http://www.legislation.gov.uk/ukpga/1982/32/section/24/enactedLocal Government Finance Act 1982Local governmentPublic financeJudicial reviewCouncil performancePublic fundingKing's Printer of Acts of Parliament2019-02-04 PART III 24 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.