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Freedom of Information

Local authority unaudited accounts

The Local Authority Accounts (Scotland) Regulations 1985, require all local authorities (including joint boards and joint committees) to make their unaudited accounts available for public inspection for at least 15 working days.

Local authorities must give at least 14 days’ public notice of the start of the inspection period. During this time, members of the public can look at 'the accounts to be audited, all books, deeds, contracts, bills, vouchers and receipts relating thereto…' Section 101 of the Local Government (Scotland) Act 1973 (the Act) allows copies or extracts of the accounts to be taken without charge.

The Act also provides for 'any person interested' to object to the accounts. The Act and Regulations require such rights to be stated in the public inspection notice. An objector must send their objection in writing to the Controller of Audit, the local authority auditor, the authority and any officer concerned within 21 days of the documents becoming available.

Below is a list of the inspection dates and deadlines for objections that have been notified to us. We will update this list weekly over the period in which public inspection notices are received.

Anyone requiring further information (such as where to inspect accounts) should contact the relevant body.

Inspection dates and deadlines for objections - 2012/13 accounts

27 August 2013

The following spreadsheet lists the dates for inspection and deadlines for objections for each local authority and will be updated weekly.

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