Public Notices
NOTICE OF APPOINTMENT OF DATE FOR THE EXERCISE OF ELECTORS RIGHTS
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2008
Audit Commission Act 1998, sections 15 and 16
The Accounts and Audit Regulations 2003 (SI 2003/533) as amended by the Accounts and Audit (Amendment) (England) Regulations 2006 (SI 2006/564)
NOTICE
1. Date of announcement 10 June 2008
2. Each year the Board's annual return is audited by an auditor appointed by the Audit Commission. Any person interested has the opportunity to inspect and make copies of the Annual Return and all books, deeds, contracts, bills, vouchers and receipts etc relating to them. For the year ended 31 March 2008 these documents will be available on reasonable notice on application to:
P Clark, Clerk to the Board, Market Weighton Drainage Board, Burnby Hall, Pocklington, York, YO42 2QF.
between the hours of 09.00 and 16.00 on Mondays to Fridays
commencing on 3 July 2008 and ending on 30 July 2008
3. Local electors and their representatives also have:
- the opportunity to question the auditor about the Board's accounts; and
- the right to attend before the auditor and make objections to the accounts or any item in them. Written notice of an objection must first be given to the auditor and a copy sent to the Board
The auditor can be contacted at the address in paragraph 4 below for this purose on 31 July 2008 and after that date will be available at the address given in paragraph 4 below until the audit has been completed.
4. The Board's audit is being conducted under the provisions of the Audit Commission Act 1998, the Accounts and Audit Regulations 2003 as amended and the Audit Commission's Code of Audit Practice. Your audit is being carried out by:
Audit Commission, 2nd Floor, Aspinall House, Aspinall Close, Middlebrook, Bolton, BL6 6QQ
5. This announcement is made by P Clark, Clerk to the Board.
NOTES
INTERNAL DRAINAGE BOARDS' ACCOUNTS: A SUMMARY OF YOUR RIGHTS
The basic position
By law22 any intersted person has the right to inspect the Board's accounts. If you are entitled and registered to vote in local council elections in any local authority within the Internal Drainage Area then you (or your representative) also have the right to ask the appointed auditor questions23 about the Inernal Drainage Board's accounts or challenge24 an item of account contained within them.
The right to inspect the accounts
When your Internal Drainage Board has finalised its accounts for the previous financial year it must advertise that they are available for people to look at. Having given reasonable notice of your intentions, you then have 20 working days to look through the accounts and supporting documents. You will be able to make copies of the accounts and most of the relevant documents from your Internal Drainage Board. You may have to pay a copying charge.
The right to ask the auditor questions about the accounts
You can only ask the appointed auditor questions about the accounts. The auditor does not have to answer questions about the Board's policies, finances, procedures or anything else not related to the accounts. Your question must be about the accounts that they are auditing. The auditor does not have to say whether they think something the Board has done, or an item in its accounts, is lawful or reasonable.
The right to object to the accounts
If you think that the Board has spent money that it shouldn't have, or that someone has caused a loss to the Board deliberately or by behaving irresponsibly, you can object to the external auditor by sending a formal 'notice of objection', which must be in writing to the address below. You must tell the auditor why you are objecting. The auditor must reach a decision on your objection. If you are not happy with that decision, you can appeal to the courts.
You may also object if you think that there is something in the accounts that the auditor should discuss with the Board or tell the public about in a 'public interest report'. Again, you must give your reasons in writing to the auditor at the address below. In this case, the auditor must decide whether to take any action. The auditor will normally, but does not have to give reasons for their decision and you cannot appeal to the courts. Your rights are summarised, and a helpful flowchart and objection pro-forma are available from the Audit Commission website (see contact details below).
You may not use this 'right to object' to make a personal complaint or claim against your Board. You should take such complaints direct to your Board or to your local Citizens' Advice Bureau, local Law Centre, your solicitor or to the Local Government Ombudsman who may be contacted at www.lgo.org.uk/ .
What else can you do
Instead of objecting, you can give the auditor information that is relevant to their responsiblities. For example, you can simply tell the auditor if you think that something is wrong with the accounts or about waste and inefficiency in the way the Board runs its services. You do not have to follow any set time limits or procedures. The auditor does not have to give you a detailed report, but they will usually tell you the outcome.
A FINAL WORD
Internal Drainage Boards, and so local taxpayers, must meet the costs of dealing with questions and objections. When the auditor decides whether to take your objection further, one of a series of factors they must take into account includes the costs that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts, you might have to pay for the action yourself.
WHOM SHOULD YOU CONTACT
Copies of the Audit Commission publication Council Accounts - Your Rights are available by calling FREEPHONE 0800 502030 and quoting reference LCM3351 or download from the Audit Commission website at www.audit-commission.gov.uk/aboutus/contact-councils.asp?title=enquireabout%20yourcouncilaccounts
If you wish to contact your Board's appointed external auditor please write to:
Limited Asurance Audit Manager, Audit Commission, 2nd Floor, Aspinall House, Aspinall Close, Middlebrook, Bolton, BL6 6QQ Tel 0844 798 7300
22 Section 15 (1) Audit Commission Act 1998
23 Section 15 (2) Audit Commission Act 1998
24 Section 16 (1) Audit Commission Act 1998