Under the Local Audit and Accountability Act 2014 any local resident or interested party has the legal right to inspect the Council’s accounts and related documents and, in certain circumstances, to contact the Authority’s External Auditors.
Hertsmere Borough Council’s External Auditors are Ernst & Young LLP and the appointed Audit Director is:
Andrew Brittain
Executive Director
Ernst & Young LLP
400 Capability Green
Bedfordshire   LU1 3LU
However prior to contacting the External Auditors it would be helpful to first make reference to Council accounts: a guide to your rights (PDF), published by the National Audit Office April 2015.