Accounts, Policies and Audit Information
The Accounts and Audit Regulations 2015 require Carhampton Parish Council to have sound systems of internal control, including financial and risk management processes. To ensure transparency, accountability, and compliance with legal and regulatory requirements, the Parish Council maintains the following policies, registers, and regulations:
Key Policies & Regulations
These documents are maintained to ensure transparency and good governance. Members of the public and councillors can review these policies to understand how Carhampton Parish Council manages financial and operational risks.
Audits of Accounts
The annual audit process is a formal, independent external assessment of the Parish Council’s governance and spending for each financial year, with the most recent being year ended 31 March 2024.
The audit is a two-step process:
- Internal Audit: Conducted by an independent Internal Auditor annually in April and May.
- External Audit: Conducted by PKF Littlejohn annually between July and September. The conclusion of audit is published on the Parish Council website from September onwards.
All documentation for previous audits can be reviewed and downloaded from this site.
Exercise of Public Rights
Pursuant to the Accounts and Audit Regulations 2015, members of the public may request to review any documentation pertaining to the finances of the council and the audit process. The period for the Exercise of Public Rights for the year ending 31 March 2026 will be added when available.
All the links below go to PDFs
Governance & Audit Documents 2025-26
- Annual Governance Statements 2025 – 2026
- Accounting Statements 2025 – 2026
- Annual Internal Audit Report 2025 – 2026
- Internal Auditor’s Report 2025 – 2026
- Explanation of Variances
- Bank Reconciliation Statement 2025-26
- Statement of Internal Controls 2026
- Notice of Conclusion of Audit 2026
Governance & Audit Documents 2024-25
- Notice of Public Rights
- Annual Governance Statements
- Accounting Statements
- Explanation of Variances
- External Auditor’s Report
- Internal Auditor’s Report
- Annual Internal Audit Report
- Bank Reconciliation Statement 2024-25
- Statement of Internal Controls 2025
- Notice of Conclusion of Audit 2025
Governance & Audit Documents 2023-24
- Notice of Public Rights
- Annual Governance Statements
- Certificate of Exemption
- Accounting Statements
- Explanation of Variances
- Bank Reconciliation Statement
- Annual Internal Audit Report 2023-24
- Statement of Internal Controls 2024
Governance & Audit Documents 2022-23
- Annual Governance Statement
- Accounting Statements
- Explanation of Variances
- Exercise of Public Rights
- External Auditor’s Report & Certificate
Governance & Audit & Documents 2021-22
Governance & Audit Documents 2020-21
- Internal Audit Report 2020-21
- Clerks Comments on Audit Report
- Signed Audit Forms 2020-21
- Explanation of Variances
- Bank Reconciliation 2020-21
- Reconciliation between Box 7 & 8
- Reserves as at 31 March 2021
- Public Rights Notice 2020-21
Governance & Audit Documents 2019-20
- AGAR Section 1
- AGAR Section 2
- AGAR Section 3
- Annual Governance Statement 2019-20
- Accounting Statements 2019-20
- Explanation of Variances 2019-20
- Auditor Formal Report
- Internal Audit 2019-20 Report
- PCs Response to Findings
- Public Notice
- Summary of Rights
- PKF Littlejohn – External Audit Findings
- Notice of Conclusion of Audit