Local authorities are required under the Public Bodies Order, 1946, as amended, to give public notice in local newspapers that the annual estimate of expenses has been prepared and that it may be inspected free of charge at the times indicated by any member of the public. A copy of the estimates can also be purchased on application to the manager of the local authority. In the case of the abstracts of accounts of a local authority the abstract may be inspected in the offices of the authority and copied during office hours by all persons interested. In addition, the local authority is obliged to give public notice that an audit of the accounts will be opened at a time and place by a local government auditor, when objections to any matter contained in the accounts will be heard.