As a local resident you have legal rights to inspect, ask questions about and challenge items in your council's accounts. For more information, the National Audit Office has published a guide: you can view it here: Council accounts - a guide to your rights.
Accounts and Audit Regulations 2015
In order to comply with the Accounts and Audit Regulations 2015 which came into force on 1 April 2015, the Parish Council is required to publish certain information:
Accounts for the year ended 31 March 2019
- The Annual Governance Statement (Section 1 of the Annual Return)
- The Statement of Accounts (Section 2 of the Annual Return)
- Making provision for the exercise of public rights
- Local Audit and Accountability Act 2014 - Sections 26 and 27
In December 2014 the Department for Communities and Local Government (DCLG) issue the Transparency Code for Smaller Authorities. The Code is a requirement for smaller authorities to make information available for local people to increase democratic accountability.
As well as the information required to be published by the Accounts and Audit Regulations (above), this page also allows you to access information that we are required to publish under the Transparency Code.
The information for each financial year will be available after the end of the financial year on 31 March and by 1 July at the latest. The exceptions to this are the list of councillor responsibilities and the minute, agendas and papers of formal meetings which are published on an ongoing basis.
Financial year 1 April 2018 to 31 March 2019
- All items of expenditure over £100
- Explanation of any significant variances (A significant variance is more than 10-15% variance in the statement of accounts for the relevant year ad previous year)
- End of year bank reconciliation
- Internal Audit Report
- List of councillor responsibilities
- Public land and building assets