PART IIIAccounts and Audit

Audit of accounts

24Right to inspect statements of accounts and auditor's reports

(1)

Any local government elector for the area of a body whose accounts are required to be audited in accordance with this Part of this Act shall be entitled—

(a)

to inspect and make copies of any statement of accounts prepared by the body pursuant to regulations under section 23 above and any report made to the body by an auditor; and

(b)

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

(2)

Any document which a person is entitled to inspect under this section may be inspected by him at all reasonable times and without payment.

(3)

Any person having the custody of any such document who—

(a)

obstructs a person in the exercise of any right under this section to inspect or make copies of the document; or

(b)

refuses to give copies of the document to a person entitled under this section to obtain them,

shall be liable on summary conviction to a fine not exceeding £200.

(4)

References in this section to copies of a document include references to copies of any part of it.