Transparency Code for smaller authorities : 2020
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 2020 and that a completed Certificate Of Exemption is submitted notifying the external auditor.
When Buckland Parish Council met on 11th May 2020, Council certified itself exempt and completed a Certificate of Exemption for the 2019/20 financial year and a scanned 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 are available to download via the links set out below.
Information relating to the 2020 Annual Return
2020 Annual Return – Annual Governance Statement
2020 Annual Return – Financials
2020 Annual Return – Internal Audit Report
completed by Peter Barclay.
Bank Reconciliation, year on year variance analysis and summary of payments
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 has been made available to download.
Timely settlement of invoices
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 11th May 2020, that 100% of valid and undisputed invoices had been paid within 30 days during the 2019/20 financial year and that no interest had been charged or paid on invoices.
Community Infrastructure Levy (CIL)
The Community Infrastructure regulations require any parish council in receipt of CIL monies to report on any income received and expenditure incurred during each financial year. As at 31st March 2020 Council had not received any CIL monies since the introduction of these regulations.
Exercise of Public Rights
When Council met on 11th May 2020, it set the period for the exercise of public rights for the accounts for the year ending 31st March 2020 to commence on Monday 18th May 2020 and to end on Friday 26th June 2020 as detailed in this announcement (a copy of which was displayed on the parish council notice board between Friday 15th May 2020 and Friday 26th June 2020). For more information please download the summary of electors rights with respect to Council accounts.
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 hold legal title to any land or buildings.
Click prior year comparable information to view the transparency disclosures for the financial year to 31st March 2019 and the annual return schedules for earlier years.