Objections to local authority accounts

As a member of the public, you have a right to inspect and object to local authority accounts under the Local Government (Scotland) Act 1973.

Auditors appointed by the Accounts Commission have specific duties to consider formal objections to the accounts of local government bodies raised by you.

The Local Government (Scotland) Act 1973 and the Local Authority Accounts (Scotland) Regulations 2014 requires all local authorities (councils, joint boards and joint committees) to give public notice of the right of interested persons to inspect and object to the accounts. This public notice must be on their website by the 17th of June each year.

The public notice will include the following information:

If you wish to raise an objection to a local authority’s accounts, you should do this directly with the named auditor.

The auditor must give you (the objector) an opportunity to appear before them and be heard.