e. Finance

A parish meeting may precept the billing authority (i.e. a district or unitary council) for the expenditure incurred in the performance of its functions. The Chair is responsible for the issue of the precept to the billing authority (s.39(2) Local Government Finance Act 1992).

The accounts of a parish meeting are subject to audit in the same way as those of a parish council (s.2 Audit Commission Act 1998 and schedule 2, para (1)(c)). The Chair is responsible for the accounts and financial management as prescribed in s.150(6) and the Accounts and Audit (England) Regulations 2011/817.

Further information is available in the Audit section of the Model Council.

N.B. NALC have issued an advice note on their website - The powers of a parish meeting in a parish without a separate parish council.

[To access the NALC website you will need to set up an individual account (SALC members only).  Video guidance on how to do this is available here - https://youtu.be/zapNDmP8jjY?si=jtXhLh0Wm5ANHrO4]