Finance & Audit

The Precept

Each year Downton Parish Council calculates how much money it requires to deliver and maintain services within the community. Services such as grass cutting, bin emptying, public toilets, three play parks, the cemetery and the Clerk’s Office.

This sum, called the Precept, is collected by Wiltshire Council as part of a household’s council tax.

Downton Parish Council does not receive any money from central government or Wiltshire Council, nor does it receive any financial support from local business rates which are collected by Wiltshire Council. Other sources of income, such as grants or loans, can be obtained to cover costs of special projects.

Information for residents about the precept increase 2024/25.

Financial Regulations

Financial Regulations – adopted by the Parish Council on 8th April 2024.

These financial regulations govern the conduct of financial management by the council and may only be amended or varied by resolution of the council. Financial regulations are one of the council’s three governing policy documents providing procedural guidance for members and officers. Financial regulations must be observed in conjunction with the council’s standing orders and any individual financial regulations relating to contracts.

The Clerk has been appointed as the Responsible Financial Officer to administer the Council’s financial affairs in accordance with proper practices.

General & Earmarked Reserves Policy – adopted by the Parish Council on 8th April 2024.

Downton Parish Council is required to maintain adequate financial reserves to meet the needs of its operations and to ensure financial security. The General Reserves Policy sets out how the Council will determine and review the level of reserves.


The Parish Council must deal with its accounts in accordance with Local Audit and Accountability Act 2014, the Accounts and Audit Regulations 2015, and the National Audit Office Code of Audit Practice 2015.

Each year, Smaller Authorities are required to conduct a review of the effectiveness of the systems of internal control and prepare an Annual Governance and Accountability Return (AGAR) in accordance with proper practices in relation to accounts.

The appointed external auditor is:

PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
E14 4HD

The Local Government Transparency Code 2015 sets out what information must be published by local authorities dependent upon their annual turnover.

Financial Reports

Year Ending March 2024 Financial Reports (to be published when available)

Document Title  Date Adopted File type
Annual Governance Statement – Section 1 June 2024
Accounting Statements – Section 2 June 2024
All items of expenditure above £250 June 2024
Procurement Information above £5,000 June 2024
Award of Grants to Voluntary, Community and Social Enterprise Organisations June 2024
PWLB Loan Approval Letter May 2023
Precept Request Return January 2023
Annual Internal Audit Report June 2024
Variance Report June 2024
Bank Reconciliation June 2024
Asset Register (including Council land and building assets) April 2024 Microsoft 365 Excel Logo
Organisation Chart April 2024 JPG File Icon
Notice of Public Rights and Publication of Unaudited AGAR June 2024
Notice of Conclusion of Audit

Year Ending March 2023 Financial Reports

Year Ending March 2022 Financial Reports

Year Ending March 2021 Financial Reports

Year Ending March 2020 Financial Reports

Year Ending March 2019 Financial Reports

Year Ending March 2018 Financial Reports

Year Ending March 2017 Financial Reports