Public inspection of accounts
We must tell local residents and taxpayers how their money is spent by publishing yearly accounts and details of our spending.
Residents have the right to inspect the accounting records (including detailed transactional documentation) and to question the auditor or make formal objections on a matter of public interest or to report to the auditor if they consider that any item of account is unlawful.
Notice of the commencement of the period for the exercise of public rights
This notice is published in accordance with the requirements of:
- The Local Audit and Accountability Act 2014
- The Accounts and Audit Regulations 2015
The publication of the draft (unaudited) 2024 to 2025 statement of accounts – on the council’s website – took place on 30 June 2025.
Inspection notice
Notice is given that from 1 July to 11 August 2025 inclusive between 9.30am and 4.30pm Mondays to Fridays, any person interested or any journalist (any person who produces for publication journalistic material, whether paid to do so or otherwise) may, on reasonable notice, inspect and make copies of the Accounts of Epping Forest District Council for the year ended 31 March 2025 and all books, deeds, contracts, bills, vouchers and receipts, except as provided for in section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information.
The accounts and other documents will be available for inspection at the address below, or otherwise by arrangement.
Notice is given that from 1 July to 11 August 2025 the auditor, at the request of a local government elector for the council’s area, will give the elector or their representative an opportunity to question them about the accounts.
Notice is given that from 1 July to 11 August 2025, any such elector may make objections to the auditor, under section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could act under:
- Section 28 of the Local Audit and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law
- Section 24 and paragraph 1 of schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest
No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the council at the address below.
Questions and notices of objection
Notice is given that the auditor is Debbie Hanson, Ernst & Young LLP, 400 Capability Green, Luton, Bedfordshire, LU1 3LU, to whom any questions and notices of objection should be addressed.
Owen Sparks, Strategic Director & Section 151 Officer
- Write to Epping Forest District Council, Civic Offices, 323 High Street, Epping CM16 4BZ
- Call 01992 564000
- Email osparks@eppingforestdc.gov.uk
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