The accounting year of 12months runs from April to the following March.
Accounts are kept on a simple spreadsheet, on an income and expenditure basis.
The accounts are subject to an internal audit each April and, until recent years, have also been subject to external audit.
There is no longer a need for an external audit for councils with an income and/or expenditure of less than £25,000, but a self-certification notice has to go to the government appointed external auditors to confirm compliance. This has to be supported by a notification to the external auditors that the legally required publication of of the accounts is processed via the apporpriate protocols.
Walton-in-Gordano Parish Council Annual Accounts