This page contains documents and links to any articles on our website that cover Finance in any criterea.
10/4/2017 - MODEL FINANCIAL REGULATIONS - 2016
Please find attached the Model Financial Regulations - 2016
1/3/2017 - SECTION 137 VALUE TO 31/03/18
Section 137 Value Per Elector
4/8/2016 - APPLICATION FOR TRANSPARENCY FUND - UPDATED GUIDANCE NOTES
The guidance notes for Transparency Fund applications have been updated to provide clearer instructions for applicants on how to fill in the form as well as the criteria used during assessment.
19/7/2016 - GOVERNANCE & ACCOUNTABILTY FOR SMALLER AUTHORITIES IN ENGLAND - MARCH 2016
Please find attached the Governance and Accountability for Smaller Authorities in England - March 2016 Version.
Please note the supporting information is important and we advise that it is read thoroughly.
26/4/2016 - APPLICATION FOR TRANSPARENCY FUND 2016/17
Guidance notes for the Transparency Fund application form
These notes are designed to assist you with completing the Transparency Fund application form attached.
1/4/2016 - 2016 - 2017 NATIONAL PAY SCALES
Please find attached the 2016-17 National Pay Scales
1/3/2016 - GOVERNANCE AND ACCOUNTABILITY FOR SMALLER AUTHORITIES - MARCH 2016 - UPDATES TO GUIDE
Please find attached the Financial Briefing F02-16 - Governance and Accountability - Updates to Guide
 SECTION 137 OF THE LOCAL GOVERNMENT ACT 1972
Section 137 of the Local Government Act 1972 enables local councils to spend a limited amount of money for purposes for which they have no other specific statutory expenditure. It is however, limited in a number of ways. All community councils in Wales have the Power of Well-Being (see paragraph 21 below) but expenditure incurred in the exercise of that power is subject to the financial limit in section 137 (see paragraph 14 below). Although not possible with s.137, expenditure incurred by a community council exercising the power of well-being can be used to benefit an individual. Also section 137 cannot be used by a parish council in England that is eligible to exercise the General Power of Competence except to donate money to certain charities and appeals (Section 137(3)).
27/1/2016 - EXTERNAL AUDIT FOR SMALLER AUTHORITIES
Please find attached further information on external audits for smaller authorities
26/10/2015 - AUTO-ENROLMENT (PENSIONS) NALC/SLCC UPDATE
NALC & SLCC update
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - A PRACTITIONERS' GUIDE (ENGLAND) 2014
This publication is a guide for all financial officers of local councils and should be used in conjuction with the 11 appendices and the glossary which can also be found on this page of our webiste.
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 1
Appendix 1 – Local council services and powers
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 10
Appendix 10 – Safeguarding public money
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 11
Appendix 11 – Declaration of No accounts
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 2
Appendix 2 – Statement of responsibilities of auditors and of audited small bodies
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 3
Appendix 3 – The approach to the audit of local councils in England
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 4
Appendix 4 – Extract from the Audit Commission’s Code of Audit Practice 2010
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 5
Appendix 5 – Standing Guidance issued by the Audit Commission to External Auditors to small bodies on the overall scope and approach of their audit
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 6
Appendix 6 – Annual return for local councils for the year ending 31 March 2014
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 7
Appendix 7 – Accounts and Audit Regulations and Guidance
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 8
Appendix 8 – Local Government Investments – DCLG Guidance
1/3/2014 - GOVERNANCE AND ACCOUNTABILITY FOR LOCAL COUNCILS - APPENDIX 9
Appendix 9 – An approach to internal audit testing
6/12/2013 - F01 - 13 - EU VAT RULES FOR PUBLIC SECTOR
Please find attached F01 - 13 EU VAT Rules for Public Sector
13/6/2013 - TRAVEL - MILEAGE AND FUEL RATES AND ALLOWANCES
Please click here to be taken to the HMRC mileage and fuel rates and allowances.
 BASIC CHARITY LAW
Principal roles played by local councils in the trusteeship of charities
1. Local Councils can act as:
- Sole trustee: the council as a corporate body both holds the property and oversees its application as charity trustee (see paragraph 5 below);
- Joint trustee together with individual trustees;
- Custodian trustee: the council holds the property but takes no decisions on its use (see paragraph 10 below).
 LOCAL COUNCIL HELP FOR VILLAGE HALLS
The relationship between village halls and local councils is, in several ways, a special one. Village halls or community centres provide a venue at low cost for a wide variety of local organisations and community activities in general. Local councils often provide financial support or give other assistance to help in the running of a village hall.
27/3/2012 - FO1 - 12 VALUE ADDED TAX - CEMETARIES & MEMORIALS
VALUE ADDED TAX
This Briefing affects only councils that are currently registered for VAT and run cemeteries.
The change of VAT classification of charges for Memorials in Cemeteries etc due for implementation on 1st April 2012 has been deferred.
The full text of the HMRC announcement is set out below.
17/11/2011 - NALC AUDIT & ACCOUNTANCY UPDATE
NALC Audit & Accountancy Update
7th November 2011.
3/3/2011 - HMRC PAYE IMPLEMENTATION
The HMRC have released new guidance on the employment status of Town and Parish Clerks and Responsible Financial Officers which took effect from the 6th April 2011.
3/3/2011 - HMRC PAYE IMPLEMENTATION - Mulberry & Co Notes
You may be aware HMRC have released new guidance on the employment status of Town and Parish Clerks and Responsible Financial Officers which took effect from the 6th April 2011.
 LOCAL COUNCILS AND VAT
Value Added Tax (VAT) is a tax that is levied on the supply of goods and services in the course of business. ‘Business’ activities are concerned with making supplies to others (i) for any form of payment or other consideration, (ii) which have a degree of frequency and scale (iii) continue over a period of time and (iv) are within the scope of VAT which is currently levied at 3 different rates. Business transactions which attract the tax are called ‘taxable supplies’. A person making such supplies is a ‘taxable person’ and must normally be registered for VAT with HM Revenue & Customs (HMRC). ‘Non-business’ activities involve the supply of goods and services without charge or without competition in the private sector and these are outside the scope of VAT. Further guidance in respect of the non-business activities undertaken by local councils is given at paragraphs 45 to 47 below.
1/4/2010 - HMRC ACCEPTABLE PAYMENT TYPES
The HMRC have confirm what payment methods will be accepted by them from 1/4/2010,
22/8/2008 - SCHEDULE OF ASSETS - A GUIDE TO PRODUCING - MULBERRY & CO
The schedule of assets provides in a convenient format a list of the local councils fixed assets and long term investments.
22/8/2008 - SCHEDULE OF ASSETS - AN EXAMPLE - MULBERRY & CO
This schedule of assets example provides in a convenient format a list of the local councils fixed assets and long term investments.
 COUNCILLORS’ ALLOWANCES
The Local Authorities (Members’ Allowances) (England) Regulations 2003 (SI.2003/1021) came into force on 1st May 2003. The regulations apply to local authorities in England only and substantially change the system that previously existed.
HMRC PAYE P46
INTERNAL AUDITORS - ADVERTISEMENT
Do you need to find an Internal Auditor?
LOCAL GOVERNMENT AND AUDIT ACT - THE OPENNESS OF LOCAL GOVERNMENT BODIES REGULATIONS 2014
Draft Regulations laid before Parliament under section 43 of the Local Audit and Accountability Act 2014, for approval by resolution of each House of Parliament.
DRAFT STATUTORY INSTRUMENTS 2014 No.
LOCAL GOVERNMENT, ENGLAND
The Openness of Local Government Bodies Regulations 2014
Made - - - - ***
Coming into force in accordance with regulation 1
The Secretary of State in exercise of the powers conferred by section 40 of the Local Audit and Accountability Act 2014(a), makes the following Regulations:
NATIONAL AGREEMENT FOR CALCULATING COUNCIL SALARIES
This publication covers the salaries and conditions of service of full-time and part-time Clerks and other officers of Town, Parish and Community Councils (Referred to as Local Councils).