This is an HTML version of an attachment to the Freedom of Information request 'Public inspection periods for local authority accounts'.
Mr J Cross
By e-mail to:
request-1046-
Direct Line
+44 (0)20 7798 7120
[email address]
Direct Fax
+44 (0)20 7798 7070
Email
jill.goldsmith
@nao.gsi.gov.uk
Room
ELIZABETH 2
Reference
FOI-306
Date
8 July 2008
Dear Mr Cross
FREEDOM OF INFORMATION REQUEST 
Thank you for your e-mail dated 8 July in which you requested information about inspection periods 
falling between 1 January 2007 and 31 December 2010 relating to the Accounts and Audit 
Regulations 2003. This request has been handled under the Freedom of Information Act 2000.
The National Audit Office does not hold any information relevant to your request. You may be 
interested to know that the Comptroller and Auditor General, who is the head of the National Audit 
Office, is responsible for the audit of central government. The Accounts and Audit Regulations 2003 
relate to local government. The Audit Commission is responsible for the audit of local government. 
They can be contacted at the following address:
Audit Commission
1st Floor, Millbank Tower
Millbank
London 
SW1P 4HQ
I hope you find this helpful. Annex A to this letter sets out the steps you should take if you are not 
satisfied with the way in which we have handled your request for information under the Freedom of 
Information Act 2000.
Yours sincerely
Jill Goldsmith
Director, Corporate Affairs


Annex A
Statement of Policy
Our policy is to respond to requests made under the Freedom of Information Act as helpfully and 
promptly as possible, having regard to the principles set out in the Act.  I therefore hope you are 
happy with the way we have handled your request of information under the Freedom of Information 
Act.  If you are not then you should take the following steps.  
In the first instance, write to me asking for an internal review of the way we handled your request.  
I will arrange such a review, which will be conducted by a senior member of staff who was not 
involved in decisions relating to your original request.  Once the review has been completed we will 
write to you with the outcome.  
If you are not content with the outcome of the internal review, you have the right to apply directly 
to the Information Commissioner for a decision.  The Information Commissioner can be contacted 
at:
Information Commissioner’s Office 
Wycliffe House 
Water Lane
Wilmslow
Cheshire
SK9 5AF. 
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