All Councils must comply with the transparency code in order to be exempt from a Limited Assurance Review.
The Chairman of the parish meeting must ensure that:
1. The certificate of exemption is completed and includes:
a. A statement of annual gross income;
b. A statement of annual gross expenditure;
c. The signature of the Chairman and if applicable the Responsible Financial Officer (RFO);
d. The date(s) on which the certificate of exemption was signed; and
e. The telephone number and email address of the Chairman (or RFO)
2. The completed certificate of exemption is sent to the external auditor;
3. The internal audit report is for the fiscal year is completed, signed and dated by the internal auditor;
4. The annual governance statement is;
a. Completed;
b. Formally approved at a parish meeting, with date and minute reference inserted;
c. Signed by the Chairman and RFO; and
d. Approved before the annual accounting statement;
5. Summary accounting statements are:
a. Completed;
b. Signed and dated by the RFO or Chairman as RFO;
c. Formally approved at a parish meeting with the date and minute reference inserted; and
d. Signed by the Chairman; and
6. Copies of:
a. The completed certificate of exemption;
b. The completed, signed and dated annual internal audit report;
c. The completed, approved, dated and signed annual governance statement; and
d. The completed, approved, dated and signed summary accounting statements are
published on a public website and placed on display in a conspicuous place before 2nd July; and
7. Copies of:
a. Analysis of variances;
b. Bank reconciliations;
c. Notice of the period for the exercise of public rights
is published on a public website.