Finance

The Parish Council sets an annual Precept – funding collected on the Parish Council’s behalf by Chichester District Council through Council Tax – to support its activities during each financial year which runs from 1 April to 31 March.

The Strategy and Finance Working Group meets three times a year to make a recommendation for the annual Precept which is agreed by the Full Council, usually each January.

A detailed breakdown of how the Precept is formulated is available below, as well as the Council’s financial accounts.

Auditing

The Parish Council is audited every year for its activities during the financial year. This includes looking at the financial documents, and also to scrutinise that its corporate governance procedures and risk assessments are in place.

The Parish Council must demonstrate good governance, accountability and transparency. The annual audit process ensures public money is safeguarded, properly accounted for and used economically, efficiently and effectively.

External audit

Every small authority in England with a turnover of £6.5 million or less must complete an annual return at the end of each financial year for submission to an external auditor appointed to the Council by the Government. The annual return is publicised to the Parish during a six week period and any person interested has the rights to inspect the Council’s accounting records.

Internal audit

The Parish Council is required to carry out an annual internal audit by an independent auditor who reviews its financial statements and other aspects of its work to ensure financial affairs, performance and use of resources are properly conducted.

Documents

Annual Governance and Accountability Return (AGAR) 2023-24

Annual Governance and Accountability Return (AGAR) 2022-23

Annual Governance and Accountability Return (AGAR) 2021-22

Annual Governance and Accountability Return (AGAR) 2020-21

Annual Governance and Accountability Return (AGAR) 2019-20

Annual Governance and Accountability Return (AGAR) 2018-19

Annual Governance and Accountability Return (AGAR) 2017-18

Annual Governance and Accountability Return (AGAR) 2016-17

Internal Audit Report 2023/24

Internal Audit Report 2022/23

Internal Audit Report 2021-22

Internal Audit Report 2020-21

Internal Audit Report 2019-20

Internal Audit Report 2018-19

Internal Audit Report 2017-18

Internal Audit Report 2016-17)

Receipts and payments 2023-24 (1 April 2023 - 31 March 2024)

Receipts and payments 2022-23 (1 April 2022 - 31 March 2023)

Receipts and payments 2021-22 (1 April 2021 - 31 March 2022)

Receipts and payments 2020-21 (1 April 2020 to 31 March 2021)

Receipts and payments 2019-20 (1 April 2019 to 31 March 2020)

Receipts and payments 2018-19 (1 April to 31 March 2019)

Budget and Precept 2022-23

Budget and Precept 2023-24

Budget and Precept 2024-25

Transparency Code

The Local Government Transparency Code 2015 applies to local authorities including parish councils which have an annual turnover greater than £200,000. The transparency code for smaller authorities applies to parish councils with an annual turnover of £25,000 or less. Westbourne Parish Council’s annual turnover is greater than £25,000 but less than £200,000 and as such neither transparency code applies.

It is anticipated that the law will change to correct this anomaly and, in the meantime, it is the Parish Council’s intention to publish information as though the Transparency Code applies.

The Transparency Code requires local authorities in England to publish the following information quarterly: Expenditure exceeding £500

Additionally, local authorities are required to publish the following information annually:

Grants to voluntary, community and social enterprise organisations

Constitution: The Parish Council’s Standing Orders, Financial Regulations and Code of Conduct

Westbourne Parish Council complies with the requirements of the code by publishing the information on this website. Hard copies are available from the Parish Clerk.

Members’ expenses

Parish councillors are entitled to submit claims for any expenses incurred for travel to attend meetings on behalf of the Parish Council. Any payments are detailed on the receipts and payments list attached above.

Westbourne Parish Council does not pay allowances to its members.

£250 is set aside each year to support the Chairman of the Parish Council and is allocated towards activities such as the Annual Parish Assembly. If this amount is not spent, it is carried over to the following year and topped up as required.