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Tel: 01455 699618

Email: osbastonpc@gmail.com

Osbaston Parish Council

Council Audit and Annual Return

Osbaston Parish Council has a legal duty under the Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 to inform residents and taxpayers about how public funds are managed, accounted for, and audited. We fulfill this responsibility in several ways:

Parish Council Meetings


At each Parish Council meeting, all payments are reviewed and approved by Councillors. These payments, along with the amounts requested, are listed on the meeting agenda under the relevant item. Additionally, Councillors review and approve bank reconciliations and conduct quarterly budget monitoring to ensure financial transparency.

Internal Audit


An independent internal auditor is appointed annually to review the Council’s accounts and assess internal controls. The auditor provides a report on their findings to the Council and completes the Annual Governance and Accountability Review (AGAR), confirming that the Council's financial management and controls are both effective and transparent.

Transparency Code for Smaller Authorities


In 2017, changes to the external audit process introduced new requirements for smaller councils with annual expenditure under £25,000. Such councils, including Osbaston Parish Council, are eligible to certify themselves as exempt from external audits under the Transparency Code for Smaller Authorities.

This change emphasizes the role of local residents in holding councils accountable. However, the Council still conducts an internal audit and publishes financial documents to maintain transparency. These documents, as required by the Transparency Code, are available on this website.

External Audit Requirements


If the Council's annual expenditure exceeds £25,000, an external audit will be carried out. Until that threshold is reached, Osbaston Parish Council will continue to certify itself as exempt.

Your Rights as a Local Elector


As a registered local government elector, you have the legal right to:

  • Inspect the Council’s accounts.
  • Ask questions about financial decisions.
  • Challenge items in the Council's accounts.


For more information, refer to the National Audit Office's guide: Council Accounts – A Guide to Your Rights.

By maintaining robust financial practices and adhering to these requirements, Osbaston Parish Council remains committed to transparency and accountability.

Annual Audit 2023-2024

Please see below the annual governance and accountability review for financial year 2023-2024. 

File NameLast ModifiedFile Size
Accounting Statement 2023 24.pdf29 May 2024443kB
Annual Governance Statement 23 24.pdf29 May 2024463kB
Bank Reconciliation Proforma 2024_v2.xlsx29 May 202412kB
Bank Transactions Apr23 Mar24.csv29 May 20243kB
Breakdown of Reserves Held.xlsx29 May 202412kB
Certificate of Exemption 23 24.pdf29 May 2024521kB
Council accounts a guide to your rights.pdf29 May 2024298kB
Explanation of Variances.xlsx29 May 202415kB
Notice of Public Rights Exempt Authorities.docx29 May 202425kB

Annual Audit 2022-2023

Please see below the annual governance and accountability review for financial year 2022-2023. 

File NameLast ModifiedFile Size
Accounting Statement 22 23.pdf26 May 2023407kB
Annual Governance Statement 22 23.pdf26 May 2023297kB
Certificate of Exemption 22 23.pdf26 May 2023291kB
Complete AGAR Form 2 2022 23.pdf26 May 20231.72MB
Exempt authority Notice of Public Rights 22 23.pdf26 May 2023115kB
Internal Auditors Report 22 23.pdf26 May 2023510kB

Annual Audit 2021-2022

Please see below the annual governance and accountability review for financial year 2021-2022. Please note that these accounts are currently unaudited.

File NameLast ModifiedFile Size
Accounting Statement 21 22.pdf28 June 2022272kB
Annual Governance Statement 21 22.pdf28 June 2022303kB
Annual Internal Audit Report 21 22.pdf28 June 2022397kB
Bank Reconciliation 21 22.xlsx28 June 202215kB
Certificate of Exemption 21 22.pdf28 June 2022279kB
Notice Exercise of Public Rights 2021 22.docx13 June 202222kB
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