Notice of Public Rights: A Guide for Parish Councils

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Written By Chani Claringbould

Estimated reading time: 7 minutes

The Annual Notice of Public Rights is a legal requirement for every parish and town council preparing an Annual Governance and Accountability Return (AGAR). While the process is straightforward, mistakes are surprisingly common and can lead to confusion for electors, unnecessary criticism or even questions from the external auditor.

This guide explains what the Notice of Public Rights is, when it should be published and the key points councils should be aware of.

What is the Notice of Public Rights?

Each year, local electors have a legal right to inspect a council's accounting records and supporting documents.

To allow this, councils must publish a Notice of Public Rights setting out:

  • the dates of the inspection period;

  • where and how records may be inspected;

  • the name and contact details of the Proper Officer; and

  • information explaining electors' rights.

The notice helps ensure transparency and accountability in local government by allowing members of the public to review how public money has been managed.

Who must publish it?

All parish and town councils in England preparing an AGAR must publish a Notice of Public Rights.

This applies regardless of whether the council is subject to a full external audit or submits a Certificate of Exemption.

Being exempt from a limited assurance review (external audit) does not remove the requirement to provide the public inspection period.

When should it be published?

The inspection period must consist of 30 working days, and it must include the first 10 working days of July.

Working days exclude weekends and bank holidays.

The notice must be published before the inspection period begins. The inspection period must start exactly one day after the annual return and statutory notice have been published on the council's website (or other free to access website used by the council). For example, if the inspection period is due to commence on 1 July, the notice and unaudited AGAR must be published no later than 30 June.

Councils should carefully count the working days to ensure the inspection period meets the statutory minimum.

Where should the notice be published?

The notice should be published:

  • on the council's website (where one exists);

  • on the council's noticeboard if appropriate; and

  • anywhere else the council normally publishes statutory notices.

This will normally include the unaudited AGAR together with any other documents required by the relevant Accounts and Audit Regulations and the external auditor's guidance.

What records can electors inspect?

During the inspection period, electors may request to inspect a range of accounting records and supporting information.

Examples include:

  • the accounting statements (AGAR);

  • the cashbook (if one exists);

  • invoices and receipts;

  • bank statements;

  • accounting records;

  • contracts;

  • supporting working papers.

Some information may need to be redacted where legislation requires personal data or commercially confidential information to be protected. The ICO (Information Commissioner’s Office) is a useful resource if you aren’t sure whether information should be shared.

Common mistakes

Each year, a number of councils encounter avoidable issues with the inspection period. Common mistakes include:

  • publishing the Notice of Public Rights and unaudited AGAR on the first day of the inspection period instead of the day before (for example posting the notice on 1st July when the notice is dated 1st July - remember, it must be posted the day before the period is due to commence);

  • counting calendar days instead of working days;

  • selecting dates that do not include the first 10 working days of July;

  • failing to publish the notice on the council's website;

  • using an outdated notice template;

  • removing the notice before the inspection period has ended.

A little planning can prevent these issues and help demonstrate good governance.

Does the Transparency Code replace this requirement?

No.

Councils subject to the Transparency Code must still comply with the statutory requirements relating to the exercise of public rights.

The Transparency Code introduces additional publication requirements but does not replace the legal obligation to provide electors with an opportunity to inspect the accounting records.

Do all the accounting records need to be printed?

No. There is no general requirement for councils to print every invoice, bank statement and supporting document for the inspection period.

Many councils now hold the majority of their financial records electronically. Provided the records can be made available for inspection in a clear and accessible format, there is no reason why electronic documents cannot be used to facilitate the inspection.

Whilst electronic records are perfectly acceptable, councils must also ensure that personal data and confidential information remain protected throughout the inspection process.

Councils should exercise caution before allowing members of the public to use a council laptop or computer. Doing so could inadvertently provide access to emails, personnel records, passwords or other confidential information. It is generally better practice for an authorised officer to remain in control of the records being inspected and to ensure that only the relevant documents are made available.

Before any records are inspected, councils should also check whether information needs to be redacted to protect personal data or other information that is not legally disclosable.

Good preparation can make the inspection process smoother for both the council and the elector while ensuring that transparency and data protection obligations are both met.

Which method is better? Printed or electronic? Many councils continue to maintain paper records, printing and filing invoices, bank statements and other financial documents. This remains a tried and tested approach that many clerks find familiar and easy to manage. However, as more council systems move online, it becomes increasingly practical to maintain records electronically.

Using electronic records can significantly reduce printing costs, improve organisation and make it easier to locate supporting documentation during the inspection period. There is no universally "correct" approach. Each council should adopt a method that enables electors to exercise their statutory rights while ensuring records are organised, accessible and that personal data remains protected. We can delve deeper into the subject in another post.

Whichever method is chosen, it is sensible to prepare the inspection file in advance. Having invoices, bank statements, reconciliations and supporting documents organised in the same order as the accounting records will make the inspection considerably easier and reduce the time spent locating documents during the inspection period.

Remember: Where copies of documents are requested, councils should refer to the relevant statutory provisions regarding copying charges and the practical arrangements for providing copies.

Can electors ask questions about the accounts?

The inspection period gives electors the right to inspect the accounting records and certain supporting documents. It does not create a general right to question or interview the Clerk, Responsible Financial Officer or councillors about council decisions.

In practice, many clerks are happy to answer straightforward questions where this helps an elector understand the records being inspected. However, there is no obligation to provide detailed explanations, justify council decisions or enter into lengthy discussions during the inspection process.

If an elector believes there is a matter that should be raised formally with the external auditor, the AGAR process sets out the circumstances in which they may exercise those rights.

Important: The right to inspect records should not be confused with the separate right to raise an objection with the external auditor. Those rights are subject to specific legal tests and procedures. If an elector wishes to challenge an item in the accounts, they should follow the process set out in the Notice of Public Rights rather than expecting the Clerk or RFO to debate the matter during the inspection itself.

Councils should remain courteous and helpful throughout the inspection process while ensuring that the statutory right of inspection is exercised in an orderly and proportionate manner.

Domino Tips

Before publishing your notice, check that:

  1. The inspection period lasts for 30 working days.

  2. It includes the first 10 working days of July.

  3. The notice has been signed by the Proper Officer where required.

  4. The dates shown on the notice are correct.

  5. The unaudited AGAR and Notice of Public Rights are both published before the inspection period begins.

  6. The AGAR documents are ready for public inspection.

  7. The council's website has been updated.

Key Takeaways

  • Every parish and town council must provide a public inspection period each year.

  • The period must last 30 working days and include the first 10 working days of July.

  • The notice should be published before the inspection period begins.

  • Careful planning helps avoid common compliance issues and demonstrates good governance.

Need support?

Preparing for AGAR can be one of the busiest (and stressful) times of the year for parish clerks. Whether your council needs additional governance support, an independent internal audit or temporary clerk cover, Domino Council Services can provide experienced, practical assistance tailored to your council's needs.

Sources and Further Reading

This article has been prepared using guidance including:

Disclaimer: This article provides general guidance only and should be read alongside the latest AGAR guidance, the JPAG Practitioners' Guide and the instructions issued by your appointed external auditor.

Chani Claringbould