Finance & Audit


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.


Scarisbrick Parish Council has set a precept of £17.21p for the financial year 2020-21. This represents a modest increase of £1.60p on the previous year’s figure.  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.

Approved Budget 2020-21

Approved Budget 2021-22


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.

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.

2019-2020 ANNUAL AUDIT

Annual Governance Statement

Annual Accounting Statement

Explanation of Variances

Annual Internal Audit report

Bank Reconciliation

Notice of Conclusion of Audit

External Auditor Report and Certificate 

2018-2019 ANNUAL AUDIT

This is the second audit under the new regulations.

External Auditors Report

Part 1 and Part 3 AGAR

Bank Reconciliation 2018-2019

Explanation of variances 2018-2019

Explanation of replies

Public Rights Notice2019

Notice of Rights 2019

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.

Auditors report

2016-2017 ANNUAL AUDIT

Annual Governance Statement

Explanation of Amendment to Annual Governance Statement

Annual Accounting Statement

Explanation of Variances

Annual Internal Audit report

External Audit Certificate

Bank Reconciliation 

Period for the exercise of Public Rights

2015-2016 ANNUAL AUDIT

Annual Governance Statement

Accounting Statements

Annual Internal Audit Report

External Auditor Certificate

External Auditor Report

Explanation of variances

Bank reconciliation


Report for 2019-2020 financial year

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