BARNTON PARISH COUNCIL 

NOTICE OF PUBLIC RIGHTS AND PUBLICATION OF UNAUDITED ANNUAL GOVERNANCE & ACCOUNTABILITY RETURN 

 

 

Local Audit and Accountability Act 2014 Sections 26 and 27 

The Accounts and Audit Regulations 201 (SI 2015/234) 

 

Date of announcement 26th June 2023 

Each year the smaller authority’s Annual Governance and Accountability Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller Authorities’ Audit Appointments Ltd. 

Any person interested has the right to inspect and make copies of the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested. 

 

Local government electors and their representatives also have: 

The opportunity to question the appointed auditor about the accounting records 

The right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority. 

The appointed auditor can be contacted at the address below for this purpose between the above dates only. 

 

The smaller authority’s AGAR is subject to review by the appointed auditor under the provisions of the Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice 2015. The appointed auditor is: 

This announcement is made by Toni Critchlow (Clerk)..