The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that the accounting records for the financial year to which an 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, during a period of 30 working days. For the financial year ending 31st March 2021 the Parish Council has determined that this period will run from 14th June 2021 to 23rd July 2021.
The responsible financial officer for the Parish Council must, on behalf of that authority, publish
(a) the Accounting Statements and Annual Governance Statement of the Annual Governance & Accountability Return (AGAR), accompanied by a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change;
(b) a statement that sets out—
(i) the period for the exercise of public rights;
(ii) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;
(iii) the name and address of the local auditor;
(iv) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question;