Any interested person or journalist can inspect the accounts during the inspection period. Local electors also have the right to ask the auditor questions about the accounts and to object to them. These rights apply to councils and some other local bodies in England; they do not apply to NHS bodies' accounts. Scotland, Wales and Northern Ireland have their own audit arrangements.

How to see your council's papers and accounts

Two laws let anyone look inside a council without making an FOI request: the meetings rules in the Local Government Act 1972 and the annual right to inspect the accounts.

Agendas and reports before a meeting

Copies of the agenda for a meeting of a principal council in England, and of reports for the meeting, must be available to the public at least five clear days before the meeting, or from the time it is called if it is called at shorter notice. Items added later must be available from when they are added. ¹

The proper officer can leave out reports, or parts of them, that relate only to items the meeting is likely to discuss in private. Wales now has its own provisions for principal councils. ¹

Inspect the accounts once a year

Each year there is a single 30 working-day period, set by the authority and not by the auditor, when you can inspect the accounts and related documents. Authorities must say when it is, on their website unless they are a smaller authority without one. ²

You can inspect the accounts and all books, deeds, contracts, bills, vouchers and receipts relating to them for that year, and copy all or part of them. You do not pay directly for using these rights. ²

Who can do what

Any interested person or journalist can inspect the accounts during the inspection period. Local electors also have the right to ask the auditor questions about the accounts and to object to them. ²

These rights apply to councils and some other local bodies in England; they do not apply to NHS bodies' accounts. Scotland, Wales and Northern Ireland have their own audit arrangements. ²

Sources

legislation.gov.uk/ukpga/1972/70/section/100B/data.xht, read 4 November 2026 · saved copy
nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Council-accounts-a-guide-to-your-rights.pdf, read 4 November 2026 · saved copy

More ways to hold power to account

This guide explains the rules; it is not legal advice. Report an error.