Further Information

Accounts and Audit Information

Councils’ Accounts: A Summary of Public Rights

What councils need to do to advertise the audit

The Local Audit and Accountability Act 2014 as summarised in the Accounts and Audit (England) Regulations 2015 (Statutory Instrument No. 234), and subsequent amendments and the Code of Audit Practice require that:

  • The accounts to be audited (the Annual Return) and other documents such as books, deeds, contracts, bills, vouchers and receipts relating to them must be made available for inspection by any person interested on reasonable notice, during a period of 30 working days selected by the Parish Council.
  • The notice advertising the inspection period must be published with the accounts and must state:
  • The period of 30 working days during which the Annual Return, and other documents referred to in paragraph 1 above will be available for public inspection;
  • Details of the manner in which notice should be given of an intention to inspect the accounts and other documents;
  • The name and address of the auditor; and
  • The provisions contained in section 26 (inspection of documents and questions at audit) and section 27 (right to make objections at audit) of the Act’.

Please see the link below for the Accounts and Audit Regulations that apply at the date of drafting this guidance. 



  • Ensure the buildings and land under the care of the Parish Council are maintained and protected – these include the Village Hall, the play areas, the car park around the main shop area and the car park, nature field (Chapel Meadow) at the end of Bramble Way.
  • Communicate with residents about local issues via the notice boards and the PCA newsletter.
  • Understand the needs of residents, and to seek to address these needs within the resources and powers available.
  • Make representations to Councils, Police and other public bodies on residents’ concerns and ideas.
  • Liaise with WLBC and LCC and adjoining parish councils to request good service on street cleaning, footpath and road maintenance.
  • Comment on local planning applications to WLBC when appropriate to do so.
  • Give value for money for the services and facilities provided by the Council to the village community.
  • Seek external funding wherever possible to extend the scope of its activities in the interest of the community and/or community assets.


  • Monitor the appearance and cleanliness of the village and take action to maintain standards.
  • Preserve open spaces for the enjoyment of all and seek to ensure that there are adequate leisure and recreational opportunities that meet local requirements, as funds allow.
  • Encourage the preservation, promotion and conservation of natural environment.
  • Promote the saving of energy and to use resources in a manner which aims to achieve the best economic value.
  • Encourage the availability of activities beneficial to the community, especially in those areas which promote inclusivity and cohesion.

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