Period for the Exercise of Public Rights:
Refers to a specific 30 working day period during which the public can inspect a smaller authority’s accounting records and related documents, including the Annual Governance and Accountability Return (AGAR). This period is a statutory requirement for smaller authorities like parish councils, allowing electors and other interested parties to scrutinize financial information.
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- Purpose:The purpose of this period is to ensure transparency and accountability in local government by allowing the public to inspect and potentially question or object to the authority’s financial management.
Who can inspect:Any local government elector for the area, as well as any other interested person, can inspect the accounts.
What can be inspected:This includes the accounting records, related documents like deeds, contracts, and vouchers, as well as the AGAR.
How long is the period:The period is 30 working days.
When is the period:For the 2024-2025 financial year, the period must include the first 10 working days of July, meaning the latest possible date for the period is August 11, 2025, according to the guidance.
How is it advertised:Smaller authorities must publish a notice on their website and in local newspapers, detailing the dates of the inspection period and how to access the documents.
What happens after inspection:Electors can also ask the auditor questions about the accounts and object to them during this period.
- Purpose:The purpose of this period is to ensure transparency and accountability in local government by allowing the public to inspect and potentially question or object to the authority’s financial management.