Objections to the financial accounts

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Research for Action

Dear Lancashire County Council,

The Local Audit and Accountability Act 2014 provides local electors with the right to object to an item of their local authority's financial accounts. In relation to all the objections received between 2015 and 2020 (including objections to the 2014/15 accounts) please provide the following information in Excel spreadsheet format.

Please use the list below as column headers and compile the data for each objection in a separate row.

1. Objection reference no.
2. Date the objection was received
3. Financial year the objection relates to
4. Subject of the objection
5. Auditor who dealt with the objection (company name)
6. Did the objector ask for a referral to the High Court or a Public Interest Report, or both?
7. Was the objection accepted as valid?
8. If not, why?
9. Has the auditor provided a final response to the objection?
10. If yes, please indicate the date of the final response.
11. Was a public interest report issued?
12. Was a referral made to the High Court?
13. If so, what was the High Court’s decision?
14. Were any other recommendations made or actions taken by the auditor under the powers set out in Section 24 of the Local Audit and Accountability Act?
15. How much was the council charged by the auditor to carry out work in relation to the objection?

Kind regards,

Ludovica Rogers

Freedom of Information, Lancashire County Council

Good morning,


Request for Information under the Freedom of Information Act (2000)


We are writing to acknowledge receipt of your enquiry of 16.12.20 in which
you request the disclosure of information.


We can confirm that your enquiry will now be assigned to an officer who
will commence a search for the information you require and they will
respond in due course. The deadline date for issuing you with a full
response is 19.01.21. We will endeavour to provide a response well in
advance of this date, however, should we envisage any delays, or require
more details from you, we will contact you immediately.


If you have any queries about the above, please do not hesitate to contact
us, quoting ref 984.1456 (NH).


Please note that due to the ongoing Coronavirus epidemic the County
Council's resources are being diverted to cover critical functions and
some employees have had to make changes to their usual working
arrangements.  This means that, despite our best efforts, there may be a
delay in issuing our response to you.  We appreciate that this may cause
some inconvenience but we trust you understand that, in the current
crisis, it is inevitable that some delays may be experienced.


Yours sincerely,


On Behalf of the Information Governance Team Lancashire County Council PO
Box 78 County Hall Preston



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Research for Action

Dear Lancashire County Council,
I should have received a response to this FOI request by 19 January 2021.
Could you kindly inform me of the status of my request?
Kind regards,
Ludovica Rogers

Freedom of Information, Lancashire County Council

Dear Ms Rogers


Request for information under the Freedom of Information Act 2000


Further to your request for information, made under the provisions of the
above Act, please accept our sincere apologies for the delay in
responding. We can advise however, that there were no objections were
received during the specified period.



In the event that you wish to complain about the manner in which your
enquiry has been handled, you should write in the first instance to The
Freedom of Information Officer, Lancashire County Council, PO Box 78,
County Hall, Preston PR1 8XJ, or email
[1][Lancashire County Council request email] and the matter will be referred
to an Information Governance Manager for review and reconsideration.


If, after this stage, you remain dissatisfied, you have the right to refer
the matter to the Information Commissioner, whose contact details are as


The Information Commissioner

Wycliffe House

Water Lane





Tel: 0303 123 1113

Email: [2][email address]

Website: [3]http://www.ico.gov.uk


If you have any queries regarding any of the above, or you require any
additional information, please do not hesitate to contact our team.

Yours sincerely

On Behalf of the Information Governance Team

Lancashire County Council

T:  0300 123 6701

W: [4]www.lancashire.gov.uk





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