Rights to inspect the statement of accounts and accounting records
Sections 25 and 26 of the Local Audit and Accountability Act 2014 ('the Act') and the Local Audit (Public Access to Documents) Act 2017 provide local government electors, journalists and citizen journalists with the right to inspect and make copies of the statement of accounts, accounting records and all documents relating to those records, for the financial year ended 31 March 2026. The statement of accounts is unaudited and may be subject to change.
These rights may be exercised on weekdays from 1 July 2026 to 11 August 2026, inclusively, between the hours of 9:00am and 5:00pm. Any person interested may inspect and make copies of the unaudited accounts and related documentation of Gateshead Council for the year ended 31 March 2026. Under the Accounts and Audit Regulations 2015 (paragraphs 14 and 15), the accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise, by arrangement.
Application should be made initially to the Strategic Director, Resources and Digital, Civic Centre, Regent Street, Gateshead NE8 1HH Telephone (0191) 433 3000
Rights to question the auditor and to make objections at audit
Under section 26 of the Act, a local government elector may question the auditor about the accounting records for the financial year ended 31 March 2026 and, under section 27 of the Act, a local government elector may make an objection to the auditor which:
- concerns a matter in respect of which the auditor could make a public interest report under section 24 of the Act; or
- concerns an item of account in respect of which the auditor could apply for a declaration that the item is unlawful under section 28 of the Act.
These rights may be exercised from 1 July 2026 to 11 August 2026, inclusively.
Any requests to question the auditor and any objections must be made in writing to the auditor to the following address: Mr James Collins, Audit Engagement Lead, Mazars LLP, Bank Chambers, 26 Mosley Street, Newcastle Upon Tyne, NE1 1DF.
A copy of any objection must also be sent to the Council at the address below.
Dale Owens,
Chief Executive
Civic Centre,
Regent Street,
Gateshead
NE8 1HH
