http://www.legislation.gov.uk/ukpga/2014/2/section/25/enactedLocal Audit and Accountability Act 2014enKing's Printer of Acts of Parliament2019-10-31 Local Audit and Accountability Act 2014specified provision(s)The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016art. 2Local Audit and Accountability Act 2014ActThe Surrey (Structural Changes) Order 2026art. 28(2)(a) 40(2)(a)art. 1(1) Part 5 25 1 A relevant authority other than a health service body must ensure that a local government elector for its area may inspect and make copies of— a the statement of accounts prepared by the authority, b the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed, c the local auditor’s opinion on the statement of accounts, d any public interest report relating to the authority or an entity connected with it, and e any recommendation relating to the authority or an entity connected with it. 2 A relevant authority other than a health service body must ensure that a local government elector for its area may have copies of any document within subsection (1) supplied to the elector at the elector’s request on payment of a reasonable sum for each copy. 3 The relevant authority must ensure that a local government elector may inspect a document within subsection (1) at all reasonable times and without payment. 4 This section applies in relation to a document only if the relevant authority has prepared the document or it has been made available to the authority. 5 References in this section to copies of a document include a reference to copies of any part of it.