Under the Accounts and Audit Regulations 2015 local authorities must publish certain information on their website, and this differs dependent on whether or not the council is exempt from the external audit. This blog will guide you through the information that needs to be published - there are deadlines for this so do make a note!

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Councils NOT Exempt From External Audit:

By 30th June, you must publish:

• Notice of the period for the Exercise of Public Rights
• Sections 1 & 2 of the AGAR, approved and signed
• Declaration that the accounts are as yet unaudited
• Name and address of external auditor
• Annual Internal Audit Report (recommended)

By 30th September, you must publish:

• Notice of the conclusion of audit
• Sections 1 & 2 of the AGAR, including any amendments as a result of the external audit
• Section 3 - External Auditor Report and Certificate

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Council Exempt From External Audit:

By 30th June, you must publish:

• Notice of the period for the exercise of public rights
• Certificate of Exemption
• Annual Internal Audit Report
• Sections 1 & 2 of the AGAR, approved and signed
• Analysis of variances
• Bank reconciliation as at 31st March
• Name and address of external auditor

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Exercise of Public Rights

The exercise of public rights involves a 30 working-day period in which accounting records must be made available for inspection to any interested person, and the AGAR must be approved and published before this inspection period starts.

The period of the exercise of public rights must include the first 10 working days of July. The latest possible dates that comply with the statutory requirements are Tuesday 1st July – Monday 11th August 2025. However, AGAR Form guidance states that the RFO is required to commence the public rights period as soon as practical after the date of the AGAR approval.

Within this period, electors can inspect and raise questions regarding the accounting records of the financial year in which the audit relates. They also have the right to request copies of accounting records during this period. *Documents containing information that is personal or protected by commercial confidentially cannot be inspected.

As the name suggests, you must advise the public of the period of the exercise of public rights, and this includes advertisement through the council website.

The advertisement must include the following:

• the dates of the period for the exercise of public rights
• how you can communicate to the smaller authority that you wish to inspect the accounting records and related documents
• the name and address of the auditor
• the relevant legislation that governs the inspection of accounts and objections