The Parish Council must publish signed statement of accounts according to the format included in the Annual Return form, no later than 1 July in the year immediately following the accounting year to which it relates.
It should be accompanied by:
a. a copy of the bank reconciliation for the relevant financial year,
b. 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
c. an explanation of any differences between ‘balances carried forward’ and ‘total cash and short term investments’, if applicable.