Under powers set out in Regulation 3 of the Local Audit (Smaller Authorities) Regulations 2015, Smaller Authorities Audit Appointments Ltd (SAAA) was appointed by the Secretary of State for Communities and Local Government as "a person specified to appoint local auditors" and as the Sector Led Body (SLB) for smaller authorities. Smaller authorities are those whose gross annual income or expenditure is less than £6.5 million.
Under the Regulations, SAAA is responsible for appointing external auditors to all applicable opted-in smaller authorities, for setting the terms of appointment for limited assurance reviews and for managing the contracts with the appointed audit firms. On 30 November 2016 SAAA announced the conclusion of its procurement process and the award of limited assurance review contracts for five years to the successful external audit firms. Responsibilities under the new contracts will relate to accounts for the financial year beginning on 1 April 2017. The external auditors appointed to audit the accounts for smaller authorities in Gloucestershire are PKF Littlejohn LLP, 1 Westferry Circus, Canary Wharf, London E14 4HD.
Separately, each smaller authority is required to appoint its own Independent Internal Auditor who will inspect and approve the Council's financial systems and accounts before these are submitted for internal inspection. This Internal Audit takes place during the financial year which enables the Internal Auditor to complete the relevant Annual Internal Audit Report as part of the end of year exercise. For 2020-21 the Council employed an auditor appointed by Glos. Association of Parish & Town Councils, Julie Shirley, which was successfully completed on 13th April 2021.
The Parish Council approved its accounts for 2020-21 at the Council Meeting on 5th May 2021 under Minute Ref 21/015, which duly authorised their submission to PKF Littlejohn. The unaudited accounts for 2020-21 are available to view on the attachments below and the accounting records are available for inspection by any person interested for a period of 30 working days between Monday 7th June and Friday 16th July 2021 (see attached Notice & Summary of your Rights below for full details):
Attached below is a general guidance for residents wishing to exercise their rights during the audit process.
The Council's Financial Regulations are also available on the attachment below - this documents is reviewed annually, and the most recent review was approved at the Council Meeting on 4th March 2020 under Minute ref 19/165.