PUBLICATIONS

All Councils must comply with the transparency code in order to be exempt from a Limited Assurance Review.

The Chairman of the parish meeting must ensure that:

1. The certificate of exemption is completed and includes:

a. A statement of annual gross income;

b. A statement of annual gross expenditure;

c. The signature of the Chairman and if applicable the Responsible Financial Officer (RFO);

d. The date(s) on which the certificate of exemption was signed; and

e. The telephone number and email address of the Chairman (or RFO)

2. The completed certificate of exemption is sent to the external auditor;

3. The internal audit report is for the fiscal year is completed, signed and dated by the internal auditor;

4. The annual governance statement is;

a. Completed;

b. Formally approved at a parish meeting, with date and minute reference inserted;

c. Signed by the Chairman and RFO; and

d. Approved before the annual accounting statement;

5. Summary accounting statements are:

a. Completed;

b. Signed and dated by the RFO or Chairman as RFO;

c. Formally approved at a parish meeting with the date and minute reference inserted; and

d. Signed by the Chairman; and

6. Copies of:

a. The completed certificate of exemption;

b. The completed, signed and dated annual internal audit report;

c. The completed, approved, dated and signed annual governance statement; and

d. The completed, approved, dated and signed summary accounting statements are published on a public website and placed on display in a conspicuous place before 2nd July; and

7. Copies of:

a. Analysis of variances;

b. Bank reconciliations;

c. Notice of the period for the exercise of public rights is published on a public website.