ITEMS OF EXPENDITURE EXCEEDING £100
Smaller authorities (including parish councils with a turnover not exceeding £25,000) are required to publish details of items of expenditure above £100. Scarisbrick Parish Council publishes a complete list of expenditure transactions in the minutes of council meetings.
PRECEPT and BUDGET
Scarisbrick Parish Council has set a precept of £15.61p for the financial year 2019-20. This represents a modest increase of £0.42p on the previous year’s figure which is within inflation. Scarisbrick Parish Council’s precept remains one of the lowest of all the parish councils within West Lancashire.
The precept is based on the Council’s approved budget for the forthcoming financial year. This is a budget in which the Council is looking to be proactive in making improvements for the parish whilst restricting any increase to within that determined by inflation.
Scarisbrick Parish Council has two internal audits per year performed by an independent auditor. These are performed in the middle and at the end of each financial year.
6 Month Interim Internal audit
Internal audit 2018-19
The Council also undergoes mandatory external audit of its accounts and governance structure in the form of an Annual Return submitted at the end of the financial year.
2017-2018 ANNUAL AUDIT
This is the first audit following under the Local Audit and Accountability Act 2014 and the implementation of the limites assurance regime.
Annual Governance and Accountability Return 2018 This includes the bank reconcilliations and the explanation of variances.
2016-2017 ANNUAL AUDIT
2015-2016 ANNUAL AUDIT