Commentary Part 5 – Conduct of Local Audit Sections 22 and 23: Auditors’ right to documents and information; and offences relating to section 22
85.Section 22 gives local auditors a right of access to documents and information which are necessary to support the audit. An auditor has a right to access at all reasonable times any documents which the auditor considers necessary to carry out their functions under the Act. The auditor can inspect, copy or take the documents away. The auditor may require any person who holds or is accountable for these documents to provide further information or explanation. If documents are held electronically, the auditor can inspect and check the operation of any IT which has been used, and require specified people to provide reasonable assistance to support them do this. The specified people are those whose computer has been used or who are responsible for the computer or IT system being accessed, which is designed to apply to employees and members of a relevant authority. A local auditor can also require persons specified in subsection (8) to provide information or any other explanation. The relevant authority or connected entity must provide the auditor with all of the facilities and information that the auditor reasonably requires. In the case of a parish meeting, subsection (9) restricts auditors’ access rights described in subsection (7) to past and present chairmen and proper officers of the district so that these duties do not fall on all local government electors. Subsections (11) and (12) preclude statements given in response to the auditor from being used in evidence against the person for any other criminal proceedings except the offences under section 23.
86.Section 23 makes it an offence for a person, without reasonable excuse, to obstruct the auditor’s right to access information or to fail to comply with the local auditor’s requests for information. The offence is punishable by a fine not exceeding level 3 on the standard scale, and an additional daily fine if the offence continues after conviction of up to £20 per day. Local auditors can recover expenses reasonably incurred in connection with proceedings against specified persons from the relevant authority if they are not recovered from any other source.