Audit 2020-2021 Completed
The Parish Council's external auditor PKF Littlejohn LLP has concluded the 2020/21 financial year audit. In summary, the auditor's final report states:
'On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), in our opinion the information in Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concern that relevant legislation and regulatory requirements have not been met.'
'Other matters not affecting our opinion which we draw to the attention of the authority: None.'
PKF Littlejohn LLP is one of the UK's largest accountancy brands. All the audit documents are available to download.
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)
External Auditor Report and Certificate 2020-2021
Notice of Conclusion of Audit 2020-2021
Notice of Public Rights
and publication of unaudited annual governance and accountability return (AGAR)
commencing on (c) Monday 21st June 2021 and ending on Friday 20th July.
Wye with Hinxhill Parish Council, Accounts for the year ended 31st March 2020
Local Audit and Accountability Act 2014 Sections 25, 26 and 27 The Accounts and Audit Regulations 2015 (SI 2015/234) The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 (SI 2020/404)
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. The unaudited AGAR has been published with this notice. As it has yet to be reviewed by the appointed auditor, it is subject to change as a result of that review. 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. For the year ended 31 March 2021, these documents will be available on reasonable notice by application to:
K. Stephens, Clerk
2B, Briar Close, Bramble Lane, Wye TN25 5HB
01233 812459 email@example.com
Wye with Hinxhill Parish Council
Annual Governance and Accountability Return (AGAR) for the Internal Audit, Financial Year 2019 - 2020 Part 3
(Minute reference 114.21 b. Approved 15th June 2021)
This authority's internal auditor, acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with relevant procedures and controls to be in operation during the financial year ended 31st March 2021.
The internal audit for 2020/21 has been carried out in accordance with this authority's needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.
Annual infrastructure funding statement 2020-2021
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:
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
Annual Internal Audit Report 2019-2020
Audit 2019-2020: Internal Audit Report for the financial year 2019-2020 and Annual Governance and Accountability Return (AGAR)
Notice of conclusion of AGAR 2019-2020
External Auditor Report and Certificate 2019-2020
Notice of Conclusion of Audit 2019-2020
Audit 2019-2020: Notice of public rights and publication of the unaudited Annual Governance and Accountability Return (AGAR). The thirty working day inspection period starts Thursday 30th July 2020, and ends Thursday 10th September 2020.
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
London E14 4HD
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.
Annual Accounts and Annual Returns
For further details of the annual accounts and returns please contact the Clerk. Annual Returns will remain on the website for 5 years.
Audited accounts and reports 2015-2016 to 2018-2019
Notice from External Auditor of conclusion of audit 2018/2019
Notice of conclusion of audit
Audit papers for 2018-2019
Confirmation of dates, for the provision of exercise of public rights 2018/2019.
Local Authority Accounts - a summary of your rights
Notice of conclusion of audit
Audit 2017-2018 Sections 1 - 3
Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return 2017/18
Local Authority Accounts - a summary of your rights
Audit 2016-2017 Annual Governance Sections 1-3
Audit 2016-2017 Annual Governance Notice of Conclusion of Audit
2015-2016 Notice of Conclusion of Audit
2015-2016 Annual Return
Financial reference documents
Wye with Hinxhill Parish Council Financial Regulations, adopted 2021-0803.
Statement of Internal Control 2020-2021
Statement of Internal Control 2018-2019
Background to Parish Council finances
Budget and Precept
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 and events for local benefit, please contact the Clerk.
Potential applicants please note:
Wye with Hinxhill Parish Council Section gives financial support to several local organisations, 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 is £8.32 per elector. The annual S137 budget for the parish is capped and calculated by multiplying £8.32 by the total number on the electoral role on 1st April each year. The limit for 2021 -2022 financial year will increase by 9p to £8.41.
The Parish Council's financial records must show a separate account for S137 spending. Source: NALC Briefing LO4-14 December 2014
The Parish Council makes an annual donation of £75 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.