Auditing

The Parish Council is audited every year for its activities during the financial year. This includes looking at the financial documents, and also to scrutinise that its corporate governance procedures and risk assessments are in place.

The Parish Council must demonstrate good governance, accountability and transparency. The annual audit process ensures public money is safeguarded, properly accounted for and used economically, efficiently and effectively.

External audit

Every small authority in England with a turnover of £6.5 million or less must complete an annual return at the end of each financial year for submission to an external auditor appointed to the Council by the Government. The annual return is publicised to the Parish during a six week period and any person interested has the rights to inspect the Council’s accounting records.

Internal audit

The Parish Council is also required to carry out an annual internal audit by an independent auditor who reviews its financial statements and other aspects of its work to ensure financial affairs, performance and use of resources are properly conducted.