Transparency Code 2024
The Government, in The Local Audit and Accountability Act 2014 set out a new audit framework for local public authorities. Section 9 of the Local Audit (Smaller Authorities) Regulations 2015 states there is no requirement to have a limited assurance review or to submit an Annual Return to an external auditor, provided the authority has certified itself as exempt at a meeting of the authority held after 31st March 2024 and that a completed Certificate Of Exemption is submitted notifying the external auditor.
When Buckland Parish Council met on 13th May 2024, Council certified itself exempt and completed a Certificate of Exemption for the 2023/24 financial year. A scanned copy of the signed certificate that has since been submitted to the external auditor.
Regulation 15(2) of the Accounts and Audit Regulations 2015 require smaller authorities to publish a set list of documents in order to comply with the “Transparency Code for smaller authorities”; the intention being to ensure local electors and rate payers are able to easily access relevant information about the authorities’ accounts and governance. The relevant documents for Buckland Parish Council are available to download via the links set out below.
Information relating to the 2024 Annual Return
2024 Annual Return – Annual Governance Statement
2024 Annual Return – Financials
2024 Annual Return – Internal Audit Report
completed by Peter Barclay
2024 – Internal Auditor Report
completed by Peter Barclay
Bank Reconciliation, year on year variance analysis and summary of payments
A copy of the bank reconciliation and an explanation of any significant variances between the current and previous year (matching those provided to the internal auditor) are attached and, in accordance with the requirements set out in the Transparency regulations a list of items of ex-Vat expenditure with a value exceeding £100 is made available to download.
Timely settlement of invoices
The Public Contracts Regulations 2015 statutory guidance requires all local authorities, including Parish Councils, to publish performance data on their website pages to show the proportion of valid and undisputed invoices paid within 30 days and to disclose the amount of interest due (whether paid or not) on invoices settled late. Buckland Parish Council noted, in the minutes of the meeting held on 13th May 2024 that 100% of valid and undisputed invoices had been paid within 30 days during the 2023/24 financial year and that no interest had been charged or paid on invoices.
Community Infrastructure Levy (CIL)
The Community Infrastructure regulations require any parish council in receipt of CIL monies to report on any income received and expenditure incurred during each financial year. The report highlights that as neither receipts nor payments were recorded during the 2023/24 financial year the opening and closing balance was nil.
Exercise of Public Rights
When Council met on 13th May 2024, it set the period for the exercise of public rights for the accounts for the year ending 31st March 2024 to commence on Monday 3rd June 2024 and to end on Friday 12th July 2024 and approved the attached announcement. For more information please download the summary of electors rights with respect to Council accounts.
Councillor responsibilities and members interest
The Annual Meeting of Council was held on 13th May 2024 and the attached extract from the draft minutes, sets out the list of Councillor Responsibilities. A full copy of the draft minutes is available to download from the Parish Council Meetings page of this website. The minutes (and extract pf those minutes) will remain draft until Council meets on 8th July 2024. A register of Members Interests is maintained by Mole Valley District Council (“MVDC”) and individual registers can be downloaded.
Details of Public Land and building assets
Buckland Parish Council arranges for the open area of grass on Buckland Village Green to be cut and supports the local volunteer effort to maintain the village pond as an area of recreation for the benefit of all persons living in the locality. Buckland Village Green and Pond is included in Surrey County Council’s listing of registered village greens as VG5. The surface area of the registered village green, situated either side of Rectory Lane, Buckland is approximately 0.534 acres. Whilst the Parish Council does not hold legal title to any land or buildings the registered village green has always been accorded a token value of £1 in its register of fixed assets.
Transparency Reporting for larger local authorities
The Transparency Code sets out information local authorities in England with income or expenditure exceeding £200,000 are required to publish on either a quarterly or annual basis. It is recommended best practice for Local authorities who are not required to comply with the reporting requirements of the Transparency Code for smaller authorities to observe the Transparency Code.
As Buckland Parish Council was required to comply with the reporting requirements of the Transparency Code for smaller authorities for the 2023/24 financial year, the attached information for the 2023/24 financial year is being published to provide year to year consistency.
Prior Year Information
To view financial information for previous financial years, for each of which the period commences 1st April and ends 31st March select from the links below: