2025-2026
In producing its accounts, the parish council has a duty to publish information to comply with the Transparency Code for Smaller Authorities 2014 and the Accounts and Audit Regulations 2015 and is expected to publish a number of documents on a public website. Given its expenditure, the parish council declared itself eligible as an exempt authority and signed the Certificate of Exemption thereby exempting it from having a limited assurance review review of its accounts as conducted by an (appointed) external auditor. This was confirmed at the meeting in May 2026.
There is no change to the requirement for all smaller authorities to complete and approve the the Annual Governance and Accountability Return (AGAR), and to provide for public rights and the Parish Council as an exempt authority must meet a number of specified criteria to enable it to only submit a copy of its exemption certificate to the appointed external auditor.
In accordance with the Accounts and Audit Regulations 2015, the Local Audit (Smaller Authorities) Regulations 2015 and the Transparency Code for Smaller Authorities there is a requirement to publish a number of documents on a public website - all of which are available to download direct from this website:
In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2026 were available to view within a defined period. The period was set by the Responsible Financial Officer for Lindsey for inspection for the year ending 31 March 2026 and has now expired.