As a local elector, or an interested person, you have certain legal rights in respect of the accounting
records of smaller authorities. As an interested person you can inspect accounting records and related
documents. If you are a local government elector for the area to which the accounts relate you can also
ask questions about the accounts and object to them. You do not have to pay directly for exercising
your rights. However, any resulting costs incurred by the smaller authority form part of its running costs.
Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council
tax.

The full notice is available here