an explanation of any significant variances (e.g. more than 10-15 percent) in the statement of accounts for the relevant year and previous year, and an explanation of any differences between carried forward’ and cash and ‘balances ‘total short term investments’, if applicable. Annual governance Annual publication no later than 1 July in the year As above statement immediately following the accounting year to which it relates. Publish signed annual governance statement according to the format included in the Annual Return Action to publish a copy of the external audit on the – form. website Explain any negative responses to governance statements, including how any weaknesses will be addressed. Internal audit Annual publication no later than 1 July in the year This is included in the audit return paperwork report immediately following the accounting year to which it relates. Publish signed internal audit report according Action to publish a copy of the external audit on the – to the format included in the Annual Return form. website as above – Explain any negative response to the internal controls objectives, including how any weaknesses will be addressed. Explain any covered’ responses to ‘not internal controls objectives. List of councillor or Annual publication of councillor or member This is published in the AGM Minutes member responsibilities no later than 1 July in the year responsibilities immediately following the accounting year to which it Action to publish AGM minutes prior to 1 July on – relates, including: website a) names of all councillors or members,
an explanation of any significant variances (e.g. more than 10-15 percent) in the statement of accounts for the relevant year and previous year, and an explanation of any differences between ‘balances carried forward’ and ‘total cash and short term investments’, if applicable. Annual governance statement Annual publication no later than 1 July in the year immediately following the accounting year to which it relates. Publish signed annual governance statement according to the format included in the Annual Return form. Explain any negative responses to governance statements, including how any weaknesses will be addressed. As above Action – to publish a copy of the external audit on the website Internal audit report Annual publication no later than 1 July in the year immediately following the accounting year to which it relates. Publish signed internal audit report according to the format included in the Annual Return form. Explain any negative response to the internal controls objectives, including how any weaknesses will be addressed. Explain any ‘not covered’ responses to internal controls objectives. This is included in the audit return paperwork Action – to publish a copy of the external audit on the website – as above List of councillor or member responsibilities Annual publication of councillor or member responsibilities no later than 1 July in the year immediately following the accounting year to which it relates, including: a) names of all councillors or members, This is published in the AGM Minutes Action – to publish AGM minutes prior to 1 July on website
Transparency_Code_for_Smaller_Authorities.docx