The Local Government (Northern Ireland) Order 2005

Inspection of statements of accounts and auditors' reports

16.—(1) Any member of the public may—

(a) inspect and make copies of any statement of accounts prepared by a local government body pursuant to regulations under Article 24;

(b) inspect and make copies of any report (other than an immediate report) made to the body by a local government auditor;

(c) require copies of any such statement or report to be delivered to him on payment of a reasonable sum for each copy.

(2) A document which a person is entitled to inspect under this Article may be inspected at all reasonable times and without payment.

(3) A person who has the custody of any such document and—

(a) obstructs a person in the exercise of a right under this Article to inspect or make copies of the document, or

(b) refuses to give copies of the document to a person entitled under this Article to obtain them,

is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4) References in this Article to copies of a document include references to any part of it.