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Finance & Transparency

Financial Accounts

Cash Books - receipts & payments

Cash Books show all financial transactions (receipts & payments) and should balance against the Bank Reconciliations each quarter

Bank Reconciliations

Bank Reconciliations show whether the council's bank account statements match the accounting cashbook at the end of the financial year.

Budgeting & Precept

Budgeting & Precept

Annual Governance & Accountability Return

The Annual Governance & Accountability Return (AGAR) is the document that is submitted by local councils presenting a summary of their audit and financial information.

Annual Internal Audits

The Annual Internal Audit is a signed checklist showing whether certain aspects of the council running has been internally reviewed, and whether the council conforms.

Notice of Public Rights

This is a document explaining the rights the public have in being able to inspect the council's annual accounts.

External Audit Reports

This is a certificate signed by an external auditor after a review of the AGAR.

Conclusion of Audit

This is a document confirming that the accounts for the last accounting year have been published.

Accounting Statements

Accounting statements show the cash balance, precept, staff costs and other income and expenditure for the last accounting year.


This shows whether income or expenditure has gone up or down between two accounting years.

Annual Governance Statements

The Annual Governance Statement is a document signed by the council confirming whether it conforms to certain financial, accounting and auditing measures.

Certificate of Exemption from External Audit

Certificates of Exemption are created if a local council is below the £25,000 threshold for expenditure or income. This forms part of the AGAR.

General Policies and Publications

Councillor Code of Conduct

This is a document explaining the role and expected conduct of Councillors.

Asset Register

Details of the council's owned assets.

Data Policies

Accessibility Statement

A web accessibility statement is an information page on your website that clearly states the level of web accessibility to which the website aims to conform.

Privacy Policy

A privacy policy is a statement or legal document that discloses some or all of the ways a party gathers, uses, discloses, and manages a customer or client's data.

Document Retention

Policy detailing the council's responsibilities for retaining certain documents, and how long they should be retained.

Statutory Documents

Standing Orders

Written rules for the local council, confirming the procedures and procedural matters for meetings.

Financial Regulations

These financial regulations govern the conduct of financial management by the council and may only be amended or varied by resolution of the council. Financial regulations are one of the council’s three governing policy documents providing procedural guidance for members and officers. Financial regulations must be observed in conjunction with the council’s standing orders and any individual financial regulations relating to contracts.

Risk Assessments

These documents outline risk assessments carried out by the local council.

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