Public inspection of accounts
Your right to inspect the council's accounts
When the council has finalised the accounts for the previous financial year it must publish a statement, called a Notice of Public Inspection on the website declaring that they are available to look at.
The notice provides details of the 30 working days during which you may look at the accounts and all books, deeds, contracts, bills, vouchers, receipts and certain other documents relating to the accounts.
It is possible to inspect the documents at the council offices in Plough Lane, Hereford, or to request the information is sent to you by email. Requests to inspect accounting records must be made in writing, by email to publicinspection@herefordshire.gov.uk or by post. The postal address is detailed on the Notice of Public Inspection.
A response to your request will be made within three working days and we will provide a day and time for you to inspect the documents.
The Statement of Accounts is available on the website to view.
Your right to raise a query about the accounts
If you would like to like to raise a query, you can email publicinspection@herefordshire.gov.uk or you can send a request by post. The postal address is detailed on the Notice of Public Inspection.
Raising a query that is not related to the accounts
Queries that are not related to the public inspection can be raised via a freedom of information request at foi@herefordshire.gov.uk
Examples of requests that will not be responded to under the public inspection process are:
- Requests from someone who is not an elector in the county
- Requests for documents that are not related to the accounts being audited
- Requests that would exceed reasonable timescales for response
- Requests for personal data or commercially confidential information
Your right to object to the accounts
If you have concerns about something in the accounts, you may wish to make an objection.
You can object to the accounts by writing to the auditor. The details of where to send this are on the Notice of Public Inspection.
An example of a concern would be if you think that the council has spent money unlawfully, or if you think that there is something in the accounts which the auditor should formally tell the public in a public interest report.
If you decide to make an objection to an item in the council's accounts, the notice must include:
- Confirmation that you are an elector in the council's area
- Why you are objecting to the accounts and the facts on which you rely
- What you would like the external auditor to do
Other than it must be in writing, there is no set format for objecting. You may ask someone to represent you and deal with your objection. This person does not have to be an elector in the county.
Further information
- Protocol to support the public inspection process
- Read the National Audit Office's Local authority accounts: A guide to your rights.
It is important to note that local residents ultimately pay the cost of an individual or group exercising their rights to inspect the accounting records, through officer time and use of resources. This public inspection protocol ensures that responses are provided to reasonable requests for information in line with national legislation and guidance.