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 The Annual Governance and Accountability Return Part 2 is completed by Local Councils where the higher or gross income or gross expenditure was £25,000 or less, that meet the qualifying criteria and that wish to certify themselves as exempt from a limited assurance review.

Certificate of exemption 

Under the Transparency Code for Smaller Authorities, Parish Councils with an annual turnover not exceeding £25,000 should publish no later than 1 July in the year immediately following the accounting year to which it relates:



  Notice of date of commencement of period for the exercise of public rights