Notice of Public Rights
2020-21

Making Provision for the Exercise of Public Rights 2020/21 – Bootle Parish Council

Requirements Under the Local Audit and Accountability Act 2014 and Accounts and Audit Regulations 2015

Smaller authorities must make their accounting records and all related documents available for public inspection for a period of 30 working days, including the first 10 working days of July. This period begins the day after the authority has fulfilled its publication obligations, which include:

• Publishing the unaudited Accounting Statements (AGAR Section 2) with a signed declaration confirming they are unaudited and may be subject to change.
• Publishing the Annual Governance Statement (AGAR Section 1).
• Publishing a notice setting out:
  • The period for the exercise of public rights.
  • How to give notice of intention to inspect the accounts.
  • The name and address of the local auditor.
  • A summary of Sections 26 and 27 of the Act (rights to inspect, question, and object).

How Smaller Authorities Comply

Authorities meet statutory requirements by:

1. Fully and accurately completing the Notice of Public Rights pro forma.
2. Publishing on their website, the day before the inspection period begins:
   • The approved Sections 1 and 2 of the AGAR.
   • The completed Notice of Public Rights.
   • The explanatory notes (“Local authority accounts: a summary of your rights”).

Smaller Authority Name

Bootle Parish Council

Notice of Public Rights and Publication of Unaudited AGAR

Accounts for the year ended 31 March 2021

Local Audit and Accountability Act 2014 – Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)

1. Date of Announcement

27 April 2021

2. Availability of Accounting Records

The unaudited AGAR has been published with this notice and may be subject to change following the external auditor’s review.

Any interested person may inspect the accounting records and related documentation for the year ending 31 March 2021. These documents are available on reasonable notice by contacting:

Lesley Cooper
Email: bootleparishcouncil@gmail.com
Telephone: 01229 775492

Inspection period begins: Monday 14 June 2021
Inspection period ends: Friday 23 July 2021

3. Rights of Electors

Local government electors may:

• Inspect and copy accounting records and related documents.
• Ask the appointed auditor questions about the accounts.
• Make formal objections regarding unlawful items or matters of public interest.

Written objections must be submitted to the appointed auditor and copied to the smaller authority.

4. Appointed Auditor

PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
Email: sba@pkf-l.com

5. Announcement Made By

Lesley Cooper, Clerk/RFO

Local Authority Accounts: A Summary of Your Rights

This summary explains public rights under Sections 26 and 27 of the Local Audit and Accountability Act 2014. Any interested person may inspect accounting records. Local electors may also ask questions of the external auditor and submit formal objections to the accounts.

Inspection must relate to accounting records and cannot include documents containing personal information or protected by commercial confidentiality.

The 30 working day inspection period must include 1–14 July (for 2020/21). Smaller authorities must publish the required notice and provide clear instructions for arranging inspection.

Your Rights Include:

• Right to Inspect: You may inspect and copy accounting records and related documents.
• Right to Ask Questions: Local electors may ask the external auditor factual questions about the accounts.
• Right to Object: Electors may request a public interest report or court declaration regarding unlawful items, with supporting evidence.

You cannot use the right to object for personal complaints; such matters must be taken to appropriate legal or advisory bodies.

For more detailed guidance, refer to the NAO publication “Local authority accounts: a guide to your rights”.

Clerk’s email: theclerk@bootleparishcouncil.co.uk