Financial Information

Each year the smaller authority's Annual Governance and Accountability Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller Authorities' Audit Appointments Ltd. Any person interested has the right to inspect and make copies of the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested. During the audit these documents will be available on reasonable notice by application to the Parish Clerk.

Statement of Internal Control for the year ending 31st March 2021 was approved 6th April 2021 (Minute reference 73.21 c). Following the Internal Audit, the Annual Accounts and Annual Governance and Accountability Return (AGAR) for the Internal Audit, Financial Year 2019 - 2020 Part 3 were approved 15th June 2021 (Minute reference 114.21 b)

The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019

Statement of CIL passed to the Parish Council under regulations 59(4), 59A(2) or 59B, (excluding funds not yet paid to the Parish Council by the charging authority in accordance with regulation 59D). PART 10A Reporting and monitoring on CIL and planning obligations:

Reporting by parish councils 121B.

121B (1) A parish council must prepare a report for any financial year ("the reported year") in which it receives CIL receipts.

2. (a) the total CIL receipts for the reported year: £0

2. (b) the total CIL expenditure for the reported year: £0

2. (c) summary of CIL expenditure during the reported year: N/A

2. (d) details of any notices received in accordance with regulation 59E: N/A

2. (e) (i) CIL receipts for the reported year retained at the end of the reported year: £0

2. (e) (ii) CIL receipts from previous years retained at the end of the reported year: £0

Please note that as Wye with Hinxhill Parish Council is a 'smaller authority' the AGAR is subject to review by the appointed auditor under the provisions of the Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO's Code of Audit Practice 2015. The Parish Council's appointed auditor is:

PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
sba@pkf-littlejohn.com

PKF Littlejohn LLP is appointed as the external auditor by Smaller Authorities' Audit Appointments Ltd (SAAA) to all local government smaller authorities subject to the limited assurance regime. This appointment covers thirty six contract areas for 5 years from 2017 - 2018, and includes all parish councils in Kent. Under the limited assurance regime, PKF Littlejohn LLP undertakes a limited range of specified procedures to give a report that provides limited, rather than reasonable, assurance about the accounting statements. The SAAA regime replaced the Audit Commission audit, following its closure by government in 2015.

For further details of the annual accounts and returns please contact the Clerk. Annual Returns will remain on the website for 5 years.

For details of the Parish Council's budget for the current financial year please contact the Clerk.

For details of about eligibility for Parish Council grants to support local voluntary organisations, including start ups, and events. please contact the Clerk. Eligible projects , must be strictly for local benefit. In previous years the Parish Council has made grants to the Wye Arts Film CLub for blackout curtains and projector), Wye Cricket Club (nets for youth coaching), 2nd Wye Scouts (camping equipment), Youth Group (indoor games equipment), and Our Place Wye (new website and staff costs).

Potential applicants please note:

Wye with Hinxhill Parish Council gives financial support to local organisations that provide activities and facilities that support local wellbeing, however its ability to do this is limited by both its budget and the law.

Section 137 (1) of the Local Government Act 1972 (LGA72) is a statutory power. This only gives the Parish Council the power 'to incur expenditure for purposes not otherwise authorised.' within a strict limit, calculated on the number of electors in the parish. The Parish Council may only use this power when there is no other specific power available; it is therefore a 'power of last resort'. Furthermore, the Parish Council may only use the power to benefit some or all parish inhabitants, not an individual. Nor can S.137 be applied retrospectively.

The Local Government and Housing Act 1989 amended LGA72 S137 to stipulate that the amount of expenditure and the public benefit must be 'proportionate'.

S137 payments are index-linked under LGA72 Schedule 12B and rise annually. The national figure for the 2020 - 2021 financial year was £8.32 per elector.

The annual S137 budget for the parish is capped and calculated by multiplying the 'appropriate sum' by the total number on the electoral role on 1st April each year. The government sets the appropriate sum by the percentage increase in the retail index between September to September in the previous fiancial year. Therefore the limit for the 2021 -2022 financial year increased by 9p to £8.41. In 2022-2023 it increased by 41p to £8.82. In 2023-2024 the appropriate sum will increase by £1.11 to £9.93 per elector.

The Parish Council's financial records must show a separate account for S137 spending. Source: NALC Briefing LO4-14 December 2014

Example:

The Parish Council makes an annual donation of £90 to the Royal British Legion's Poppy Appeal for a wreath to lay at the Remembrance Day service in Wye on behalf of all residents. This is an example of 'proportionate expenditure' under S137.