§ Mr. Murphyasked the Secretary of State for the Environment if he will take steps to ensure that the audits for all local authorities are made available to the public; and if he will make a statement.
§ Mr. WaldegraveUnder the Local Government Finance Act 1982, the public already have extensive rights to inspect local authority accounts at audit, to question the auditor, and to make formal objections to matters arising from the accounts. The same Act specifies the auditor's general duties to the public, and the way in which these are to be exercised is prescribed in the Code of Local Government Audit Practice for England and Wales which was approved by resolution of this House on 28 July 1983. Under the Accounts and Audit Regulations 1983 (S.I. No. 1761) principal authorities are also required to publish a statement of accounts, together with the auditor's opinion and any report made by him in the public interest.