Article 16 Inspection of statements of accounts and auditors' reports
Any member of the public may—
inspect and make copies of any statement of accounts prepared by a local government body pursuant to regulations under Article 24;
inspect and make copies of any report (other than an immediate report) made to the body by a local government auditor;
require copies of any such statement or report to be delivered to him on payment of a reasonable sum for each copy.
A document which a person is entitled to inspect under this Article may be inspected at all reasonable times and without payment.
A person who has the custody of any such document and—
obstructs a person in the exercise of a right under this Article to inspect or make copies of the document, or
refuses to give copies of the document to a person entitled under this Article to obtain them,
is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
References in this Article to copies of a document include references to any part of it.