Challenging Local Authority Accounts—A Process in Need of Reform?

This article examines the challenges made by local electors to local authority and parish accounts in England and Wales, and the role of the District Auditor in this process. This matter has recently received some attention from the Nolan Committee. The different sorts of challenges that electors can make are explained and auditors’ responses to challenges and the opportunities for abuse of the process by electors are examined. Finally, the authors look at the strength of the case for the reform of the system.