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End of Year Accounts, Annual Governance Statement and Internal Audit Report

The Parish Council must publish their end of year accounts which are approved and signed by the Responsible Financial Officer and the Chairman of the meeting approving the statement of accounts. The statement of accounts is accompanied by a copy of the bank reconciliation for the relevant financial year, an explanation of any significant variances (e.g. more than 10-15 percent, in line with proper practices) in the statement of accounts for the relevant year and previous year, and an explanation of any differences between ‘balances carried forward’ and ‘total cash and short term investments’, if applicable.

The Parish Council must also publish its Annual Governance Statement and Internal Audit report. If the governance statement or internal audit report contains any negative responses, these should be explained fully, including how any weaknesses will be addressed.