Electors Rights Process

Local electors have rights to inspect and ask the auditor questions about the accounts and to object to them.

When the authority has finished preparing its accounts for the financial year, they must make them available for inspection. There must be a 30 working-day period, called the ‘inspection period’ or the ‘period for the exercise of public rights’, during which there is a statutory right to inspect the accounts.

The dates set by the smaller authority must be 30 working days (i.e. Monday – Friday only, and not Bank Holidays) inclusive and must include the first 10 working days of July.