Part III Accounts and Audit

Audit of accounts

F118A Additional publicity for auditors’ immediate reports.

(1)

As from the time when, by virtue of section 18(3) above, an immediate report made under section 15(3) above is received by a body or by the chairman of a parish meeting, any member of the public shall be entitled—

(a)

to inspect the report at all reasonable times and without payment and to make a copy of it, or of any part of it, and

(b)

to require the body or chairman to supply to him a copy of the report, or of any part of it, on payment of a reasonable sum.

(2)

When such a report is so received by a body or by the chairman of a parish meeting, the body or chairman shall forthwith publish in one or more local newspapers circulating in the area of the body or meeting a notice which—

(a)

identifies the subject-matter of the report, and

(b)

states that any member of the public—

(i)

may inspect the report, and

(ii)

may make a copy of it, or of any part of it,

between such times and at such place or places as are specified in the notice;

and, where the report is so received by a body, the body shall in addition forthwith supply a copy of the report to every member of the body.

(3)

Any person having the custody of an immediate report who—

(a)

obstructs a person in the exercise of any right conferred by subsection (1)(a) above, or

(b)

refuses to supply a copy of the report, or (as the case may be) of any part of it, to a person entitled to such a copy by virtue of subsection (1)(b) above,

shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4)

Any person who fails to comply with any requirement of subsection (2) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(5)

An auditor who has sent an immediate report to a body or to the chairman of a parish meeting under section 18(3) above—

(a)

may notify any person he thinks fit of the fact that he has made such a report, and

(b)

may supply a copy of the report, or of any part of it, to any person he thinks fit.

(6)

Nothing in this section applies in relation to a health service body.

(7)

Nothing in this section is to be construed as affecting the operation of section 18(5) above.