Thank you for your email to the Audit Commission regarding the 2009/10 accounts of Morley Town Council as presented in that council’s Annual Report published online.
I must stress that the accounts presented on the council’s website as part of the Annual Report are not the statutory accounts of the council. The annual report is not a statutory requirement and so is not regulated. One would hope, however, that any financial information presented in an annual report would be both complete and consistent with the audited statutory accounts of the body.
The council’s statutory accounts come in the form of an Annual Return which is subject to independent external audit. The council must publicly display the annual return, which includes both accounting and annual governance statements, for 20 working days. During that time you may ask the council any question you like about the accounts or to see any detail of them. There is certainly nothing in the legislation that supports partial disclosures of income or expenditure in the Annual Return and it is, indeed, unusual. So presuming the council’s annual return is complete, you should be able to find the information you seek there.
Local electors have rights in relation to the accounting statements. These include the right ‘to inspect the accounts…and all books, deeds, contracts, bills, vouchers and receipts relating to them.’ You may find the Commission’s guide – Councils Accounts Your Rights – helpful in detailing your rights and how to use them. It is accessible at http://www.audit-commission.gov.uk/nationalstudies/localgov/Pages/councilsaccountsyourrights03072006.aspx .
In case of access to potentially personal information which is protected, you can also ask the external auditor (see directory at http://www.audit-commission.gov.uk/aboutus/contactus/Pages/ourauditors.aspx to find your local auditor) to determine whether the information you seek is personal information or not.
You may also request to see the information you seek through your rights under Freedom of Information legislation.
I am copying this response to your council’s appointed auditor and to Morley Town Council for information.
I hope this is helpful.
Yours sincerely
Audit Commission | First Floor |
No comments:
Post a Comment