Please see notice via the link below – this is also posted on noticeboards at the library and pavilion:
The text of the notice is provided for the convenience of electors below however the notice should be viewed on the link for the official version
Smaller authority name: Water Orton Parish Council
NOTICE OF PUBLIC RIGHTS AND PUBLICATION
OF UNAUDITED ANNUAL GOVERNANCE &
ACCOUNTABILITY RETURN
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
NOTICE NOTES
1. Date of announcement Monday 29 June 2026
2. 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. The unaudited AGAR has been
published with this notice. As it has yet to be reviewed by the appointed auditor,
it is subject to change as a result of that review.
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. For the year ended 31 March 2026, these documents will be available
on reasonable notice by application to:
(b) Rachel Scully, Parish Clerk, E mail: clerk@wopc.org.uk
Telephone: 07444582592
commencing on (c) _ Tuesday 30 June 2026 ___________________
and ending on (d) ___ Monday 10 August 2026 _________________ _
3. Local government electors and their representatives also have:
The opportunity to question the appointed auditor about the accounting
records; and
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 in paragraph 4 below for
this purpose between the above dates only.
4. 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:
Moore East Midlands (Ref AP/HD)
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
5. This announcement is made by (e) Rachel Scully, Parish Clerk (RFO)
LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS
Please note that this summary applies to all relevant smaller authorities, including local
councils, internal drainage boards and ‘other’ smaller authorities.
The basic position
By law, any interested person has the right to inspect the accounting records of smaller authorities. If
you are a local government elector or registered to vote in the local councils’ elections, then you are
able to ask questions about the accounts and object to them.
The right to inspect the accounting records
When your council has finalised its accounts for the previous financial year, they must advertise that
they are available for people to inspect. You must then provide the council with reasonable notice of
your intentions. Following this, by arrangement you will then have 30 working days to inspect and make
copies of the accounting records and supporting documents. You may be required to pay a copying
charge.
The right to ask the auditor questions about the accounting records
If you have any questions regarding the accounting records, you should first ask your smaller authority.
This must be done during the 30-day period for the exercise of public rights. You may also ask the
appointed auditor questions about an item in the accounting records. However, the auditor can only
answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion,
it is advised that you put your questions in writing.
The right to make objections
Should you view something as unlawful or believe there are matters of wider concern in the accounts,
you may wish to object. If you are a local government elector, you have the right to ask the external
auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported
as a matter of public interest. This must be done by telling the appointed auditor which specific item in
the accounts you object to and why you believe it to be unlawful or think a public interest report should
be made about it. You must provide clear evidence to support your objection, and this should be done
in writing and the copied to the council.
You should not use the ‘right to object’ to make a personal complaint or claim against your smaller
authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law
Centre or to your solicitor.
A final word
Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In
deciding whether to take your objection forward, the auditor must consider the cost that will be involved.
They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts
against an auditor’s decision, you may have to pay for the action yourself.