The External Auditors PKF Littlejohn LLP requirements are in line with the Audit Commission and comply with the Accounts and Audit (England) Regulations 2016 (Regulations 12-16)
Exercise of Electors’ Rights – Timetable (New COVID Legislation and Guidance has extended deadlines by one month)
The Audit Notice will be displayed in Parish Notice Board from 9th April to 22nd April
The Council will make records available to general public 3rd June to 12th July
Certificate of Exemption will be sent to PKF Littlejohn LLP by 11th June.
Legally the Approval of Accounts must take place no later than 11th June and Publication of Audited Accounts no later than 30th September
Conclusion of Audit
Annual Audit and Annual Return
The Annual Audit in accordance with Accounts and Audit (England) Regulations 2016 (Regulations 12-16) when concluded and the audit opinion having been given by PKF Littlejohn LLP any matters arising discussed, the Council then is in a position to approve and accept the Annual Return. The notice publicising the Conclusion of the Audit will be displayed for fourteen days, usually the last two weeks in July
Audit Commission Act 1998 Accounts and Audit (England) Regulations 2016
The Simonburn Parish Council Accounts are available for inspection by local electors in accordance with Section 14 of the Audit Commission Act 1998.
Common Inspection. During this period electors can ask questions of the auditor or make an objection. Any question or objection must be raised within the 30 day inspection period.
The Responsible Financial Officer will be able to exercise some discretion in setting the 30 day period. However, whatever period the officer sets it must include a common inspection period – during which the accounts of all smaller authorities must be simultaneously available for public inspection – of the first 10 working days (consecutive days excluding Saturdays, Sundays and bank holidays) of the July following the financial year to which the accounts relate. These changes are set out in the new Accounts and Audit Regulations