Transparency Code for smaller authorities : 2019
The Government, in The Local Audit and Accountability Act 2014 set out a new audit framework for local public authorities. Section 9 of the Local Audit (Smaller Authorities) Regulations 2015 state there is no requirement to have a limited assurance review or to submit an Annual Return to an external auditor, provided the authority has certified itself as exempt at a meeting of the authority held after 31st March 2019 and that a completed Certificate Of Exemption is submitted notifying the external auditor.
When Buckland Parish Council met on 13th May 2019, Council certified itself exempt and completed a Certificate of Exemption for the 2018/19 financial year. The original copy of the signed certificate was submitted to the external auditor.
Regulation 15(2) of the Accounts and Audit Regulations 2015 require smaller authorities to publish a set list of documents in order to comply with the “Transparency Code for smaller authorities”; the intention being to ensure local electors and rate payers are able to easily access relevant information about the authorities’ accounts and governance. The relevant documents for Buckland Parish Council can be downloaded via the links set out below.
Information relating to the 2019 Annual Return
2019 Annual Return – Annual Governance Statement
2019 Annual Return – Financials
2019 Annual Return – Internal Audit Report
completed by Christine Braidwood, Braidwood Wheeler & Co
A copy of the bank reconciliation and an explanation of any significant variances between the current and previous year(matching those provided to the auditor) are attached for completeness. In accordance with the requirements set out in the Transparency regulations a list of items of ex-Vat expenditure with a value exceeding £100 is also available to download.
The Public Contracts Regulations 2015 statutory guidance requires all local authorities, including Parish Councils, to publish performance data on their website pages to show the proportion of valid and undisputed invoices paid within 30 days and to disclose the amount of interest due (whether paid or not) on invoices settled late. Buckland Parish Council noted, in the minutes of the meeting held on 13th May 2019, that 100% of valid and undisputed invoices had been paid within 30 days during the 2018/19 financial year and that no interest had been charged or paid on invoices.
When Council met on 13th May 2019, it set the period for the exercise of public rights for the accounts for the year ending 31st March 2019 to commence on 10th June 2019 and to end on the 19th July 2019, as detailed in this announcement. A summary of electors rights with respect to Council accounts can be downloaded by clicking here.
The Annual Meeting of Council was held on 13th May 2019 and the attached extract sets out the list of Councillor Responsibilities. A copy of the full minutes can be downloaded by visiting the Parish Council Meetings page of this website. A register of Members Interestsis maintained by Mole Valley District Council (“MVDC”) and individual registers can be downloaded from the MVDC website.
Details of Public Land and building assets: Buckland Parish Council maintains Buckland Village Green and Pond, an area included in Surrey County Council’s listing of registered village greens as VG5, as an area of recreation for all persons living in the locality. The surface area of the registered village green, situated either side of Rectory Lane, Buckland is approximately 0.534 acres. As a registered village green this asset has always been accorded a token value of £1 in the register of fixed assets. The Parish Council does not own any buildings.
For earlier data, view the Annual Governance and Accountability Returns for 2015-18. If you would like to view a copy of any of the additional schedules relating to the Transparency Code for these earlier years please contact the Clerk.