Public inspection of accounts

Residents can inspect and ask questions of our accounts from Monday 3 June to Friday 12 July 2019 prior to the completion of the audit.

We are required to open our accounting records for public inspection and challenge over a set time period to reinforce the importance of local transparency, audit openness and accountability.

Notice of public right to inspect the accounts

The draft 2018-19 statement of accounts will be published on our website from 1 June 2019, accompanied by:

• the annual governance statement prepared in accordance with regulation 6(1)(b)
• the narrative statement prepared in accordance with regulation 8

The status of the 2018-19 statement of accounts will be unaudited and the statement of accounts as published may be subject to change.

Our accounts are subject to external audit by

Craig Wisdom, Audit Partner
Deloitte LLP
3 Victoria Square
Victoria Street
St Albans
Hertfordshire AL1 3TF

Period for the exercise of public rights

Local electors can only exercise their rights of objection, inspection and ask questions of the local auditor (under sections 26 and 27 of the Local Audit and Accountability Act 2014) within a single period of 30 days (regulation 14) which, for the 2018-19 financial year must include first 10 working days of June (regulation 15 (1)).

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that the period for the exercise of public right in respect of the 2018-19 financial statements will commence at 9am on Monday 3 June 2019 and close at 4.30pm on Friday 12 July 2019.

During the period for the exercise of public rights, between 9am and 4.30pm, any persons interested may, at the address given below:

1. Inspect 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
2. Make copies of all or any part of those records or documents

This does not entitle a person:

• To inspect or copy any part of any record or document containing information which is protected on the grounds of commercial confidentiality or is personal information
• To require any such information to be disclosed in answer to any question

Document inspection

The accounts and other documents will be available for inspection at Epping Forest District Council, Civic Offices, High Street, Epping Essex CM16 4BZ by prior arrangement.

During the period for the exercise of public right in respect of the 2018-19 financial statements, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014.

Objections

Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to Tina Stankley, Chief Finance Officer at Epping Forest District Council, High Street, Epping Essex CM16 4BZ.

Any objection must state the grounds on which the objection is being made and particulars of:

1. Any item of account which is alleged to be contrary to law
2. Any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014

Objections should be addressed to the auditor, Craig Wisdom, Audit Partner, Deloitte LLP, 3 Victoria Square, Victoria Street, St Albans, Hertfordshire AL1 3TF.

Relevant legislation:

• Local Audit and Accountability Act 2014
• The Accounts and Audit Regulations 2015
• Local Audit (Public Access to Documents) Act 2017

Download

Download the notice of public right to inspect the accounts:

• Notice of public right to inspect the accounts (pdf 113KB)