Semer
Parish Council
Parish Council
Parish Council
Accounts for 2025-2026
In producing its accounts, the parish council has a duty to publish information to comply with the Transparency Code for Smaller Authorities 2014 and the Accounts and Audit Regulations 2015 and is expected to publish a number of documents on a public website.
As the year progresses, a number of documents will be uploaded to the website providing a progress report of the financial transactions of the parish council. These will be subject to debate and approval by the parish council at scheduled meetings called throughout the year.
At its meeting in May 2026, once the year has been finalised, the Parish Council will be expecting to declare itself eligible as an exempt authority and signed the Certificate of Exemption thereby exempting it from having a limited assurance review review of its accounts as conducted by an (appointed) external auditor. There is no change to the requirement for all smaller authorities to complete and approve the the Annual Governance and Accountability Return (AGAR), and to provide for public rights and the Parish Council as an exempt authority must meet a number of specified criteria to enable it to only submit a copy of its exemption certificate to the appointed external auditor.
In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Transparency Code for Smaller Authorities there will be a requirement to publish a number of documents on a public website - all of which will be available to download direct from this website from the folders that will be populated and so published.
In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2026 will also be available to view within a defined period. The period will be set by the Responsible Financial Officer for Semer for inspection for the year ending 31 March 2026 at the end of March 2026 and advertised via this website.
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.
