Financial Information

Wickersley Parish Council as a public body is responsible for its own finances. It is required to make arrangements for the proper administration of its financial affairs and to ensure that one of its officers has this responsibility. The officer whose job it is to oversee the finances of the Council is referred to as the Responsible Financial Officer (RFO). Wickersley Parish Council has combined the role of RFO with that of the Parish Clerk.

The Council must work within a legal framework that is specified within the Accounts and Audit Regulations and it must ensure that its business is conducted in accordance with the law and proper standards.

Good governance, accountability and transparency are essential and a cornerstone to improving public services. The Council must ensure that public money is safeguarded, properly accounted for and used economically, efficiently and effectively.

PKF Littlejohn are the Council's appointed External Auditors with effect from the 2018/2019 audit for a fixed five year period. The Audit Commission will continue to monitor the performance of the external auditors assessing the quality of their work and ensuring they carry it out in compliance with their statutory obligations.

Wickersley Parish Council is also required to appoint an Internal Auditor who will monitor and review the arrangements in place to ensure the proper conduct and effectiveness of its financial affairs. The Council must have an adequate system of internal control and risk management. This review is an integral part of continually improving governance and accountability. Voluntary Action Rotherham (VAR) currently provide this service.

The Council is required to publicly report the outcome of the review of its accounts and also to make its accounting statements and other documents available for public inspection.

Financial regulations govern the conduct of financial management by the council and may only be amended or varied by resolution of the council. Financial regulations are one of the council's governing policy documents providing procedural guidance for members and officers.

• Every year, the Parish Council draws up budgets and calculates how much money it needs for the next Financial Year. These are usually finalised at the January Full Council meeting and then submitted to Rotherham Metropolitan Borough Council (RMBC).RMBC co-ordinates the other demands from the South Yorkshire Fire & Rescue Service, South Yorkshire Police and themselves and calculates the Council Tax rate to be paid from 1st April of that year.
• The Precept is the element of Council Tax that is paid to Wickersley Parish Council.
• At monthly council meetings, all payments are authorised by Full Council.
• On a quarterly basis, the Clerk presents to full council, a quarterly financial statement and bank reconciliation. These documents can be seen in the minutes of said meetings.

Wickersley Parish Council is required to maintain adequate Financial Reserves to meet the needs of the Parish Council. The purpose of this policy is to set out how the Parish Council will determine and review the level of Reserves. Sections 32 and 43 of the Local Government Finance Act 1992 require local authorities to have regard to the level of reserves needed for meeting estimated future expenditure when calculating the budget requirement. However, there is no specific minimum level of reserves that an authority should hold, and it is the responsibility of the Responsible Financial Officer to advise the Parish Council about the level of reserves to ensure that there are procedures for their establishment and use.

The internal audit for the year 2023/24 was carried out by Phil Parkin, and was completed in two stages:

• An initial interim audit stage, being carried out in February & April 2024.
• The final stage of the audit taking place in May 2024.

A copy of the final audit report is provided here:

The internal audit for the year 2022/23 took place in June 2023, carried out by Voluntary Action Rotherham. A copy of the audit report is provided here:

The Internal Audit took place for WPC in May 2022 and was carried out by Voluntary Action Rotherham

The Internal Audit for 2020/21 took place in June 2021 and was carried out by Voluntary Action Rotherham

The Internal Audit for 2020 took place on 14th July 2020 and was carried out by Voluntary Action Rotherham

Explanation of the process:
The Parish Council's accounting year runs from 1 April to 31 March.

The Annual Return comprises a 6 page document that must be presented to the Full Parish Council for formal approval before it is submitted to the external auditor by 30^th of June each year. I

The independent internal auditor is also required to sign the Annual Return.

The Annual Return is sent to the external auditor with a variety of supporting documentation, which varies from year to year depending on the specific request of the external auditor. However, the supporting documentation normally includes copies of end of year bank statements and all reports made by the internal auditor, and often insurance policy details, asset and property registers, copies of governance documentation (council rules), risk management schedules and copies of minutes for some specific items.

Upon receipt, the external auditor will examines the Annual Return and its supporting documentation. The external auditor will then complete section 3 (of the 6 page Annual Return) the External auditor's certificate and opinion and return it to the Parish Council.

The Parish Council is required to display the fully completed (6 page) Annual Return, with an accompanying notice that advises local electors how they can view the Annual Return. The Notice (and the Return) is available to view in the office at the Community Centre and a copy is available on line.

The smaller authority's Annual Governance and Accountability Return (AGAR) is subject to review by the appointed auditor under the provisions of the Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO's Code of Audit Practice 2015.

The current appointed auditor is: PKF Littlejohn LLP (Ref: SBA Team) 15 Westferry Circus Canary Wharf London E14 4HD (sba@pkf-littlejohn.com)

The Parish Council has received the paperwork back from the External Auditor, PKF Littlejohn, September 2023 and is detailed below.

The accounting statements in section 1 and 2 of the below AGAR document are as yet unaudited by the external auditor, PKF Littlejohn.

The AGAR and supporting documentation has been submitted to the external auditor, June 2024. Once audited, the notice of conclusion of audit, along with the completed AGAR, will be published on this site in accordance with the Accounts and Audit Regulations 2015.

The Parish Council has received the paperwork back from the External Auditor, PKF Littlejohn September 2024 and is detailed below

The accounting statements in section 1 and 2 of the below AGAR document are as yet unaudited by the external auditor, PKF Littlejohn.

The AGAR and supporting documentation has been submitted to the external auditor, June 2023. Once audited, the notice of conclusion of audit, along with the completed AGAR, will be published on this site in accordance with the Accounts and Audit Regulations 2015.

The AGAR for 2021-22 was submitted in May to the External Auditor, the accounting statements in the below part 3 are currently unaudited.

The Parish Council has now received the paperwork back from the External Auditor , September 2022 and this is detailed below.

The AGAR for 2020-21 was submitted in June to the External Auditor, the accounting statements in the below part 3 are currently unaudited.

All the papers were submitted to the External Auditor on 30/06/2021. The Parish Council has now received the paperwork back from the External Auditor and this is detailed below.

The timetable for the Annual return 2019/2020 was delayed due to the Covid 19 situation.

All the papers were submitted to the External Auditor as per their revised schedule. The Parish Council has now received the paperwork back from the External Auditor and this is detailed below.

This document explains how members of the public can access and inspect financial information relating to Wickersley Parish Council, for the financial year 01/04/23 to 31/03/24.

The Community Infrastructure Levy (CIL) is a planning charge, introduced by the Planning Act 2008, as a tool for local authorities in England and Wales to help deliver infrastructure to support the development of their area. It came into force on 6 April 2010 through the Community Infrastructure Levy Regulations 2010.

Development may be liable for a charge under CIL if a local planning authority has chosen to set a charge in its area.

New developments that create net additional 'gross internal area' of 100 square metres or more, or create new dwellings, are potentially liable for the levy.

RMBC manage the CIL process locally. Wickersley Parish Council has benefitted from CIL monies, which have to be spent on improving benefits in the local area. Monies raised through CIL have helped fund the Wickersley Park Play area redevelopment in Summer 2020. An annual report has to be recorded regarding CIL monies and displayed on the website of the recipient Council.

A Fixed Asset Register has four main purposes, it:

• forms a basis for completion of box 9 in the 'Annual Return'.
• forms a basis for decisions on risk and insurance issues.
• provides information on the age and potential lifespan of certain items.
• provides assurance of the continued existence of Council's property.

In order to ensure transparency and reasonableness, the following items are included in the Council's asset register, whether purchased, gifted or otherwise acquired, together with their holding location:

• land and buildings held freehold or on long term lease in the name of the Council
• community assets
• vehicles, plant and machinery
• assets considered to be portable, attractive or of community significance
• other assets estimated or known to have a minimum purchase or resale value of £100
• long term investments, shares and loans made by the Council