The Parish Council is a local government body, and can only do that which it is empowered to do by law. Anything else, no matter how apparently justifiable or useful will be beyond the powers of the council ('ultra vires').
The Accounts and Audit Regulations (England) 2011 refer to the need of the council to follow 'proper practices'. The council follows the guidance of the ODPM - A Practitioners Guide. The Parish Council is required, by section 151 of the Local Government Act 1972, to appoint a responsible financial officer. This role is held by the Clerk to the Council. All accounts and procedures are administered by the Full Council, and are under the scrutiny of an Internal Auditor, and externally audited by Littlejohn LLP.
Accounting requirements
Sutton Parish Council is banded into Group B for audit purposes and undertakes an Intermediate Audit. The year end accounts are converted to Income and Expenditure each year for this purpose.
The Accounts, books and documents are available for public inspection each year as part of the External Audit.
Notice Of Public Rights and Publication of Unaudited Annual Governance and Accountability Return Accounts for the Year Ended 31st March 2023.
Annual Governance and Accounts 2022-2023 (Pre-Audit)