Commentary Part 5 – Conduct of Local Audit Section 27: Right to make objections at audit
100.This section provides for a local government elector to make an objection to a local auditor if they consider that there is a matter about which the auditor could make a public interest report or apply for a declaration that expenditure is unlawful. This does not apply to health service bodies. The objection must be made in writing with a copy sent to the relevant authority.
101.The auditor is required to decide whether to consider the objection, and if so whether they need to make a public interest report or a declaration of unlawful expenditure. The auditor has discretion not to consider the objection if (in particular) the auditor considers that it is frivolous or vexatious; repeats a previously considered objection; or where the cost of the auditor’s investigation would be disproportionate to the financial amount to which the objection relates (and if there are no serious governance issues). Instead of considering the objection, the auditor may recommend that the relevant authority take action itself. The auditor is able to recover reasonable costs for their time in considering objections from the relevant authority.