Introduction Local authorities are required to publish accounts every year that show how they spend their money. These cover a financial year: for example 2019/20 accounts would cover the period from 1st April 2019 to 31st March 2020. They look back at spending that has already happened: the budget is a forward-looking plan for how to spend money.  Councils publish draft accounts usually in the early summer. Over 30 days, the public then has the right to inspect the accounts and in England residents have the right to ask questions about them to the auditor. They can also file an... [continues]