The Council's finances

This page provides information about the Council’s finances.

Notice of Audit 2022-23 accounts

Every year the Council’s financial records for the previous financial year go to Audit Wales to be scrutinised and checked.  Members of the public have the right to look at these records, and to have copies of some documents (there may be a charge for this) if they so wish. This is a legal right, and the legal  ‘Notice’ explaining all this is attached for you here – it’s written in rather off-putting, formal language, unfortunately.

In a nutshell, if you would like to have a look at the financial records for 2022-23 contact the Clerk to arrange a date and time. The records will be available from Monday 3rd July to Friday 28th July between the hours of 10am and 2pm.

If you are interested in Community Council finances, don’t forget that pretty much everything we do financially is already available on the website. The budget for the year is there and all the payments made, month-by-month, are listed in the Minutes of the Full Council meetings which happens on the first Thursday of every month.

Notice of appointment of the date for the exercise of Electors’ rights

Gresford Community Council

Financial year ending 31 March 2023

Date of announcement: 18 June 2023

  1. Each year the annual accounts are audited by the Auditor General for Wales. Prior to this date, any interested person has the opportunity to inspect and make copies of the accounts and all books, deeds, contracts, bills, vouchers and receipts etc relating to them for 20 working days on reasonable notice. For the year ended 31 March 2023, these documents will be available on reasonable notice on application to: Clerk to Gresford Community Council clerk@gresfordcommunitycouncil.gov.uk/’phone 07470 631184

between the hours of 10am and 2pm, Monday to Friday commencing on Monday 3 July 2023 and ending on Friday 28 July 2023

From 11 September 2023, until the audit has been completed, local government Electors and their representatives also have the right to:

  • question the Auditor General about the accounts;
  • attend before the Auditor General and make objections to the accounts, or any item in them. Written notice of an objection must first be given to the Auditor General. A copy of the written notice must also be given to the Council.

The Auditor General can be contacted via: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ or by email at communitycouncilaudits@audit.wales.

This audit is being conducted under the provisions of the Public Audit (Wales) Act 2004, the Accounts and Audit (Wales) Regulations 2014 and the Auditor General for Wales’ Code of Audit Practice.

Electors’ rights under the Public Audit (Wales) Act 2004
The basic position

By law, any interested person has the right to inspect the Council’s accounts. If you are entitled, and registered to vote in local Council elections, then you (or your representative) also have the right to ask the Auditor General questions about them, or to challenge an item of account contained within them.

The right to inspect the accounts

When a local government body has finalised its accounts for the previous financial year it must advertise that they are available for people to look at. Having given reasonable notice of your intentions, you then have 20 working days to look through the accounts and supporting documents. You will be able to make copies of the accounts and most of the relevant documents from the body. You will probably have to pay a copying charge.

The right to ask the auditor questions about the accounts

You can only ask the Auditor General questions about the accounts. The Auditor General does not have to answer questions about the body’s policies, finances, procedures or anything else not related to the accounts. Your question must be about the accounts that are subject to audit. The Auditor General does not have to say whether he thinks something the Council has done, or an item in its accounts, is lawful or reasonable.

The right to object to the accounts

If you think that the body has spent money that they should not have, or that someone has caused a loss to the body deliberately, or by behaving irresponsibly, you can object to the Auditor General by sending a formal ‘Notice of Objection’ which must be in writing to the address below. You may request that the Auditor General applies to the courts for a declaration that such items of account are unlawful. You must tell the Auditor General why you are objecting. The Auditor General must reach a decision on your objection. If you are not happy with that decision, you can appeal to the courts. You must also send a copy of your notice to the Council itself.

You may also object if you think that there is something in the accounts that the Auditor General should discuss with the council or tell the public about in a ‘public interest report’. Again, you must give your reasons in writing to the Auditor General at the address below. In this case, the Auditor General must decide whether to take any action. The Auditor General will normally, but does not have to, give reasons for his decision and you cannot appeal to the courts. You may not use this ‘right to object’ to make a personal complaint or claim against the body.

If you wish to make a personal complaint or claim, you should take these complaints to your local Citizens’ Advice Bureau, local Law Centre, or your solicitor. You may also be able to complain to the Public Services Ombudsman for Wales if you believe that a Member of the body has broken the Code of Conduct for Members. The Ombudsman can be contacted at: 1 Old Field Rd, Pencoed, Bridgend CF35 5LJ, (tel: (01656) 641 150).

What else you can do

Instead of objecting, you can give the Auditor General information that is relevant to their responsibilities. For example, you can simply tell the Auditor General if you think that something is wrong with the accounts, or about waste and inefficiency in the way the Council runs its services. You do not have to follow any set time limits or procedures. The Auditor General does not have to give you a detailed report of the outcome of his audit.

A final word

Local government bodies and, therefore, local taxpayers, must meet the costs of dealing with questions and objections. When the Auditor General decides whether to take your objection further, one of a series of factors he must take into account includes the costs that will be involved. He will only continue with the objection if it is in the public interest to do so. If you appeal to the courts, you might have to pay for the action yourself.

You can download this entire Notice  if you wish in PDF format.

If you wish to contact the Auditor General please write to: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ.