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:
- that the accounts and other documents will be available for inspection during the ordinary business hours of the local authority for a period of 15 working days from the date specified in the notice
- the places and times at which those accounts and other documents will be available for inspection
- the name and address of the auditor together with the date by which any objections must be sent to them
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.