ANNUAL GOVERNANCE AND ACCOUNTABILITY RETURN
Following the end of each financial year (March 31st), the Council has to make a return confirming its accounts and its compliance with governance procedures. During April it is prepared by the Clerk, checked by the Internal Auditor and then approved in stages by the Council at its meetings in April and May. Prior to 2017-18 the return was then sent to External Auditors for their approval but following a change in rules Councils, whose gross income or gross expenditure is £25000 or less, are now exempt from an external audit. Instead an exemption certificate is sent to them and the Return is published on this website, where it remains for future reference for 6 years. We have also published details of the figures included within the Return in order to provide further clarity. In 2021-22 the Parish Council's gross income exceeded £25,000 so the return was sent to the external auditor.
2022-23
This is the Councils Annual Governance and Accountability Return : KMLDPC AGAR 2022- 23
The Notice of Public Rights and Publication of the Annual Governance and Accountability Return can be read here : Notice of public rights
The Notice of conclusion of audit can be read here: Notice of conclusion of audit 2022-23
To view information under the different headings in greater detail click on these links:
KMLDPC - RECEIPT - 2022-23
KMLDPC - PAYMENTS - 2022-23
KMLDPC - BANK RECONCILIATION 2022-23
KMLDPC - CASHBOOK - 2022-23
Explanation of Variances 2022-23
A copy of the Asset Register as at 31.03.2023 (approved at our meeting in May 2023), which attaches a value (usually a nominal figure, initial cost or a replacement value) to each of the assets belonging to the Parish Council for accounting purposes, is available for inspection here: KMLDPC - ASSET REGISTER 2022-23
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ANNUAL RETURNS FROM PREVIOUS YEARS
2021-22
The audited return can be viewed here : KMLDPC AGAR 2021-22
2020-21
The audited return can be viewed here : KMLDPC AGAR 2020-21
No adverse comments were made by the auditor.
2019-20
The audited return can be viewed here : KMLDPC - AGAR 2019-20
No adverse comments were made by the auditor.
2018-19
The audited return can be viewed here: KMLDPC - AGAR - 2018-19
No adverse comments were made by the auditor.
2017-18
The audited return can be viewed here: KMLDPC AGAR 2017-18
No adverse comments were made by the auditor.
2016-17
The audited return can be viewed here: KMLDPC - AUDIT 2016-17
No adverse comments were made by the external auditors.
2015-16
The audited return can be viewed here: KMLDPC - AUDIT 2015-16.
As part of the requirements set out in the Transparency Code for Smaller Authorities we are asked to provide an explanation for any comments made by the external auditor. The internal auditor should have ticked the 'not applicable' box under K of the Annual Internal Audit report but omitted to do so. This matter will be checked in future before the document is submitted to the external auditor.
Copies of earlier annual returns are available by contacting the Clerk. These were produced in paper form only and pre-dated this website.
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BUDGET AND PRECEPT FOR FORTHCOMING YEAR
Each year the Parish Council calculates how much money it needs to raise from the Precept to balance its finances, taking into account the projected expenditure offset by anticipated income raised elsewhere (usually rents from property which it owns and lets) and allowing for any use of reserves. This Precept request is sent to Harrogate Borough Council who then incorporate the figure into the Council Tax demand which goes to every property in the Parish. The calculation is normally made in December for the following financial year.
Budget and precept calculations approved in December 2019 for the current financial year : KMLDPC - Budget and Precept calculations 2020-21
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