Council Accounts

Transparency code for smaller authorities 2015

Department for Communities and Local Government (DCLG) Policy:  The transparency code will represent a substitute for external audit for parish councils with an annual turnover not exceeding £25,000. It is the Government’s desire to place more power into citizens’ hands to increase democratic accountability and to hold local public bodies to account. Under the new framework smaller authorities, including parish councils with an annual turnover not exceeding £25,000, will be exempt from routine external audit from 2016/17. Turnover is defined as the higher of an authority’s gross income for the year and its gross expenditure for the year. In place of routine audit, these smaller authorities must comply with new transparency requirements as laid out in the Transparency Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Since 2014/15 Luxulyan Parish Council's turnover has minimally exceeded £25K.  Since the Code's implementation, the Council has resolved to comply with the Transparency Code voluntarily.

Parish Councils with a turnover below £250K may use 'receipts and payments' bookkeeping, as opposed to 'income and expenditure' accounting. 

Financial Year 2018/19 

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: Monday 17 June 2019 to Friday 26 July 2019

Name and address of the External Auditor:
     PKF Littlejohn LLP (Ref: SBA Team)
     1 Westferry Circus
     Canary Wharf
     London E14 4HD
email: sba@pkf-littlejohn.com

2018-19 Annual Governance and Accountability Return (AGAR) – unaudited

Bank Reconciliation

Explanation of Variances

Parish Council’s Year-end Financial Report 2018-19

18-19 Payments for the financial year

18-19 Budget v. Payments — Year End

Financial Year 2017/18 

The Annual Return is now called the Annual Governance and Accountability Return (AGAR).

AGAR Sections 1 & 2, AGAR Section 3 – audited

Notice of the Conclusion of Audit

NOTICE of Period for the Exercise of Public Rights,
— in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.
— 4th June — 13th July 2018

2017-18 Annual Governance and Accountability Return (AGAR) – unaudited

Bank Reconciliation

Explanation of Variences

Declaration of status of accounts – unaudited

Assertion 5 - response 

17-18 Payments for the financial year

17-18 Budget v. Payments — Year End

Financial Year 2016/17 

2016-17 Annual Return — audited and returned in August 2017 – including the year end accounts, annual governance statement, external auditor report and internal auditor report.

Schedules submitted to external auditor, including bank reconciliation and explanation of significant variances 

NOTICE of Conclusion of Audit 

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.  3rd July — 11th August 2017.  

16-17 Payments for the financial year

16-17 Budget v. Payments — Year End

16-17 Budget v. Payments — 1st six months

Financial Year 2015/16 

2015-16 Annual Return — audited and returned in August 2016 – including the year end accounts, annual governance statement, internal audit report, bank reconciliation and explanation of significant variances.

NOTICE of Conclusion of Audit 

NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.

15-16 Payments for the financial year

15-16 Budget v. Payments — Year End

15-16 Budget v. Payments — 1st six months

Financial Year 2014/15 

14/15 Budget v. Payments – Year End.

14/15 Annual Return, which includes the end of year accounts with the annual governance statement, internal audit report, and also the bank reconciliation and explanation of significant variances.

14/15 Payments for the financial year. 

Asset register