The annual accounts are subject to independent audit examination and, under the Audit Commission's Code of Audit Practice, the Council's external auditors are required to issue an annual Audit and Inspection Letter on completion of the audit.
The Letter demonstrates that the certain audit objectives have been addressed and summarises any significant issues identified in the course of the audit.
The Audit Commission Act 1998 and the Accounts and Audit Regulations 2003 make provision for electors to inspect and make copies of the Council's accounts. This includes all books, deeds, contracts, bills, vouchers and receipts, but excludes information of a personal nature e.g. payroll records of individuals.
Local government electors (or their representatives) also have an opportunity to question the External Auditor about the accounts and to raise objections on any matter on which, under the Audit Commission Act 1998, the auditor could take action or make a report in the public interest.
The public access period is usually in June/July each year, and advance notification of the precise dates, access rights and locations is given via the local press and on this website.