Longsdon Parish Council - Notification of Public Rights Period 2023

Local council name
LONGSDON PARISH COUNCIL
 

Notice of appointment of date for the exercise of public rights

Accounts for the year ended 31st MARCH 2024

The Local Audit and Accountability Act 2014 Sections 26 and 27

The Accounts and Audit Regulations 2015 (SI 2015/234)

NOTICE NOTES
1. Date of announcement Friday 28th June 2024 (a)
2. Each year the smaller authority prepares an Annual Governance and Accountability Return (AGAR). The AGAR has been published with this notice. It will not be reviewed by the appointed auditor, since the smaller authority has certified itself as exempt from the appointed auditor’s 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 2024, these documents will be available on reasonable notice by application to:
(a) Insert date of placing this notice on
your website which must be not less than
1 day before the date in (c) below.
(b) Mr. John Bourne
  5, Meadow Road, Brown Edge,
  Stoke-on-Trent
  ST6 8SQ
  This email address is being protected from spambots. You need JavaScript enabled to view it.
(b) Insert name. position and address/telephone number/ email address, as appropriate, of the Clerk or other person to which any person may apply to inspect the accounts
commencing on (c) Monday 1st July 2024
(c) Insert date, which must be at least 1 day after the date of announcement in (a) above and extends for a single period of 30 working days (inclusive) ending on the date appointed in (d) below
and ending on (d) Friday 9th August 2024
  [the 30th working day after (c) above]
(d) The inspection period between (c) and (d) must also include the first 10 working days of July.
3. Local government electors and their representatives also have:
  • The opportunity to question the appointed auditor about the accounting records; and
  • The right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority.
The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above dates only.
4. The smaller authority’s 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 appointed auditor is:
  • Mazars LLP
  • Salvus House,
  • Aykley Heads,
  • Durham,
  • DH1 5TS
(e) Insert name and position of person placing the notice – this person must be the responsible financial officer for the smaller authority
5. This announcement is made by (e) Mr, John Bourne

LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS

Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.

The basic position

By law, any interested person has the right to inspect the accounting records of smaller authorities. If you are a local government elector or registered to vote in the local councils’ elections, then you are able to ask questions about the accounts and object to them.

The right to inspect the accounting records

When your council has finalised its accounts for the previous financial year, they must advertise that they are available for people to inspect. You must then provide the council with reasonable notice of your intentions. Following this, by arrangement you will then have 30 working days to inspect and make copies of the accounting records and supporting documents. You may be required to pay a copying charge.

The right to ask the auditor questions about the accounting records

If you have any questions regarding the accounting records, you should first ask your smaller authority. This must be done during the 30-day period for the exercise of public rights. You may also ask the appointed auditor questions about an item in the accounting records. However, the auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion, it is advised that you put your questions in writing.

The right to make objections

Should you view something as unlawful or believe there are matters of wider concern in the accounts, you may wish to object. If you are a local government elector, you have the right to ask the external auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported as a matter of public interest. This must be done by telling the appointed auditor which specific item in the accounts you object to and why you believe it to be unlawful or think a public interest report should be made about it. You must provide clear evidence to support your objection, and this should be done in writing and then copied to the council.

You should not use the ‘right to object’ to make a personal complaint or claim against your smaller authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.

A final word

Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In deciding whether to take your objection forward, the auditor must consider the cost that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action yourself.

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Section 1 – Annual Governance Statement 2023/24

We acknowledge as the members of:

LONGSDON PARISH COUNCIL

our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2024, that:

  Agreed  
  Yes  No Yes’ means that this authority:
1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements. ✓    prepared its accounting statements in accordance with the Accounts and Audit Regulations. 
2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness. ✓    made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.
3. We took all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances. ✓    has only done what it has the legal power to do and has complied with Proper Practices in doing so.
4. We provided proper opportunity during the year for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations. ✓    during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts.
5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required. ✓    considered and documented the financial and other risks it faces and dealt with them properly.
6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems. ✓    arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.
7. We took appropriate action on all matters raised in reports from internal and external audit. ✓    responded to matters brought to its attention by internal and external audit.
8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements. ✓    disclosed everything it should have about its business activity during the year including events taking place after the yearend if relevant.
9. (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit. Yes  No N/A has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts.
     ✓

*For any statement to which the response is ‘no’, an explanation must be published

This Annual Governance Statement was approved at a meeting of the authority on:
11/07/2024
 
and recorded as minute reference:
49/24 (b)
 
Signed by the Chairman and Clerk of the meeting where approval was given:
Chairman        Chair's Digital Signature
Clerk               Clerk's Digital Signature
Other information required by the Transparency Code (not part of the Annual Governance Statement)
The authority website/webpage is up to date and the information required by the Transparency Code has been published. Yes  No
✓  

 

www.longsdonpc.org.uk

 

Annual Governance and Accountability Return 2023/24 Part 2
Local Councils, Internal Drainage Boards and other Smaller Authorities		 Page 5 of 6
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Certificate of Exemption – AGAR 2023/24 Form 2

To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2024, and that wish to certify themselves as exempt from a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015

There is no requirement to have a limited assurance review or to submit an Annual Governance and Accountability Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the authority after 31 March 2024 and a completed Certificate of Exemption is submitted no later than 30 June 2024 notifying the external auditor.

LONGSDON PARISH COUNCIL

certifies that during the financial year 2023/24, the higher of the authority’s total gross income for the year or total gross annual expenditure, for the year did not exceed £25,000

Total annual gross income for the authority 2023/24:  £5,643
Total annual gross expenditure for the authority 2023/24:  £5,989

 

There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limited assurance review will still be required. If an authority is unable to confirm the statements below then it cannot certify itself as exempt and it must submit the completed Annual Governance and Accountability Return Part 3 to the external auditor to undertake a limited assurance review for which a fee of £200 +VAT will be payable.

By signing this Certificate of Exemption you are confirming that:

  • The authority was in existence on 1st April 2018
  • In relation to the preceding financial year (2022/23), the external auditor has not:
    • issued a public interest report in respect of the authority or any entity connected with it
    • made a statutory recommendation to the authority, relating to the authority or any entity connected with it
    • issued an advisory notice under paragraph 1(1) of Schedule 8 to the Local Audit and Accountability Act 2014 (“the Act”), and has not withdrawn the notice
    • commenced judicial review proceedings under section 31(1) of the Act
    • made an application under section 28(1) of the Act for a declaration that an item of account is unlawful, and the application has not been withdrawn nor has the court refused to make the declaration
  • The court has not declared an item of account unlawful after a person made an appeal under section 28(3) of the Act.

If the above statements apply and the authority neither received gross income, nor incurred gross expenditure, exceeding £25,000, then the Certificate of Exemption can be signed and a copy submitted to the external auditor either by email or by post (not both).

The Annual Internal Audit Report, Annual Governance Statement, Accounting Statements, an analysis of variances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts and Audit Regulations 2015 including the period for the exercise of public rights still need to be fully completed and, along with a copy of this certificate, published on the authority website/webpage* before 1 July 2024.
Signing this certificate confirms the authority will comply with the publication requirements.

Signed by the Responsible Financial Officer  Date
Clerk's Digital Signature 16/05/2024 
Signed by Chairman  Date
Chair's Digital Signature 16/05/2024 
I confirm that this Certificate of
Exemption was approved by this
authority on this date:		 16/05/2024 
as recorded in minute reference:  
36/24 (c)
Generic email address of Authority
This email address is being protected from spambots. You need JavaScript enabled to view it.
*Published web address
www.longsdonpc.org.uk
Telephone number
01782 502940
 
 

ONLY this Certificate of Exemption should be returned EITHER by email OR by post (not both) as soon as possible after certification to your external auditor, but no later than 30 June 2024. Reminder letters incur a charge of £40 +VAT

Annual Governance and Accountability Return 2023/24 Form 2 Page 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
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Section 2 – Accounting Statements 2023/24 for

LONGSDON PARISH COUNCIL

  Year ending Notes and guidance
  31 March
2023
£		 31 March
2024
£		 Please round all figures to nearest £1. Do not leave any boxes blank and report £0 or Nil balances. All figures must agree to underlying financial records.
 1. Balances brought
forward		 7,843 9,012 Total balances and reserves at the beginning of the year as recorded in the financial records. Value must agree to Box 7 of previous year
 2. (+) Precept or Rates and Levies 5,000 5,000 Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.
3. (+) Total other receipts 443 643 Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.
4. (-) Staff costs 1,590 1,590 Total expenditure or payments made to and on behalf
of all employees. Include gross salaries and wages,
employers NI contributions, employers pension
contributions, gratuities and severance payments.
5. (-) Loan interest/capital repayments 0 0 Total expenditure or payments of capital and interest
made during the year on the authority’s borrowings (if any).
6. (-) All other payments 2,683 4,399 Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).
 7. (=) Balances carried forward 9,012 8,666 Total balances and reserves at the end of the year. Must equal (1+2+3) - (4+5+6).
         
 8. Total value of cash and short term investments 9,012 8,666 The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March –
To agree with bank reconciliation.
 9. Total fixed assets plus long term investments
and assets		 18,064 19,390 The value of all the property the authority owns – it is made up of all its fixed assets and long term investments as at 31 March.
10. Total borrowings 0 0 The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).
For Local Councils Only Yes  No N/A  
11a. Disclosure note re Trust funds (including charitable)       The Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.
11b. Disclosure note re Trust funds (including charitable)     ü The figures in the accounting statements above do not include any Trust transactions.
I certify that for the year ended 31 March 2024 the Accounting Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and payments or income and expenditure basis following the guidance in Governance and Accountability for Smaller Authorities – a Practitioners’ Guide to Proper Practices and present fairly the financial position of this authority. Signed by Responsible Financial Officer before being presented to the authority for approval
  Clerk's Digital Signature 
Date 11/07/2024
 
I confirm that these Accounting Statements were approved by this authority on this date:
11/07/2024
as recorded in minute reference:
49/24 (b)
Signed by Chairman of the meeting where the Accounting Statements were approved
Chair's Digital Signature

 

 

Annual Governance and Accountability Return 2023/24 Part 2
Local Councils, Internal Drainage Boards and other Smaller Authorities		 Page 6 of 6
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LONGSDON PARISH COUNCIL

Income and Expenditure for the year ending 31st. March 2024.

 

Starting Year Item Description  Ending Year
2022/2023   INCOME  2023/2024
  £       £  
  5,000.00   Precept.    5,000.00  
  400.00   Staffordshire Moorlands DC Lengthsman Scheme.   400.00  
      District Councillor Grant.   150.00  
  42.81   V.A.T. Refund.    93.40  
  5,442.81       5,643.40  
             
      EXPENDITURE.      
             
    2,260.58   General Admin.    2,303.67  
   1,050.00   Agency Services.    1,170.00  
  70.00   Audit Fees.    35.00  
   240.00   S. 137 Payments. ( Flower tub planting )    145.00  
  175.00   Room Hire.   150.00  
  337.50   New Oak Rails & Plaque for Sutherland Road Seat   -  
  -    Materials for Poppies.   32.10  
  47.50   New Defibrillator Pads & Battery   340.83  
  -   Memorial Seat & Fixing.   1,461.20  
  93.40   V. A. T.   351.23  
  4,273.98       5,989.03  
             
             
2022/2023   GENERAL FUND.  2023/2024
  £        £  
  7,843.04   Current Account as at 1st. April 2023.   9,011.87  
  5,442.81   Total Income.   5,643.40  
  4,273.98   Less Total Expenditure.   5,989.03  
    £9,011.87   Balance as at 31st. March 2024  £8.666.24  
             
  Supported by:-          
             
  Current Account.  Balance as at 31st. March 2024.   £8,666.24  
             
  Notes.          
             
  Payments made under Section 137.        
             
      Planting of Village Flower Tubs 145.00  
      Memorial Seat & Fixing. 1,461.20  
             
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  1. Finance Statements 2020
  2. Internal Audit Report 2022/23
  3. Annual Governance Statement 2022/23
  4. Certificate of Exemption 2022-23

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