Commentary Part 5 – Conduct of Local Audit Section 26: Inspection of documents etc
99.This section provides that any interested person may inspect the accounting records and supporting documents for a relevant authority, other than a health service body, for the audit year and make copies of those documents. The section also enables local government electors to ask the auditor questions about the accounting records. There are exceptions for records and documents containing personal information and information protected on grounds of commercial confidentiality. The auditor is able to recover reasonable costs for their time in undertaking this function from the relevant authority.