As per the DCLG’s Transparency Code for Smaller Councils, the Parish Council is required to publish a number of documents annually.
The Financial Year for Parish Councils runs from 1st April to 31st March. The Council’s governance procedures and accounts are subject to audit, both by an Internal Auditor of the Council’s own choosing and an External Auditor appointed by the Government. Small councils with income and expenditure less than £25,000 can certify themselves exempt from the external audit if they meet certain conditions.
The Parish Council has Financial Regulations which govern how it operates, which are reviewed periodically to ensure they continue to meet the Councils needs and comply with all relevant legislation. The current version can be found here: Financial Regulations 2024