Transparency code for smaller authorities 2014.
This transparency code affects parish councils with an annual turnover not exceeding £25,000. July 2015 was the date for publication of the first annual set of data.
It is the Government’s desire to place more power into citizens’ hands to increase democratic accountability and to hold local public bodies to account. Under the new framework smaller authorities, including parish councils with an annual turnover not exceeding £25,000, will be exempt from routine external audit from 2017/18. Turnover is defined as the higher of an authority’s gross income for the year and its gross expenditure for the year. In place of routine audit, these smaller authorities must comply with new transparency requirements as laid out in the Transparency Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.
Parish Councils with a turnover below £250K may use ‘receipts and payments’ bookkeeping, as opposed to ‘income and expenditure’ accounting.
You may send any query about the accounts to the Clerk who is the Responsible Financial Officer.
The appointed external auditor for Cornwall from 2022-23 to 2026-2027 is BDO LLP.
Their contact details are:
BDO LLP
Arcadia House
Maritime Walk
Ocean Village
Southampton SO14 3TL
Email: councilaudits@bdo.co.uk
Tel: 023 8088 1700
Financial Year 2025/26
NB: When each of these documents is ready, it will appear as a link.
NOTICE of Period for the Exercise of Public Rights: Tuesday 16th June Monday 27th July 2026 in accordance with the Accounts and Audit Regulations 2015 and the Local Audit and Accountability Act 2014.
Name and address of the External Auditor:
BDO LLP; Arcadia House; Maritime Walk; Ocean Village; Southampton SO14 3TL
Email: councilaudits@bdo.co.uk
Tel: 023 8088 1700
Annual Governance and Accountability Return (AGAR) 2025-26 unsigned
— Certificate of Exemption, signed
— Annual Internal Audit Report, signed
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Bank-Reconciliation 31.03.2026
— 2025-26 Variances
— Explanation of Variances, Box 3
— Explanation of Variances, Box 6
— Explanation of YE Reserves
2025-26 Payments for the financial year
2025-26 Budget v. Payments — Year End
Parish Council’s Year-end Financial Report 2025-26
2025-26 Community Infrastructure Levy (CIL) Report: 2025-26 YE CIL Report website
2025-26 Aura Wind Turbine Report
25-26 Budget-Precept: PDF and Excel
Financial Year 2024/25
NB: When each of these documents is ready, it will appear as a link.
NOTICE of Period for the Exercise of Public Rights: Tues, 3rd June 2025 — Mon, 14th July 2025, in accordance with the Accounts and Audit Regulations 2015 and the Local Audit and Accountability Act 2014.
Name and address of the External Auditor:
BDO LLP; Arcadia House; Maritime Walk; Ocean Village; Southampton SO14 3TL
Email: councilaudits@bdo.co.uk
Tel: 023 8088 1700
Annual Governance and Accountability Return (AGAR) 2024-25 unsigned
— Certificate of Exemption, signed
— Annual Internal Audit Report, signed
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Bank Reconciliation
— 2024-25 Variances
— Explanation of Variances, Box 3
— Explanation of Variances, Box 6
— Explanation of YE Reserves
24-25 Payments for the financial year
24-25 Budget v. Payments — Year End
Parish Council’s Year-end Financial Report 2024-25
24-25 Community Infrastructure Levy (CIL) Report: PDF and Excel
24-25 Aura Wind Turbine Report
24-25 Budget-Precept: PDF and Excel
Financial Year 2023/24
NOTICE of Period for the Exercise of Public Rights: 18 June 2024 — 29 July 2024, in accordance with the Accounts and Audit Regulations 2015 and the Local Audit and Accountability Act 2014.
Name and address of the External Auditor:
BDO LLP; Arcadia House; Maritime Walk; Ocean Village; Southampton SO14 3TL
Email: councilaudits@bdo.co.uk
Tel: 023 8088 1700
Annual Governance and Accountability Return (AGAR) 2023-24 unsigned
— Certificate of Exemption, signed
— Annual Internal Audit Report, signed
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Bank Reconciliation
— 2023-24 Variances
— Explanation of Variances, Box 6
— Explanation of YE Reserves
Parish Council’s Year-end Financial Report 2023-24
23-24 Community Infrastructure Levy (CIL) Report: PDF and Excel
23-24 Payments for the financial year
23-24 Budget v. Payments — Year End
23-24 Budget-Precept: PDF and Excel
Financial Year 2022/23
NOTICE of Period for the Exercise of Public Rights: 5 June 2023 — 14 July 2023, in accordance with the Accounts and Audit Regulations 2015 and the Local Audit and Accountability Act 2014.
Name and address of the External Auditor:
BDO LLP; Arcadia House; Maritime Walk; Ocean Village; Southampton SO14 3TL
Email: councilaudits@bdo.co.uk
Tel: 023 8088 1700
Annual Governance and Accountability Return (AGAR) 2022-23 unsigned
— Certificate of Exemption, signed
— Annual Internal Audit Report, signed
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Bank Reconciliation
— 2022-23 Variances
— Explanation of Variances, BOX 6
— Explanation of YE Reserves
Parish Council’s Year-end Financial Report 2022-23
22-23 Payments for the financial year
22-23 Budget v. Payments — Year End
22-23 Budget-Precept: PDF and Excel
Financial Year 2021/22
NOTICE of Period for the Exercise of Public Rights: 27 June 2022 — 5 August 2022, in accordance with the Accounts and Audit Regulations 2015 and the Local Audit and Accountability Act 2014.
Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
1 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com
Annual Governance and Accountability Return (AGAR) 2021-22 unsigned
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Annual Internal Audit Report, signed
— Certificate of Exemption, signed
— Bank Reconciliation
— Explanation of Variances
Parish Council’s Year-end Financial Report 2021-22
21-22 Payments for the financial year
21-22 Budget v. Payments — Year End
21-22 Budget and Precept: PDF and Excel
Financial Year 2020/21
Again this year St Ewe Parish Council has opted out of the ‘limited assurance’ external audit. It is allowed to do this because its annual turnover is under £25,000. The Annual Governance and Accountability Return (AGAR or Annual Return) is prepared by the clerk as Responsible Financial Officer, then reviewed and signed by the parish council, and uploaded here in accordance with the Transparency Code and Audit Regulations.
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015, the Local Audit and Accountability Act 2014: 1st July 2021 — 11th August 2021
Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
1 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com
Annual Governance and Accountability Return (AGAR) 2020-21 unsigned
— Section 1, Annual Governance Statement, signed
— Section 2, Annual Accounting Statement, signed
— Annual Internal Audit Report, signed
— Certificate of Exemption, signed
— Bank Reconciliation
— Explanation of Variances
Parish Council’s Year-end Financial Report 2020-21
20-21 Payments for the financial year
20-21 Budget v. Payments — Year End
20-21 Budget and Precept: PDF and Excel
Financial Year 2019/20
Again this year St Ewe Parish Council has opted out of the ‘limited assurance’ external audit. It is allowed to do this because its annual turnover is under £25,000. The Annual Governance and Accountability Return (AGAR or Annual Return) is prepared by the clerk as Responsible Financial Officer, then reviewed and signed by the parish council, and uploaded here in accordance with the Transparency Code and Audit Regulations.
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015, the Local Audit and Accountability Act 2014 and the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020: 20th July 2020 — 28th August 2020
Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
1 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com
Annual Governance and Accountability Return (AGAR) 2019-20
— Section 1, Annual Governance Statement signed
— Section 2, Annual Accounting Statement signed
— Certificate of Exemption
— Bank Reconciliation
— Explanation of Variances
Parish Council’s Year-end Financial Report 2019-20
19-20 Payments for the financial year
19-20 Budget v. Payments — Year End
Financial Year 2018/19
This year St Ewe Parish Council has opted out of the ‘limited assurance’ external audit. It is allowed to do this because its annual turnover is under £25,000. The Annual Governance and Accountability Return (AGAR or Annual Return) is prepared by the clerk as Responsible Financial Officer, then reviewed and signed by the parish council, and uploaded here in accordance with the Transparency Code and Audit Regulations.
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: 17th June 2019 — 26th July 2019
Name and address of the External Auditor:
PKF Littlejohn LLP (Ref: SBA Team)
1 Westferry Circus
Canary Wharf
London E14 4HD
email: sba@pkf-littlejohn.com
Annual Governance and Accountability Return (AGAR) 2018-19 – with Cert. of Exemption
— Certificate of Exemption
— Bank Reconciliation
— Explanation of Variances
Parish Council’s Year-end Financial Report 2018-19
18-19 Payments for the financial year
18-19 Budget v. Payments — Year End
Financial Year 2017/18
This year St Ewe Parish Council has opted out of the ‘limited assurance’ external audit. It is allowed to do this because its annual turnover is under £25,000. The Annual Return is prepared by the clerk as Responsible Financial Officer, then reviewed and signed by the parish council, and uploaded here in accordance with the Transparency Code.
The Annual Return is now called:
the Annual Governance and Accountability Return (AGAR).
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: 4th June 2018 — 13th July 2018
Annual Governance and Accountability Return (AGAR) – with Certificate of Exemption
Bank Reconciliation
Explanation of Variances
Parish Council’s Year-end Financial Report 2017-18
17-18 Payments for the financial year
17-18 Budget v. Payments — Year End
Financial Year 2016/17
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014: 3rd July 2017 — 11th August 2017
Schedules submitted to external auditor – including the bank reconciliation and explanation of significant variances
16-17 Payments for the financial year
16-17 Budget v. Payments — Year End
16-17 Budget v. Payments — 1st six months
Financial Year 2015/16
NOTICE of Conclusion of Audit – 1st August 2016
NOTICE of Period for the Exercise of Public Rights, in accordance with the Accounts and Audit Regulations 2015 and Local Audit and Accountability Act 2014.
Annual Return – audited – including the bank reconciliation and explanation of significant variances.
15-16 Payments for the financial year
15-16 Budget v. Payments — Year End
15-16 Budget v. Payments — 1st six months
Financial Year 2014/15
14/15 Annual Return, which includes the end of year accounts with the annual governance statement, internal audit report, and also the bank reconciliation and explanation of significant variances.