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Finance

Parish councils may raise a ‘precept’ on the council tax bills produced by their local billing authority (unitary authority or district council). This is essentially a demand for a sum to be collected through the council tax system. Council tax-payers cannot refuse to pay it, and the billing authority cannot refuse to levy it. It is the only source of tax revenue available to parish councils.

The Local Audit and Accountability Act 2014 sets out a the audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the audit framework, smaller authorities, including parish councils, internal drainage boards, charter trustees and port health authorities, with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of the routine audit, these smaller authorities will be subject to the new transparency requirements laid out in the Transparency Code. 

This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Finance documents

Notice of Public Rights 2023-24 (Published 4Oct2024) File Uploaded: 8 October 2024 130.4 KB Asset and Inventory Register Master File Uploaded: 4 October 2024 28.5 KB Financial Regs 2024 File Uploaded: 21 July 2024 260.1 KB NT0118 IS3 - Interim Report 2023-24 File Uploaded: 24 September 2024 130 KB NT0118 - Notice of the audit 2023-24 File Uploaded: 24 September 2024 50.7 KB Accounting Statements 2023-24 File Uploaded: 11 June 2024 1.5 MB Annual Governance Statement 2023-24 File Uploaded: 11 June 2024 1.6 MB Internal Audit Report 2023-24 File Uploaded: 11 June 2024 2.1 MB External Audit certificate 2022-23 File Uploaded: 18 September 2023 1.4 MB AGAR section 1 2022-23 File Uploaded: 18 September 2023 1.5 MB AGAR Section 2 2022-23 File Uploaded: 18 September 2023 1.6 MB Internal Audit report 2022-23 File Uploaded: 18 May 2023 680.5 KB Accounting Statement 2022-23 File Uploaded: 18 May 2023 1.6 MB Accounting statements 2021-22 File Uploaded: 13 May 2022 227.5 KB Annual Governance statement 2021-22 File Uploaded: 13 May 2022 223.3 KB Internal audit report 2021-22 File Uploaded: 13 May 2022 271.4 KB Exemption certificate 2021-22 File Uploaded: 13 May 2022 274.4 KB Certificate of Exemption 2020 - 21 File Uploaded: 15 June 2021 910.8 KB Annual Internal Audit Report 2020 - 21 File Uploaded: 15 June 2021 996.7 KB Annual Governance Statement 2020 - 21 File Uploaded: 15 June 2021 940.6 KB Accounting Statements 2020 - 21 File Uploaded: 15 June 2021 944.2 KB AGAR 2016-17 File Uploaded: 4 October 2024 3 MB External Audit Report 2016-17 File Uploaded: 4 October 2024 292.6 KB Internal Audit Report 2016-17 File Uploaded: 4 October 2024 569.4 KB