Parish councils are audited every year to make sure the financial management is in order. There are two audits:
- The internal audit, which checks all the meetings have been run properly, the accounts are in order and everything has been done as it should throughout the year
- The external audit, which double checks all the financials and asks for corrections or changes to procedures if anything is out of order.
As part of the process, the council must open its books to any resident of the parish who wishes to inspect them. This is explained in the Notice of Public Rights. Because of the pandemic, the dates for inspection are set later this year – 1 September to 12 October. If you wish to inspect the accounts during this period, please make an appointment with the Clerk.
The Annual Governance and Accountability Return includes the internal audit report and the financial statements. At the moment it is in its unaudited – provisional – form. When the external audit is complete it will be accompanied by an audit certificate.