On this page you will find information on the following categories:
- Audits, Exercise of Public Rights & Annual Returns
- Precept & Budgets
- Financial Regulations & Risk Assessments
- Community Infrastructure Levy (CIL) Reporting
- Year to Date Performance vs Budget
- Public Works Loan Board (PWLB) Loans
Audits, Exercise of Public Rights & Annual Returns
The annual audit process is a formal external assessment of the Council's spending for each financial year, along with internal control and management of its business, with the most recent being year ended 31st March 2022. The audit process commences after the end of the financial year.
It is a two step process with the first step being the Internal Audit which is performed by Northants CALC and takes place annually between March and June. The second and final step is via the External Audit, which is performed by PKF Littlejohn and takes place annually between June and September. The conclusion of audit is then published on the Parish Council website from September onwards.
All documentation pertaining to this (separated by each year) will be added to the Annual Return section below.
Exercise of Public Rights
Pursuant to the Accounts and Audit Regulations 2015, members of the public are able to request to review any documentation pertaining to the finances of the council and the audit process. The period for the Exercise of Public Rights for the year ended 31 March 2022 is Monday 13th June to Friday 22nd July 2022.
The official Notice of Public Rights - Year Ended 31st March 2022 is published below.
Herewith are the documents relating to current and past Annual Returns, Summary of Electors Rights and Notice of Dates for Inspection.
The Annual Returns, as published, may be subject to change.
Notice of Conclusion of Audit 2021/22
Section 3 External Auditor Report 2021/2022
AGAR Sections 1 & 2 2021/2022
AGAR Annual Internal Audit Report 21/22
NCALC Internal Audit Report 2021/2022
AGAR - Notice of Public Rights - Annual Return21/22
Annual Return 21/22 AGAR Section 1
Annual Return 21/22 AGAR Section 2
Notice of Conclusion of Audit 2020/21
Section 3 External Auditor Report 2020/2021
AGAR Sections 1 & 2 2020/2021
AGAR Annual Internal Audit Report 20/21
NCALC Internal Audit Report 2020/2021
AGAR - Notice of Public Rights - Annual Return 20/21
Annual Return 20/21 AGAR Section 1
Annual Return 20/21 AGAR Section 2
Notice of Conclusion of Audit 2019/2020
Section 3 External Auditor Report & Certificate 2019/2020
AGAR Sections 1 & 2 2019/2020
AGAR Annual Internal Audit Report 2019/2020
NCALC Internal Audit Report 2019/2020
AGAR - Notice of Public Rights - Annual Return 19/20
Annual Return 19/20 AGAR Section 1
Annual Return 19/20 AGAR Section 2
Notice of Conclusion of Audit 2018/2019
Section 3 - External Auditor Report & Certificate 2018/2019
AGAR Sections 1 & 2 2018/2019
NCALC Internal Audit Report 2018/2019
AGAR - Notice of Public Rights
Annual Return 18/19 - AGAR Section 1
Annual Return 18/19 - AGAR Section 2
Notice of Conclusion of Audit 2017-2018
Final External Auditor Report and Certificate 2017-2018
Annual Governance Statement Section 1-2 2017/2018 MPC
NCALC Internal Audit Report 2017-2018
Annual Governance Statement Sections 3
Annual Return Part 3 2017-2018
Annual Return Submission Confirmation of Dates 2017-2018
Annual Return 2016-2017 Notice of Conclusion of Audit
Annual Return 2016-2017 BDO MPC Issues Arising
Annual Return 2016-2017 Certificate
Annual Internal Audit Report 2016-2017
Notice of Audit Appendix 5 & 6 2017
Annual Return Information MPC 2016-2017
Annual Return 2015-2016 Notice of Conclusion of Audit
Annual Return 2015-2016 Certificate
Annual Return Information 2015-2016
Annual Return 2015-2016 BDO MPC Issues Arising
Precept & Budgets
The Precept is the element of your Council Tax that is paid to Moulton Parish Council.
Every year, the Parish Council draws up budgets and calculates how much money it needs for the next Financial Year. These are usually finalised at the December/January Full Council meeting and then submitted to West Northants Council (WNC). WNC then calculates the rate to be paid from 1st April of that year.
The budget was prepared by the Responsible Financial Officer (RFO), in conjunction with the Finance Committee.
The budget was approved by Full Council at the Full Council Meeting held on 11th January 2022, minute number 09/22(2).
The level of precept was subsequently approved by Full Council at the Full Council Meeting held on 11th January 2022, minute number 09/22(3).
Click on the Budget and Precept Report below for a full breakdown of the 2022/23 budget.
MPC Budget 2022-2023
MPC Budget 2021-2022
MPC Budget 2020-2021
MPC Budget 2019-2020
MPC Budget 2018-2019
MPC Budget 2017-2018
MPC Budget 2016-2017
Financial Regulations & Risk Assessments
Financial Regulations - July 2022
Financial Risk Assessment Policy
Governance Risk Assessment
Practitioners Guide 2022
Practitioners Guide 2021
Local councils must maintain an asset register to ensure fixed assets are appropriately safeguarded. Once recorded on the Asset Register at acquisition cost, the value of assets must not change from year to year until disposal. Concepts of depreciation and impairment adjustments are not appropriate for local councils.
The Register is confirmed by the Council at the end of each financial year but is a working document over the following financial year, during which Council Officers will update and amend details as necessary.
The definition of fixed assets are property and equipment with a useful life of more than one year used by the Council to deliver its services.
A Fixed Asset Register has four main purposes:
A) It forms a basis for completion of box 9 in the 'Annual Return.'
B) It forms a basis for decisions on risk and insurance issues.
C) It provides information on the age and potential lifespan of certain items.
D) It provides assurance of the continued existence of Council's property.
Community Infrastructure Levy (CIL) Reporting
Amendments have been made to the 2010 Community Infrastructure Levy (CIL) Regulation that require the Unitary Authority to pass a proportion of CIL receipts collected from developments in their areas, directly to parish and town councils to be spent on infrastructure or anything else that is concerned with addressing the demands that development places on an area.
The West Northamptonshire Council will pass accumulated funds to the parish every 6 months, and the parish council will be required to report on receipts and expenditure each year.
The charging authorities (the Unitary Authority) have to pass on a proportion of CIL receipts to parish and town councils from developments that take place in their area. The Unitary Authority is required to pass 15% of CIL receipts to relevant Parish and Town Councils arising from developments in their areas. This rises to 25% in areas with an adopted Neighbourhood Development Plan.
Please see the reports below which outline the CIL payments Moulton Parish Council have received from West Northamptonshire Council (and formerly Daventry District Council) for the last few years.
Regulation 62A Monitoring Report - CIL Reporting 2020-2021
Regulation 62A Monitoring Report - CIL Reporting 2019-2020
Regulation 62A Monitoring Report - CIL Reporting 2018-2019
Regulation 62A Monitoring Report - CIL Reporting 2017-2018
Year to Date Performance vs Budget
Public Works Loan Board Loans
The Public Works Loan Board (PWLB) is a statutory body operating within the United Kingdom Debt Management Office, an Executive Agency of HM Treasury.
PWLB's function is to lend money from the National Loans Fund to local authorities, and to collect the repayments.
Moulton Parish Council currently have a number of loans with the Public Works Loan Board, which have enabled the council to purchase Crowfields Common Local Nature Reserve and build Moulton Community Centre.
The details of all the loans are documented in the attached, which will be updated every six months, as and when repayments are made and payment schedules are received from PWLB. Payments for each loan are made at half year intervals (May & November).
Public Works Loan Board (PWLB) Audit Statement 31.03.22
The Robert Eady Trust
Charity No: 1011584
Registered: 3rd June 1992
Charitable Objects: To provide for the advancement of public education by the provision of the exhibit and the collection.
Latest Minutes: THE ROBERT EADY TRUST (moultonnorthants-pc.gov.uk)
Moulton Village Hall
Charity No: 202776
Registered: 20th March 1962
Charitable Objects: Provision and maintenance of a village hall for use by inhabitants of the area of benefit.
Latest Minutes: MOULTON VILLAGE HALL TRUST (moultonnorthants-pc.gov.uk)