Finances 2021 - 2022

Conclusion of audit for the year ending 31 March 2022

The limited assurance review for Thurston has now been completed by the External Auditors: PKF Littlejohn LLP (2nd September 2022).

The Accounts and Audit Regulations 2015 (SI 2015/234), set out what the Parish Council must do at the conclusion of the review. In summary, we are required to:

  • Prepare a “Notice of conclusion of audit” which details the rights of inspection, in line with the statutory requirements. We attach a pro forma notice you may use for this purpose.
  • Publish the “Notice” along with the certified AGAR (Sections 1, 2 & 3) before 30 September, which must include publication on the smaller authority’s website. This deadline has been extended from 30 September 2020 for 2019/20 only as a result of the restrictions imposed by the government to prevent the spread of Covid-19. (Please note that when the statute and regulations were amended in 2014 and 2015, they did not include a requirement for the length of time for which the “Notice” must be published. There is no requirement for the “Notice” to be publicly accessible for 5 years, as there is for the AGAR and the external auditor report and certificate. The previous statute required 14 days; but it is now up to the authority to make this decision).
  • Keep copies of the AGAR available for purchase by any person on payment of a reasonable sum.
  • Ensure that Sections 1, 2 and 3 of the published AGAR remain available for public access for a period of not less than 5 years from the date of publication.

Copies of all of the documents stated above can be seen below.

Accounts for the year ending 31 March 2022

In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Local Government Transparency Code 2015, there is a requirement for the parish council to publish a number of documents on a public website - all of which are available to download direct from this website. Please note that in order to comply with the Accounts and Audit Regulations, it is stipulated that the Parish Council must provide a scanned version of the Annual Governance and Accountability Return (AGAR).  Unfortunately, this is inaccessible to screen readers, so this Council has chosen to publish the full, signed, AGAR in a slightly more accessible format.

In accordance with the accounting records for the financial year ending 31 March 2022, (which includes all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records) were made available for inspection by any person interested, during a period of 30 working days set by the smaller authority which must include the first 10 working days of July 2022. 

For details of the dates set for Thurston please use this link to download the details which also include an article on: Local Authority Accounts: A Summary of Your Rights. 

For a copy of the detailed guide produced by the National Audit Office 'Local authority accounts: a guide to your rights' please click here to download the guide. 

Conclusion of Audit for the year ending 31 March 2022 External Auditor's Report and Certificate for year ending 31 March 2022 (Section 3 of the AGAR)
Audited Accounts for year ending 31 March 2022 (Sections 1 and 2 of the AGAR) Unaudited Accounts for the year ending 31 March 2022
Approved Statement of Accounts for the year ending 31 March 2022 Year-end Bank Reconciliation ending 31 March 2022
Explanation of High Reserves held at 31 March 2022 Explanation of Significant Variances for year ending 31 March 2022
Draft Summary of Accounts for year ending 31 March 2022 Budget versus Actual Income and Expenditure review - Quarter 4
Asset Register for year ending 31 March 2022 Internal Control Policy for 2021 -2022
Donatiions for the year ending 31 March 2022  Risk Assessment and Management (Financial) for 2021-2022
Risk Management Strategy 2021 - 2022 Internal Control Audit Review - Quarter 4
Internal Control Audit Review - Quarter 3 Budget versus Actual Income and expenditure review - Quarter 2
Internal Control Audit Review - Quarter 2  Budget versus Actual income and expenditure review - Quarter 1
Internal Control Audit Review - Quarter 1 Finalised Budget for 2021 - 2022