Richmondshire District Council
Audit of Accounts – Notice of Public Rights
The Local Audit and Accountability Act 2014
The Accounts and Audit Regulations 2015
Local Audit (Public Access to Documents) Act 2017 CH.25
Notice is given that the unaudited statement of accounts for the year ended 31 March 2023 has been published on the North Yorkshire Council website. The statement of accounts is unaudited and may be subject to change.
Rights to inspect the statement of accounts and accounting records:
Sections 25 and 26 of the Local Audit and Accountability Act 2014 (‘The Act’) provide any interested person with the right to inspect and make copies of the statement of accounts, accounting records and all documents relating to those records, for the financial year ended 31 March 2023.
These rights may be exercised from 16 June 2023 until 27 July 2023 inclusive, Monday to Friday, between the hours of 9.30am and 4.30pm. The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement; application should be made initially to the Director – Resources (S151 Officer), North Yorkshire Council, Mercury House, Station Road, RICHMOND, North Yorkshire, DL10 4JX.
The unaudited statement of accounts, which include the Narrative Report and the Annual Governance Statement, will be available to view on the North Yorkshire Council website.
Rights to question the auditor and to make objections at audit:
Under section 26 of the Act, a local government elector for any area to which the accounts relate or their representative, may question the auditor about the accounting records for the financial year ended 31 March 2022 and, under section 27 of the Act, a local government elector may make an objection to the auditor which:
- concerns a matter in respect of which the auditor could make a public interest report under section 24 of the Act
- concerns an item of accounting in respect of which the auditor could apply for a declaration that the item is unlawful under section 28 of the Act
Any requests to question the auditor and any objections must be made in writing to the auditor at the following address: Ernst & Young LLP, City Gate, St James’ Boulevard, Newcastle upon Tyne, NE1 4JD.
Objections must state:
- the facts on which the local government objector relies
- the grounds on which the objection is being made
- so far as is possible, details of any item which the objector believes is contrary to law or details of any matter that the objector believes are grounds for proposing that the auditor make a public interest report under section 24 of, and paragraph 1 of schedule 7 to the Act
A copy of any objection must also be sent to North Yorkshire Council at the address above. These rights may be exercised from 16 June 2023 until the conclusion of the audit process.
A comprehensive guide to your rights can be found at the National Audit Office website.
Corporate Director of Resources (s151)
Mercury House, Station Road, RICHMOND, North Yorkshire, DL10 4JX