts | 14713 | 12016 |
| 4. (-) Staff costs | 11936 | 12348 |
| 5. (-) Loan interest/capital repayments | N/A | N/A |
| 6. (-) All other payments | 15662 | 15601 |
| 7. (=) Balances carried forward | 20423 | 21008 |
| 8. Total value of cash and short term investments | 20423 | 21008 |
| 9. Total fixed assets plus long term investments and assets | 202473 | 202473 |
| 10. Total borrowings | N/A | N/A |
| 11. For Local Councils only Disclosure note re Trust funds (including charitable) | [NO] | [NO] |
Total balances and reserves at the beginning of the year as recorded in the financial records. Value must agree to Box 7 of previous year.
Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.
Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.
Total expenditure or payments made to and on behalf of all employees. Include gross salaries and wages, employers NI contributions, employers pension contributions, gratuities and severance payments.
Total expenditure or payments of capital and interest made during the year on the council’s borrowings (if any).
Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).
The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March – to agree with bank reconciliation.
The value of all the property the authority owns – it is made up of all its fixed assets and long term investments as at 31 March.
The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).
The council, as a body corporate, acts as sole trustee for and is responsible for managing Trust funds or assets.
For guidance refer to the Practitioners’ Guide 2023/24.
I certify that for the year ended 31 March 2026 the Accounting Statements in this Annual Governance and Accountability Return present fairly the financial position of this authority and its income and expenditure, or properly present receipts and payments, as the case may be.
Signed by Responsible Financial Officer:
Signature:
Date
04/05/2026
I confirm that these Accounting Statements were approved by this authority on this date:
Signed by Chair of meeting where the Accounting Statements were approved:
Signature:
Date
04/05/2026
Annual Governance and Accountability Return 2025/26 Form 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 5 of 6
We acknowledge as the members of:
Askam and Ireleth Parish Council
our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2026, that:
| Agreed – ‘Yes’ means that this authority | Yes | No | N/A | |
|---|---|---|---|---|
| 1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements. | prepared its accounting statements in accordance with the Accounts and Audit Regulations. | [YES] | [NO] | [N/A] |
| 2. We maintained an adequate system of internal control, including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness. | made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge. | [YES] | [NO] | [N/A] |
| 3. We took all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances. | has only done what it has the legal power to do and has complied with Proper Practices in doing so. | [YES] | [NO] | [N/A] |
| 4. We provided proper opportunity during the year for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations. | during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts. | [YES] | [NO] | [N/A] |
| 5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required. | considered and documented the financial and other risks it faces and dealt with them properly. | [YES] | [NO] | [N/A] |
| 6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems. | arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority. | [YES] | [NO] | [N/A] |
| 7. We took appropriate action on all matters raised in reports from internal and external audit. | responded to matters brought to its attention by internal and external audit. | [YES] | [NO] | [N/A] |
| 8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate have included them in the accounting statements. | disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant. | [YES] | [NO] | [N/A] |
| 9. (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit. | has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts. | [N/A] | [YES] | [NO] |
*For any statement to which the response is ‘no’, an explanation must be published*
This Annual Governance Statement was approved at a meeting of the authority on:
19/05/2026
and recorded as minute reference:
63/05/26
Signed by the Chair and Clerk of the meeting where approval was given:
Chair (signature)
Clerk (signature)
www.askamandirelethparishcouncil.gov.uk
Annual Governance and Accountability Return 2025/26 Form 3
Local Councils, Internal Drainage Boards and other smaller authorities*
Page 4 of 6
ASKAM AND IRELETH PARISH COUNCIL
Assets as of 31st March 2025
The following assets were held:
| Type of Assets | Value | Replacement Basis | Date of purchase | Location of Asset |
|---|---|---|---|---|
| Eleven in number cast iron benches valued at £300.00 each | 3300 | Purchase value | various | 4x Jubilee Garden, 5x Steel St Park, 1x Ireleth Brow, 1x Duddon Road, |
| Litter bins | 4641 | Purchase value | various | various |
| Bowling club storage building | 27000 | Build cost | 38412 | Community field |
| Community Field car park | 50000 | Build cost | 38412 | Community field |
| Filing Cabinets x 2 | 120 | Purchase value | unknown | 1 with Clerk |
| Steel street / Sharp Street recreation area | 10000 | Land value | 1995/1996 | Steel Street |
| Three gas lamp columns | 141 | Purchase value | 1995 | Community field |
| Playground equipment Community Field. Maintained by Barrow Borough Council. | 124000 | Purchase value | 38412 | Community field |
| High visibility jackets | 70 | Purchase value | unknown | with Clerk |
| Litter pickers | 179 | Purchase value | unknown | with councillors |
| Litter Bin qty 2 | 406.74 | Purchase Value | 41127 | Steel Street Park |
| Litter Bins qty 3 | 793.26 | Purchase Value | 41353 | Duddon Road, Beach Street, Duke Street (Coop) |
| Picnic Bench | 241 | Purchase Value | 41233 | Community Field |
| Seating Bench | 133 | Purchase Value | 41233 | Marsh Street |
| Planters Qty 3 | 785.7 | Purchase Value | 41717 | Duke Street |
| Litter Bin | 283.14 | Purchase Value | 41728 | Relocated to Harris Street Park |
| Rexel Guillotine | 33.33 | Purchase Value | 41873 | Clerks Office |
| Samsung Express Laser Printer | 199.49 | Purchase Value | 42031 | Clerks Office |
| World War 1 Memorial Benches qty 2 | FOC | Purchase Value | 42094 | Memorial Garden |
| 2.8m Steel Gazebo | FOC | Purchase Value | 42094 | Memorial Garden |
| Litter Bins qty 3 | 625.85 | Purchase Value | 42452 | Jubilee Fountain / 1865 Garden / Askam School |
| 1.27M Self Watering Half Barrier Basket & Brackets | 119 | Purchase Value | 42495 | Jubilee Fountain |
| 1.5 M Self Watering Half Barrier Basket & Brackets | 145.25 | Purchase Value | 42495 | Jubilee Fountain |
| 1.5M Self Watering Half Barrier Basket & Brackets | 145.25 | Purchase Value | 42495 | Jubilee Fountain |
| Litter Bin | 235.95 | Purchase value | 42495 | Jubilee Fountain |
| 120 No Waiting Cones | 960 | Purchase Value | Donated by Cumbria County Council | |
| Composite Bench | 423.63 | Purchase Value | 43771 | Lay By Broughton Road |
| 2 x Replacement Street Bins & Fixing Kits | 476 | Purchase Value | 43941 | Askam Pier & Stafford Street |
| 1 Speed Gun Prolaser 3 Police approved | 1800 | Purchase Value | 44068 | Clerks Office |
| Desktop Computer | 433.31 | Purchase Value | 44875 | Clerks Office |
| Sub Total | 227690.9 |
| Purchase Value | |||
|---|---|---|---|
| Composite Bench | 410 | Duddon Road opp Football Pitch | |
| addition 2 | |||
| addition 3 | |||
| Total Purchased | 410 |
| Purchase Value | Basis | Scrapped | ||
|---|---|---|---|---|
| Litter Bins Various | -4641 | Purchase Value | Yes | |
| Picnic Bench Community Park | -241 | Purchase Value | Yes | |
| Bench Marsh Street | -133 | Purchase Value | Yes | |
| Litter Bins 3 | -625.85 | Purchase Value | Yes | |
| Filing Cabinet 1 | -60 | Purchase Value | Yes | |
| Cast Iron Bench Duddon Road | -300 | Purchase Value | Yes | |
| -6000.85 |
| Total assets | 222100.05 | 222100.05 | 2.9103830456734E-11 |
Bank Reconciliation
Financial year end 31st March 2026
Prepared By ________Janice Cumming____________________
Clerk to the Council
Dated 46112
Business Reserve Account 28942.43
Current Account 50
28992.43
Less unpresented cheques at 18 Feb 2025 -2306.38
-2306.38
Net balances as at 31st March 2025 26686.05
Opening Balance 20423.42
Add : Receipts in the year 43106.53
Less : Payments in the year -39150.28
Plus unpresented cheques 2306.38
Closing balance per cash book as at 31 March 2026 26686.05
NB The Parish Council does not Operate a Petty Cash System.
Breakdown of reserves held
Please complete or update the highlighted boxes to help provide a breakdown of the types of reserves held by the authority at the year end:
Description of reserve:
0
Description of reserve:
0
#REF!
#REF!
#REF!
#REF! PLEASE PROVIDE AN EXPLANATION FOR THIS DIFFERENCE
Column B - Each reserve should be renamed to show the specific purpose / name given by this authority.
Column D - Earmarked items - a value for the amount earmarked for each specific reserve should be entered. There maybe fewer than 5 reserves or more and the number can be reduced or extended as appropriate. Earmarked items are reserves carved out from general reserves. They may have come from donations, events or fees charged but they have no restrictions on what they can be used for other than the Council has designated/declared that they are being held for X purpose. NB: A Council needs to formally designate and minute decisions to earmark funds. And similarly, if the Council require to use these 'designated' general funds for a purpose for which they have not been designated, the Council needs to take a decision to un-designate/re-designate the funds and minute their decision. This is part of the budget review to ensure the Council are holding appropriate levels of funding and using it as the Council intended to when the Council put their annual budget together.
Column D - Ring-fenced items - a value for the amount restricted (ring-fenced) for each specific reserve should be entered. There maybe fewer than 5 reserves or more and the number can be reduced or extended as appropriate. Ring fenced items are reserves which may have been raised or donated to the Council for a specific or restricted purpose which cannot be used for anything else. For example, S106 would be ringfenced as there are limitations on what it can be used for.
Column D - General reserves - this should relate to normal operating funds (reserves held for the general running of the Council with no specific/defined purpose) and should be the difference between the total of all Earmarked reserves and Restricted (ring-fenced) reserves, and the value of Box 7 on Section 2 of the AGAR.
10 Hours per week
July 20th to August 14th 2026
August 24th to September 7th 2026
Clerk Janice Cumming 07962581164 email theclerk@askamandirelthparishcouncil.gov.uk
Chair Michael Cumming 07854712489 email michael.cumming@askamandirelthparishcouncil.gov.uk
| Date | Description | Amount |
|---|---|---|
| 15/04/2025 | Aqua Projet Monthly Ground maintenance | £866.15 |
| 15/04/2025 | Clerks Salary and Phone | £831.20 |
| 21/04/2025 | Clerks Exp and underpaid Salary £114 Copy paper £14 | £128.04 |
| 24/04/2025 | Clerks Expenses. Paid new gate Headlands Garden | £322.99 |
| 05/05/2025 | Aqua Projet | £866.15 |
| 20/05/2025 | Clerks Salary and Phone | £831.20 |
| 20/05/2025 | Clerks Expenses Microsoft Annual Fee | £115.82 |
| 20/05/2025 | Annual Insurance | £1,614.03 |
| 27/05/2025 | Roger Brailsford Internal Audit | £100.00 |
| 10/06/2025 | Clerks Salary and Phone | £831.20 |
| 11/06/2025 | CALC | £570.15 |
| 20/06/2025 | Aqua Projet | £866.15 |
| 15/07/2025 | Community Centre | £100.00 |
| 15/07/2025 | Aqua Projet | £866.15 |
| 15/07/2025 | Clerks Salary and Phone | £831.20 |
| 17/07/2025 | Moore External Auditor | £260.00 |
| 08/08/2025 | ID Verd Planting Summer Flowers | £800.00 |
| 19/08/2025 | Aqua Projet | £866.15 |
| 19/08/2025 | Clerks Salary and Phone | £831.20 |
| Date | Description | Amount |
|---|---|---|
| 07/09/2025 | Larkin Engineering/McCullough Gazebo Work | £1,199.00 |
| 16/09/2025 | Clerks Salary and Phone | £831.20 |
| 16/09/2025 | Aqua Projet | £866.15 |
| 16/09/2025 | Clerks Expenses Christmas Tree Lights | £144.65 |
| 13/10/2025 | Clerks Expenses Toner Cartridges | £261.93 |
| 20/10/2025 | Platform 1 Use of toilet for public | £150.00 |
| 20/10/2025 | South Lakes Tree Surgeons Steel Street Park | £1,480.00 |
| 20/10/2025 | Clerks Salary and Phone | £831.20 |
| 20/10/2025 | Aqua Projet | £866.15 |
| 18/11/2025 | Clerks Salary and Phone | £831.20 |
| 26/11/2025 | M Cumming (purchase of Xmas Tree) | £100.00 |
| 08/12/2025 | M Cumming (Xmas Road Closure K2B) | £100.00 |
| 10/12/2025 | Arrad Foot Balconies (Aqua Projet) Monthly ground maintenance (Charge 2 Months) | £1,732.30 |
| 10/12/2025 | Askam Community Centre Hall Hire | £125.00 |
| 16/12/2025 | Clerks Salary and Phone | £831.20 |
| 08/01/2026 | Larkin Engineering Gazebo Works | £800.00 |
| 08/01/2026 | Mr M Cumming expenses Repairs to 5 Benches. | £1,510.00 |
| 20/01/2026 | Clerks Salary and Phone | £831.20 |
| 20/01/2026 | Optech Xmas tree install lights and tree | £2,210.00 |
| Date | Description | Amount |
|---|---|---|
| 12/02/2026 | Arrad Foot Balconies (Aqua Projet) | £1,732.30 |
| 20/02/2026 | Clerks Salary and Phone | £831.20 |
| 02/03/2026 | Clerks Expenses Toner Cartridges | £186.34 |
| 17/03/2026 | Sisterhood Grant | £100.00 |
| 17/03/2026 | Askam Youth Action Grant | £100.00 |
| 17/03/2026 | Askam Brownies Grant | £100.00 |
| 17/03/2026 | Drop Zone Grant | £100.00 |
| 17/03/2026 | 3rd Duddon Scouts Grant | £100.00 |
| 17/03/2026 | Clerks Expenses Grant to Beehive | £100.00 |
| 17/03/2026 | Clerks Salary and Phone | £831.20 |
| 17/03/2026 | Arrad Foot Balconies (Aqua Projet) | £866.15 |
| 26/03/2026 | Solway Direct | £410.00 |
| 24/03/2026 | Whamos Websie | £500.00 |
Askam and Ireleth Parish Council
https://www.askamandirelthparishcouncil.gov.uk
During the financial year ended 31 March 2026, this authority’s internal auditor acting independently and on the basis of an assessment of risk carried out a selective assessment of compliance with the relevant procedures and controls in operation and obtained appropriate evidence from the authority.
The internal audit for 2025/26 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control tests selected (where applicable, the tests have been carried out as set out in the AGAR Internal Audit Report Guidance Note). If the response is ‘NO’ please state the implications and action being taken to address any weakness in control identified (add separate sheets if needed). If the response is ‘N/A’ please state the reason why the objective is not applicable to this authority.
| A. Appropriate accounting records have been properly kept throughout the financial year. | [YES] | ||||
| B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for. | [YES] | ||||
| C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these. | [YES] | ||||
| D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate. | [YES] | ||||
| E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for. | [YES] | ||||
| F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for. | [N/A] | ||||
| G. Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied. | [YES] | ||||
| H. Asset and investment registers were complete and accurate and properly maintained. | [YES] | ||||
| I. Periodic bank account reconciliations were properly carried out during the year. | [YES] | ||||
| J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded. | [YES] | ||||
| K. If the authority certified itself as exempt from a limited assurance review in 2024/25, it met the exemption criteria and correctly declared itself exempt. [YES] | [NO] | [N/A] | [N/A] | ||
| L. The authority publishes information on a free to access website/webpage up to date at the time of the internal audit in accordance with any relevant transparency code requirements. | [YES] | ||||
| M. The authority, during the previous year (2024-25) correctly provided for the exercise of public rights as required by the Accounts and Audit Regulations. | [YES] | ||||
| N. The authority has complied with the publication requirements for 2024/25 AGAR. | [YES] | ||||
| O. (For local councils only) Trust funds (including charitable) – The council met its responsibilities as a trustee. | [N/A] |
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
Name of person who carried out the internal audit:
Diane Simcock
Signature of person who carried out the internal audit:
(signature)
Date: 21.04.2026
Annual Governance and Accountability Return 2025/26 Form 3
Local Councils, Internal Drainage Boards and other Smaller Authorities
Page 3 of 6
Smaller authority name: ASKAM AND IRELETH PARISH COUNCIL
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
1. Date of announcement Tuesday 25th May 2026 (a)
2. Each year the smaller authority’s Annual Governance and Accountability Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been published with this notice. As it has yet to be reviewed by the appointed auditor, it is subject to change as a result of that 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 2026, these documents will be available on reasonable notice by application to:
(b) Janice Cumming Clerk to Askam and Ireleth Parish Council
2 Avocet Crescent
Askam in Furness Cumbria
LA16 7HP
Telephone 07962581164
commencing on (c) Wednesday 3rd June 2026
and ending on (d) Tuesday 14th July 2026
3. Local government electors and their representatives also have:
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 East Midlands (Ref AP/HD)
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
5. This announcement is made by (e) Janice Cumming 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
Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.
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.
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.
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.
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.
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.
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