Notice of Public Rights at Audit

The Council's accounts are subject to external audit by Ernst and Young LLP of 400 Capability Green, Luton, LU1 3LU.

From 7 May 2018 to 15 June 2018, the accounting records and related documents of the Council for the year ended 31 March 2018 will be available for inspection in exercise of the rights of interested parties under section 26 of the Local Audit and Accountability Act 2014 ( - Local Audit and Accountability Act 2014).

These rights are as follows:

  • To inspect the accounting records for the financial year to which the audit relates and certain related documents (comprising books, deeds, contracts, bills, vouchers, receipts and other documents), and
  • to make copies of all or any part of those records or documents.

Note that section 26 contains prohibitions on inspecting any part of a record or document containing information that is protected on the grounds of commercial confidentiality or that contains personal information.

Any persons wishing to exercise their rights of inspection should give at least 24 hours' notice to Corporate Finance (01268 207899) or to arrange a visit.

During the inspection period, local electors (or their representative) have the following rights under the 2014 Act:

  • to be given the opportunity to question the auditor about the accounting records (section 26 of the 2014 Act),
  • to make an objection to the auditor which concerns a matter in respect of which the auditor could make a public interest report or could apply for a declaration that an item of account is unlawful (section 27 of the 2014 Act).

Note that section 27 requires written notice of a proposed objection and the grounds on which it is being made to be sent to the auditor and copied to the Council. Written notices must comply with the requirements of regulation 17 of the Accounts and Audit Regulations 2015 ( - The Accounts and Audit Regulations 2015).

Kieran Carrigan - Corporate Director (S.151 Officer)

Basildon Borough Council, Basildon Centre, St Martin's Square, Basildon, Essex. SS14 1DL.