Members of the public have unique rights as part of the public accountability framework for local government. They can inspect the annual financial statement, records and other documents relating to the accounts to be audited for seven days before the formal audit commences.
An objection to the inclusion of any item in, or the omission of any item from, the accounts of a local government organisation undergoing audit may be made to the auditor by or on behalf of any person, and such objection shall be made in writing, setting out the relevant particulars and grounds on which it is being made, within ten days of the commencement of audit. The auditor shall consider such written objection in accordance with the Local Government (Financial and Audit Procedures) Regulations 2014.
Formal notice of audit
On receipt of the formal notice of audit from the local government auditor, the Chief Executive, Director or Manager of a local government organisation, is obliged to do the following:
- Publish a notice, seven days before the commencement of the audit, in the principal office of the organisation informing the public of the audit
- Publish the fact that the audit is to take place on the appointed day in a newspaper circulating in the administrative area of the local government organisation
- Inform the members of the local government organisation and its bankers of the appointed date for the audit to commence