At the end of each financial year the Parish Council presents the accounts for an ‘Internal Audit’. (In fact the Internal Auditor is an independent person appointed by the Parish Council each year).
For the audit, several primary documents are prepared. Furthermore, these documents satisfy the requirements of the Local Audit & Accountability Act 2014, also known as the ‘Transparency Code’. The documents are:
An end of year ‘Accounts’ statement along with an ‘Annual Return’.
The ‘Annual Governance Statement’, part of the Annual Return.
Explanatory ‘Notes’ relating to any significant variance from the previous year’s return.
A ‘Bank Reconciliation’ statement.
To read and/or download these documents, including a copy of the Internal Auditor’s ‘Report’, see below.
Items of Expenditure over £100: