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The Parish Council is required to adhere to The Local Audit and Accountability Act 2014 with regards to the audit of its finances.

As the Parish Council has an annual turnover that does not exceed £25,000 it is known as a Smaller Authority.  As such, in time, it will become exempt from the routine external audits.  Instead, the Parish Council will need to adhere to certain transparency requirements.

These requirements are to ensure that the public have access to certain information so they can see how the parish monies (Precept) are being spent.

Under the transparency requirements for Smaller Authorities the Parish Council are required to provide details of End of Year Accounts and all items of individual expenditure which exceed £100.