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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 new transparency requirements which will enable local electors and rate payers to access relevant information about the authorities' accounts and governance.
As part of the 'Transparency Code for Smaller Authorities' document we are required to publish the following in relation to the parish council finances:
- All items of expenditure over £100
- End of year accounts
Please click on the relevant document on the left of this page.