Smaller authority name: ________MILLOM TOWN COUNCIL___
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
1. Date of announcement Wednesday 24th June 2026 (a)
2. Each year the smaller authority’s Annual Governance and Accountability Return (AGAR) needs to be
reviewed by an external auditor appointed by Smaller Authorities’ Audit Appointments Ltd. The unaudited
AGAR has been published with this notice. As it has yet to be reviewed by the appointed auditor, it is subject
to change as a result of that review.
Any person interested has the right to inspect and make copies of the accounting records for the financial year
to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents
relating to those records must be made available for inspection by any person interested. For the year ended
31 March 2026, these documents will be available on reasonable notice by application to:
(b)_ Mrs Cath Jopson
6 Newton Street Millom Cumbria
Tel 01229 772340 E mail theclerk@millomtowncouncil.co.uk
Commencing on (c) Thursday 25th June 2026 ___________________
and ending on (d) ___Wednesday 5th August 2026 _________________ _
3. Local government electors and their representatives also have:
The opportunity to question the
appointed
auditor about the account
ing record
s; and
The right to make
an
objection
which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply
to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the
smaller authorit
y.
The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above
dates only.
4. The smaller authority’s AGAR is subject to review by the appointed auditor under the provisions of the
Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO’s Code of
Audit Practice 2015. The appointed auditor is:
Moore East Midlands (Ref AP/HD)
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
5. This announcement is made by (e) ___Gillian Hoyle ______________________________
(a) Insert date of placing of
the notice which must be not
less than 1 day before the
date in (c) below
(b) Insert name, position and
address/telephone number/
email address, as appropriate,
of the Clerk or other person
to which any person may
apply to inspect the accounts
(c) Insert date, which must be
at least 1 day after the date of
announcement in (a) above
and extends for a single
period of 30 working days
(inclusive) ending on the date
appointed in (d) below
(d) The inspection period
between (c) and (d) must also
include the first 10 working
days of July.
(e) Insert name and position
of person placing the notice –
this person must be the
responsible financial officer
for the smaller authority
Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards
and ‘other’ smaller authorities.
By law, any interested person has the right to inspect the accounting records of smaller authorities. If you are a local government
elector or registered to vote in the local councils’ elections, then you are able to ask questions about the accounts and object to
them.
When your council has finalised its accounts for the previous financial year, they must advertise that they are available for people
to inspect. You must then provide the council with reasonable notice of your intentions. Following this, by arrangement you will
then have 30 working days to inspect and make copies of the accounting records and supporting documents. You may be required
to pay a copying charge.
If you have any questions regarding the accounting records, you should first ask your smaller authority. This must be done during
the 30-day period for the exercise of public rights. You may also ask the appointed auditor questions about an item in the
accounting records. However, the auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response.
To avoid any confusion, it is advised that you put your questions in writing.
Should you view something as unlawful or believe there are matters of wider concern in the accounts, you may wish to object. If
you are a local government elector, you have the right to ask the external auditor to apply to the courts for a declaration that an item
is contrary to the law and should be reported as a matter of public interest. This must be done by telling the appointed auditor
which specific item in the accounts you object to and why you believe it to be unlawful or think a public interest report should be
made about it. You must provide clear evidence to support your objection, and this should be done in writing and the copied to the
council.
You should not use the ‘right to object’ to make a personal complaint or claim against your smaller authority. Complaints of this
nature should be taken to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.
Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In deciding whether to take
your objection forward, the auditor must consider the cost that will be involved. They will only continue with the objection if it is
in the public interest to do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action yourself.


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APRIL 30TH: Methodist Church meeting room
MAY 28TH: Methodist Church meeting room
JUNE 25TH: Methodist Church meeting room
JULY 30TH: Methodist Church meeting room
All meetings will commence at 07.00pm unless otherwise stated on
the agenda.