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.
Financial Regulations
Financial Regulations govern the conduct of financial management and must be observed in conjunction with the Standing Orders.
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 Clerk has been appointed as the Responsible Financial Officer to administer the Council’s financial affairs in accordance with proper practices.
Audit
Downton 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 Local Government Transparency Code 2015 sets out what information must be published by local authorities dependent upon their annual turnover.
Downton Parish Council’s appointed external auditor is:
PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London
E14 4HD
You are browsing Documents for the year 2025/26
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