Finance, regulations and your public rights

Transparency code for smaller authorities

The Local Audit and Accountability Act 2014 sets out a new audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the new audit framework smaller authorities, including parish councils, with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Information which should be published

Smaller authorities should publish annually in respect of the previous financial year: all items of expenditure above £100;
end of year accounts,
annual governance statement,
internal audit report,
list of councillor responsibilities,
the details of public land and building assets, and
minutes, agendas and meeting papers of formal meetings.

Year end

In addition to the above, the council must publish a statement of the public’s right to examine the accounts soon after the end of the financial year. The council also publishes its budget for the following year.

Transparency regulations information for prior year 2021/22

List of Councillor responsibilities

Councillors

Public land and building assets

Asset Register202122

Year End information

Notice of public rights 202122
Your public rights to view the accounts for 2021-22

Budget for current year 2022/23

The budget was set in January 2022 and may be downloaded here. 202223APPC_Budget

Practices and procedures

Council practices and procedures are governed by three governing documents which cover finance and accounting, council procedures and the conduct of councillors. These are listed below and may be downloaded by clicking the link.

APC_Financial Regulations 2021Mar amended Sep 2021
Standing Orders adopted November 2022
Members Code of Conduct