The Audit Commission Act of 1998 and subsequent regulations, gives local government electors the right to inspect the accounts of their local authority.
During audit of the accounts there is a fixed period—it used to be 15 working days but has been increased to 20 working days this year—during which a local elector may:
Should electors wish to object to the accounts and attend before the auditors they must first send a written notice of objection to them. It is then up to the auditor to decide if the accounts need further investigation and/or amendment and report back to the Council.
Once the audit has been completed, an elector may inspect and make copies of the accounts or request a copy of the accounts on payment of a reasonable sum. In addition, electors have a right to inspect, copy or purchase the annual Audit Letter which is produced by the auditors once the audit has been completed.