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2023-2024
In producing its accounts, the parish council has a duty to publish information to comply with the Transparency Code for Smaller Authorities 2014 and the Accounts and Audit Regulations 2015 and is expected to publish a number of documents on a public website. At its meeting of 9 May 2024, the Parish Council will be expecting to declare itself eligible as an exempt authority and signed the Certificate of Exemption thereby exempting it from having a limited assurance review review of its accounts as conducted by an (appointed) external auditor. There is no change to the requirement for all smaller authorities to complete and approve the the Annual Governance and Accountability Return (AGAR), and to provide for public rights and the Parish Council as an exempt authority must meet a number of specified criteria to enable it to only submit a copy of its exemption certificate to the appointed external auditor.
In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Transparency Code for Smaller Authorities there is a requirement to publish a number of documents on a public website - all of which are available to download direct from this website:
Draft Accounts for the year ending 31 March 2024 | Completed and signed Annual Governance and Return for the year ending 31 March 2024 |
Asset Register for year ending 31 March 2024 | Analysis of variance between the year 2023 and 2024 |
Bank Reconciliation for the year ending 31 March 2024 | Budget to Acutal for the year ending 31 March 2024 |
Financial Risk Assessment for the year ending 31 March 2024 | Annual Review of Internal Controls for the year ending 31 March 2024 |
Annual Review of Internal Audit for the year ending 31 March 2024 | Budget set for the year ending 31 March 2024 |
In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2023 will be available to view within a defined period. The period has been set by the Responsible Financial Officer for Semer for inspection for the year ending 31 March 2024 within the next couple of week and will be advertised via this website. For a copy of the dates set please use this link to access the file.
For a copy of the detailed guide produced by the National Audit Office 'Local authority accounts: a guide to your rights' please click here to download the guide.