Merton Council

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Merton and Sutton Joint Cemetery Board accounts

The basic position

By law any interested person has the right to inspect the body's accounts, if you are entitled and registered to vote in local council elections in any local authority within the area served by the body then you or your representative also have the right to ask the appointed auditor questions about the body's accounts or challenge items within them.

The right to inspect the accounts

When your body has finished its accounts for the previous financial year it must advertise that they are available for public viewing. Having given reasonable notice of your intentions, you then have 20 working days to look through the accounts and supporting documents, you are also permitted to make copies of the accounts and most of the relevant documentation, however a fee may be applicable for the cost of photocopying.

The right to ask the auditor questions about the accounts

You can only ask the appointed auditor questions about the accounts. The auditor is not required to answer questions about the body's policies, finances, procedures or anything else not related to the accounts. your questions must be about the accounts that they are auditing. The auditor is not required to say whether they think something the body 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 it shouldn't have, or that someone has caused a loss to the body deliberately, or by behaving irresponsibly, you can object to the external auditor by sending a formal 'not ice of objection' which must be in writing. You may also object if you think that there is something in the accounts that the auditor should discuss with the body or tell the public about in a 'public interest report'. You may not use this 'right to object' to make a personal complaint or claim against your body.

What else can you do

Instead of objecting, you can give the auditor information that is relevant to their responsibilities. For example, you can simply tell the auditor if you think that something is wrong with the accounts or about waste and inefficiency in the way the body runs its services. You do not have to follow any set time limits or procedures and the auditor is not required to give you a detailed report of their investigation into the issues you have raised.

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Contact us

Corporate Services Department
London Borough of Merton
Merton Civic Centre
London Road

Tel: 020 8545 3531
Fax: 020 8545 3226
General enquiries can be forwarded to

This page was last updated on Tuesday 24 February 2015

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