Financial information

ANNUAL GOVERNANCE AND ACCOUNTABILITY RETURN

Following the end of each financial year (March 31st), the Council has to make a return confirming its accounts and its compliance with governance procedures. During April it is prepared by the Clerk, checked by the Internal Auditor and then approved in stages by the Council at its meetings in April and May. Prior to 2017-18 the return was then sent to External Auditors for their approval but following a change in rules Councils such as ours, whose gross income or gross expenditure is £25000 or less, are now exempt from an external audit. Instead an exemption certificate is sent to them and the Return is published on this website, where it remains for future reference for 6 years. We have also published details of the figures included within the Return in order to provide further clarity. 

2018-19

This is the Councils Annual Governance and Accountability Return : AGAR - KMLDPC - 2018-19.pdf

To view information under the different headings in greater detail click on these links: 

KMLDPC - RECEIPTS - 2018-19.pdf

KMLDPC - PAYMENTS - 2018-19.pdf

KMLDPC 2018-19 BANK RECONCILIATION.pdf

Variances between this year and previous year-Section 2 Agar.pdf

KMLDPC - Audit 18-19 Explanation of variances of Section 2.pdf

KMLDPC - CASHBOOK - 2018-19.pdf


A copy of the Asset Register as at 31.03.2019 (approved at our meeting in April 2019), which attaches a value (usually a nominal figure, initial cost or a replacement value) to each of the assets belonging to the Parish Council for accounting purposes, is available for inspection here: KMLDPC - ASSET REGISTER 2018-19.pdf

The following document is the current Guidance on Audit procedures from JPAG Governance and Accountability March 2019.pdf which sets out procedures that the Council should follow.

******************************************************************************************************************************************************

ANNUAL RETURNS FROM PREVIOUS YEARS 

2017-18

The audited return can be viewed here:    AGAR 2017-18..pdf

No adverse comments were made by the auditor.

2016-17

The audited return can be viewed here:     Audit 2016-17.pdf

No adverse comments were made by the external auditors.

2015-16

The audited return can be viewed here: KMLDPC Audit 2015-16.pdf

As part of the requirements set out in the Transparency Code for Smaller Authorities we are asked to provide an explanation for any comments made by the external auditor. The internal auditor should have ticked the 'not applicable' box under K of the Annual Internal Audit report but omitted to do so. This matter will be checked in future before the document is submitted to the external auditor.

Copies of earlier annual returns are available by contacting the Clerk. These were produced in paper form only and pre-dated this website.

************************************************************************************************************************

BUDGET AND PRECEPT FOR 2019-20

Each year the Parish Council calculates how much money it needs to raise from the Precept to balance its finances, taking into account the projected expenditure offset by anticipated income raised elsewhere (usually rents from property which it owns and lets) and allowing for any use of reserves. This Precept request is sent to Harrogate Borough Council who then incorporate the figure into the Council Tax demand which goes to every property in the Parish. The calculation is normally made in December for the following financial year. 

These are the budget and precept calculations approved in December 2018: Budget & Precept Calculations 2019-20 - approved.pdf

****************************************************************************************************************************************************








Community Web Kit provided free by BT