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Right to inspect financial accounts

Lancashire County Council's Statement of Accounts for the year ended 31 March 2019 has been published. The accounts are currently being audited and may be subject to change.

As a registered elector you have legal rights to inspect, ask questions about and challenge items in the council's accounts. 

These rights can only be exercised during a single 30 working-day period ('the inspection period') and are set out in the following sections of the Local Audit and Accountability Act 2014:

  • Section 25 – Inspection of statements of accounts
  • Section 26 – Inspection of documents
  • Section 27 – Right to make objections at audit
  • Section 28 – Declaration that item of account is unlawful

A guide to your rights is available on the National Audit Office website.

Notice of public rights

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015 that from 24 May 2019 to 5 July 2019 between 8.45am and 5pm Mondays to Fridays, any person interested may on reasonable notice inspect and make copies of the accounts of the council for the year ended 31 March 2019 and all books, deeds, contracts, bills, vouchers and receipts, except as provided for in Section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information.  

The accounts and other documents will be available for inspection at County Hall, Fishergate, Preston, PR1 8JX by prior arrangement. Please contact the head of corporate finance on 01772 536 195 to make an appointment.

From 24 May 2019 to 5 July 2019 the auditor, at the request of a local government elector for the council’s area, will give the elector or his representative an opportunity to question him about the accounts.

From 24 May 2019 to 5 July 2019, any such elector may make objections to the auditor, under Section 27 of the Local Audit and Accountability Act 2014, relating to any matter where the auditor could take action under:

  • Section 28 of the Local Audit and Accountability Act 2014, namely, to apply to the court for a declaration that an item in the accounts is contrary to law, and/or
  • Section 24 and paragraph 1 of Schedule 7 of the Local Audit and Accountability Act 2014, namely, to make a report in the public interest.

No objection may be made unless the auditor has previously received written notice of the proposed objection, specifying the facts on which the objector relies and the grounds on which the objection is being made. A copy of that written notice must also be sent to the council at the following address:

Angie Ridgwell

Chief Executive and Director of Resources

Lancashire County Council

PO Box 78

County Hall


The auditor is Grant Thornton UK LLP.  Any questions and notices of objection should be addressed to:

Grant Thornton UK LLP
Royal Liver Building
L3 1PS

Tel: 0151 224 7200