What can I do about local government accounts?

As an interested person or journalist you can inspect an authority’s accounts 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 (this term is explained later in the guide).

What do you need to know about local authority accounts?

Guide by the National Audit Office Local authority accounts: A guide to your rights MAY 2019 Our vision is to help the nation spend wisely. Our public audit perspective helps Parliament hold government to account and improve public services. The National Audit Office scrutinises public spending for Parliament and is independent of government.

What is the Government Accounting Manual for local government units?

Government Accounting Manual for Local Government Units – Volume III GOVERNMENT ACCOUNTING MANUAL for Local Government Units THE CHART OF ACCOUNTS VOLUME III GOVERNMENT ACCOUNTING MANUAL for Local Government Units TABLE OF CONTENTS Volume III The Chart of Accounts Page Chapter 1. Introduction Section 1. Definition 1 Section 2.

When do local government accounts regulations come into effect?

(2) These Regulations shall not apply to statements of accounts for periods beginning before 1st April 2015. (a) regulations 2 to 3, 4 to 6 and 11 to 18 shall apply to all local government bodies;

What are the regulations for local government accounts?

(d) publish (which must include as a minimum publication on the local government body’s website) the statement of accounts together with any certificate, opinion or report issued, given or made by the local government auditor under Article 10 of the 2005 Order.

Where do local authority accounts have to be published?

(8) The local authority must publish a copy of the Annual Accounts submitted to the auditor, clearly identified as an unaudited version, on a website of the authority from the date they are submitted until the date on which the audited Annual Accounts are published in accordance with regulation 11.

Who is the auditor for a local authority?

“Annual Accounts” means the abstract of accounts which requires to be produced under section 96 (3) of the 1973 Act; “auditor” means the person appointed to audit a local authority’s accounts as required by section 96 (4) (accounts and audit) ( 2) of the 1973 Act;

When do local authority accounts come into force in Scotland?

In accordance with section 105 (2) of that Act, they have consulted with such associations of local authorities as appear to them to be concerned. 1. These Regulations may be cited as the Local Authority Accounts (Scotland) Regulations 2014 and come into force on 10th October 2014. 2.