Exercise of Public Rights
The right to inspect the accounting records.
Any interested person can inspect the accounting records, which includes but is not limited to local electors. You can inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records. You can copy all, or part, of these records or documents. Your inspection must be about the accounts, or relate to an item in the accounts. You cannot, for example, inspect or copy documents unrelated to the accounts, or that include personal information (Section 26 (6) – (10) of the Act explains what is meant by personal information). You cannot inspect information which is protected by commercial confidentiality. This is information which would prejudice commercial confidentiality if it was released to the public and there is not, set against this, a very strong reason in the public interest why it should nevertheless be disclosed.
1. Date of announcement (a) Tuesday 2 June 2026
2. Each year the smaller authority’s Annual Governance and Accountability
Return (AGAR) needs to be reviewed by an external auditor appointed by
Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been
published with this notice. As it has yet to be reviewed by the appointed auditor,
it is subject to change as a result of that review.
Any person interested has the right to inspect and make copies of the
accounting records for the financial year to which the 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. For the year ended 31 March 2026, these documents will be available
on reasonable notice by application to:
(b) Lisa Law Clerk RFO Office 9 The Old Vicarage, 1 Rowberry Street,
Bromyard, HR7 4DU
Tel:07548663378
Email clerk@broadwascotheridge-pc.gov.uk
commencing on (c) __Wednesday 3 June 2026 _______________________
and ending on (d) ___Tuesday 14 July 2026 ________________________
3. Local government electors and their representatives also have:
• The opportunity to question the appointed auditor about the accounting
records; and
• The right to make an objection which concerns a matter in respect of which
the appointed auditor could either make a public interest report or apply to
the court for a declaration that an item of account is unlawful. Written notice
of an objection must first be given to the auditor and a copy sent to the
smaller authority.
The appointed auditor can be contacted at the address in paragraph 4 below for
this purpose between the above dates only.
4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice
2024. The appointed auditor is:
PKF Littlejohn LLP (Ref: SBA Team)
30 Churchill Place
London E14 5RE
(sba@pkf-l.com)
5. This announcement is made by (e) Lisa Law Clerk/RFO CILCA
The full copy of this notice is available here: