E-mail Phone

 Policies : see main Parish Council page.


                                                                                           GORING HEATH PARISH COUNCIL



Local Audit and Accountability Act 2014 Sections 26 and 27

The Accounts and Audit Regulations 2015 (SI 2015/234)




1. Date of announcement               SUNDAY  5 June 2022____________(a)

2. Each year the smaller authority prepares an Annual Governance and Accountability Return (AGAR).  The AGAR has been published with this notice. It will not be reviewed by the appointed auditor, since the smaller authority has certified itself as exempt from the appointed auditor’s review.

Any person interested has the right to inspect and make copies of the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested. For the year ended 31 March 2022, these documents will be available on reasonable notice by application to:






commencing on (c) _    Monday 6 June 2022_____________________



and ending on (d) ___Friday 15 July 2022 ___________________


3. Local government electors and their representatives also have:


·       The opportunity to question the appointed auditor about the accounting records; and

·       The right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority.


The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above dates only.


4. The smaller authority’s AGAR is subject to review by the appointed auditor under the provisions of the Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice 2015.  The appointed auditor is:

Moore (Ref RD/hd)                                  

Rutland House,

Minerva Business Park,

Lynch Wood,





5. This announcement is made by

Amanda Holland Responsible Financial Officer and Clerk






Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.

The basic position

By law, any interested person has the right to inspect the accounting records of smaller authorities. If you are a local government elector or registered to vote in the local councils’ elections, then you are able to ask questions about the accounts and object to them.

The right to inspect the accounting records

When your council has finalised its accounts for the previous financial year, they must advertise that they are available for people to inspect. You must then provide the council with reasonable notice of your intentions. Following this, by arrangement you will then have 30 working days to inspect and make copies of the accounting records and supporting documents. You may be required to pay a copying charge.

The right to ask the auditor questions about the accounting records

If you have any questions regarding the accounting records, you should first ask your smaller authority. This must be done during the 30-day period for the exercise of public rights. You may also ask the appointed auditor questions about an item in the accounting records. However, the auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response. To avoid any confusion, it is advised that you put your questions in writing.

The right to make objections

Should you view something as unlawful or believe there are matters of wider concern in the accounts, you may wish to object. If you are a local government elector, you have the right to ask the external auditor to apply to the courts for a declaration that an item is contrary to the law and should be reported as a matter of public interest. This must be done by telling the appointed auditor which specific item in the accounts you object to and why you believe it to be unlawful or think a public interest report should be made about it. You must provide clear evidence to support your objection, and this should be done in writing and the copied to the council.

You should not use the ‘right to object’ to make a personal complaint or claim against your smaller authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor.

A final word

Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections.  In deciding whether to take your objection forward, the auditor must consider the cost that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action yourself.


Below are PDFs of the income and expenditure by transaction of the Parish Council. These form the basis of the audited accounts

 Income Income 2014 2015.pdf   Expenditure  Expenditure  2014  2015.pdf

Goring Heath Parish Council Spend over £100   2017  2018

Goring Heath Parish Council Spend over £100 2018 2019

Goring Heath Parish Council Spend over £100 2019 2020

Goring Heath Parish Council Spend over £100  2020 2021

Goring Heath Parish Council spend over £100 pounds 2021 2022.

Internal Audit Reports    2018-19      2017-18         2016-17  2019- 20   2020-21.   2021-22.

External Audit Report     2017-18     2020 - 21      Due October 2022

Annual return and statutory form of accounts 

Annual Return 2016-17

Annual Return 2017-18   

Annual Return 2018-19

Annual Return 2019-20     

Annual Return 2020_-2021.   

Annual Return 2021 - 22


Explanation of Variances Year End 31 March 2021   Year End 31 March 2022

Bank reconciliation 31 March 2021

Exercise of Public Rights: see above and 2021-Notice-of-Public-Rights  Notice Public Rights 2022.

Statement of Governance 

Annual Governance Statement 2018-9     Annual Governance Statement 2019-20     Annual Governance Statement 2020-21.

Annual Governance Statement 2021 - 22


Schedule of Land and buildings owned by Goring Heath Parish Council Land and Buildings  

Asset Register Asset Register 2022.

SODC complaint       SODC from GHPC.pdf