Longsdon Parish Council - Notification of Public Rights Period 2025
Notice of appointment of date for the exercise of public rights
Accounts for the year ended 31st MARCH 2026
The Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
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(b) Insert name. position and address/telephone number/ email address, as appropriate, of the Clerk or other person to which any person may apply to inspect the accounts | ||||||||||
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(c) Insert date, which must be at least 1 day after the date of announcement in (a) above and extends for a single period of 30 working days (inclusive) ending on the date appointed in (d) below | ||||||||||
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(d) The inspection period between (c) and (d) must also include the first 10 working days of July. | ||||||||||
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(e) Insert name and position of person placing the notice – this person must be the responsible financial officer for the smaller authority | ||||||||||
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LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS
Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.
The basic position
By law, any interested person has the right to inspect the accounting records of smaller authorities. If you are a local government elector or registered to vote in the local councils’ elections, then you are able to ask questions about the accounts and object to them.
The right to inspect the accounting records
When your council has finalised its accounts for the previous financial year, they must advertise that they are available for people to inspect. You must then provide the council with reasonable notice of your intentions. Following this, by arrangement you will then have 30 working days to inspect and make copies of the accounting records and supporting documents. You may be required to pay a copying charge.
The right to ask the auditor questions about the accounting records
If you have any questions regarding the accounting records, you should first ask your smaller authority. This must be done during the 30-day period for the exercise of public rights. You may also ask the appointed auditor questions about an item in the accounting records. However, the auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion, it is advised that you put your questions in writing.
The right to make objections
Should you view something as unlawful or believe there are matters of wider concern in the accounts, you may wish to object. If you are a local government elector, you have the right to ask the external auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported as a matter of public interest. This must be done by telling the appointed auditor which specific item in the accounts you object to and why you believe it to be unlawful or think a public interest report should be made about it. You must provide clear evidence to support your objection, and this should be done in writing and then copied to the council.
You should not use the ‘right to object’ to make a personal complaint or claim against your smaller authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.
A final word
Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In deciding whether to take your objection forward, the auditor must consider the cost that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action yourself.
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LONGSDON PARISH COUNCIL
2025 / 2026
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Annual Internal Audit Report 2025/26
LONGSDON PARISH COUNCIL
www.longsdonpc.org.uk
During the financial year ended 31 March 2026, this authority’s internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls in operation and obtained appropriate evidence from the authority.
The internal audit for 2025/26 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.
| Internal control objective | Yes | No* | Not covered** | |
| A. | Appropriate accounting records have been properly kept throughout the financial year | ✓ | ||
| B. | This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for. | ✓ | ||
| C. | This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these. | ✓ | ||
| D. | The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate. | ✓ | ||
| E. | Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for | ✓ | ||
| F. | Cash payments were properly supported by receipts, all cash expenditure was approved and VAT appropriately accounted for. | ✓ | ||
| G. | Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied. | ✓ | ||
| H. | Asset and investments registers were complete and accurate and properly maintained. | ✓ | ||
| I. | Periodic bank account reconciliations were properly carried out during the year. | ✓ | ||
| J. | Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded. | ✓ | ||
| K. | If the authority certified itself as exempt from a limited assurance review in 2024/25, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2024/25 AGAR tick “not covered”) | ✓ | ||
| L. | The authority published the required information on a website/webpage, up to date at the time of the internal audit, in accordance with the relevant legislation. | ✓ | ||
| M. | In the year covered by this AGAR, the authority correctly provided for a period for the exercise of public rights as required by the Accounts and Audit Regulations (during the 2025-26 AGAR period, were public rights in relation to the 2024-25 AGAR evidenced by a notice on the website and/or authority approved minutes confirming the dates set). | ✓ | ||
| N. | The authority has complied with the publication requirements for 2024/25 AGAR (see AGAR Page 1 Guidance Notes). |
✓ | ||
| O | The authority has complied with laws, regulations & proper practices relating to digital and data compliance. |
✓ | ||
| P. | (For local councils only) | Yes | No* | Not applicable |
| Trust funds (including charitable) – The council met its responsibilities as a trustee | ✓ |
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
| Date(s) internal audit undertaken | Name of person who carried out the internal audit |
| 18/04/2026 | DOROTHY MARIAN CORBISHLEY |
| Signature of person who carried out the internal audit |
DOROTHY MARIAN CORBISHLEY | Date | 18/04/2026 |
*If the response is 'no' please state the implications and action being taken to address any weakness in control identified (add separate sheets if needed).
**Note: If the response is 'not covered' please state when the most recent internal audit work was done in this area and when it is next planned; or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).
Annual Governance and Accountability Return 2025/26 Part 2 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
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LONGSDON PARISH COUNCIL
2025/2026
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Section 1 – Annual Governance Statement 2025/26
We acknowledge as the members of:
LONGSDON PARISH COUNCIL
our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2026, that:
| Agreed | |||||
| Yes | No | Yes’ means that this authority: | |||
| 1. | We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements. | ✓ | prepared its accounting statements in accordance with the Accounts and Audit Regulations. | ||
| 2. | We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness. | ✓ | made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge. | ||
| 3. | We have assured ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances. | ✓ | has only done what it has the legal power to do and has complied with Proper Practices in doing so. | ||
| 4. | We provided proper opportunity during the year for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations. | ✓ | during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts. | ||
| 5. | We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required. | ✓ | considered and documented the financial and other risks it faces and dealt with them properly. | ||
| 6. | We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems. | ✓ | arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority. | ||
| 7. | We took appropriate action on all matters raised in reports from internal and external audit. | ✓ | responded to matters brought to its attention by internal and external audit. | ||
| 8. | We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements. | ✓ | disclosed everything it should have about its business activity during the year including events taking place after the yearend if relevant. | ||
| 9. | (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit. | Yes | No | N/A | has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts. |
| ✓ | |||||
| 10. | We have put in place arrangements for the effective IT and data management in accordance with proper practices during the year under review. | ✓ | has made suitable arrangements for its IT and data management and has complied with proper practices in doing so. | ||
*For any statement to which the response is ‘no’, an explanation must be published
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| Other information required by the Transparency Code (not part of the Annual Governance Statement) | ||
| The authority website/webpage is up to date and the information required by the Transparency Code has been published. | Yes | No |
| ✓ | ||
www.longsdonpc.org.uk
| Annual Governance and Accountability Return 2025/26 Part 2 Local Councils, Internal Drainage Boards and other Smaller Authorities |
Page 5 of 6 |
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