This CPALC (Communities, Parish and Local Councils) Best Practice Guide (BPG) is for town and parish councillors, clerks and residents who who wish to gain an understanding of the Governance requirements of the town and parish council annual return.
- The Annual Return is a statutory document that must be completed annually by every town and parish council as well as every parish meeting
- The objective is to ensure that monies raised by taxing local communities is safeguarded and spent in compliance with the law
- This guide is based on the 2012/2013 Annual return
- You should ensure that you understand your current responsibilities
- This is primarily a practical guide not a legal treatise
- The principal objective is to assist councillors asking the right questions based on relevant information
Each section of the guide focuses on 2 key considerations.
- The matters and questions town and parish councillors should consider in-order to fulfil their legal obligations
- What information town and parish clerks should ensure that their councils and councillors should have available to understand and have trust in the process
Article Contents - Click on a link below
This guide is indicative and is not definitive as financial regulations and accounting policies may and will vary from council to council.
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