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Normally Great Shelford Parish Council would be in a position to publish the previous year’s accounts and provide an opportunity for residents to view the accounts known as the ‘Period for the Exercise of Public Rights’ at this time. It is also a requirement that this period covers the first two weeks of July. However, due to the size of the precept and the council’s expenditure, the External Auditor has requested that the accounts are restated on an Income and Expenditure basis meaning that money owed, services received, etc. as at Year End (31st March) are taken into consideration, rather than on a receipts and payments basis. Receipts and payments basis means just that – accounts are written to show money received and money paid whether it has cleared the bank account or not and does not show outstanding creditors and debtors.
The External Auditor has recommended delaying publication of the restated accounts until after they have been approved by the parish council which is expected to be 21st July.