Member

Although I recognise the aim of the amendment, this proposed new clause would duplicate existing arrangements and improvements brought forward by this Bill. Local authorities must already publish annual accounts along with annual governance statements on their websites. The accounts are then subject to a 30 working-day public inspection period and external audit. Once those processes are complete, audited accounts are published, along with the auditor’s opinion and value-for-money assessment. I know that that process has been flawed in recent years, and I hope it will improve under the clauses in this Bill—but the process is already there.