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B & K PC Accounts

Broomfield & Kingswood Parish Council undertakes an internal audit half way through the financial year and undertakes a review of the income and expenditure to date on a monthly basis at the Parish Council meeting.  In October/November the Parish Council discusses the precept and budget for the next financial year.  

The Precept of a Parish Council is an amount of money agreed by the Parish Council for the running of the parish for the next financial year - this is added to each property's council tax.  Once the Precept has been agreed at Full Council the request must be sent to Maidstone Borough Council before 31st January.

The Parish Council accounts are maintained by the Clerk/Responsible Financial Officer.  A breakdown of the monthly income and expenditure together with the monthly bank reconciliation is provide to Councillors at the Full Council meeting.  The Parish Council has one account for the day to day income and expenditure with Unity Trust Bank and a savings account with Nationwide.

The budget for the next financial year is proposed and discussed at the October/November Parish Council meeting.  A spreadsheet is provided to all Cllrs at monthly Full Council meetings of the income/expenditure against the budget.

For auditing purposes an asset register of all property/items owned by the Parish Council needs to be kept and updated at least annually.

The Clerk, acting as Responsible Financial Officer, prepares an end of year statement of the internal control of the Parish Council and this is presented to the Full Council with the end of year accounts in May.

Lionel Robbins undertakes an annual internal audit
PKF Littlejohn undertake the annual external audit