2018-2019

2018-2019

At its meeting of 15 May 2019, Lindsey Parish Council declared itself eligible to consider itself as an exempt authority and signed the Certificate of Exemption thereby exempting it from a limited assurance review.

As in the previous year,  the Parish Council, as a smaller authority is eligible to exempt itself from having a limited assurance 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 an Annual Return, now known as 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 is a requirement to publish a number of documents on a public website - all of which are available to download direct from this website:

Certificate of Exemption, page 3 of the AGAR Report	Annual Internal Audit Report 2017/18, page 4 of the AGAR Report
Section 1 – Annual Governance Statement 2018/19, page 5 of the AGAR Report	Section 2 – Accounting Statements 2018/19, page 6 of the AGAR Report
Analysis of variances for year 2018-2019	Bank reconciliation for year ending 31 March 2019
Annual Internal Report for 2018 - 2019	Notice of the period for the exercise of public rights and other information required by Regulation 15 (2), Accounts and Audit Regulations 2015.

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 2019, (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 and included the first 10 working days of July. The period set by the Responsible Financial Officer for Lindsey for inspection for the year ending 31 March 2019 covered the period 17 June to 26 July 2019 inclusive.

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.