Financial Reporting


Each year Little Ouserburn Grouped Parish Council calculates how much money it requires to provide its services or achieve any planned projects. This sum, called the precept, is collected by Harrogate Borough Council as part of a household’s council tax. Little Ouseburn Grouped Parish Council does not receive any money from central government, nor does it receive any financial support from local business rates.

For 2022/20 the precept will remain unchanged at £3750


As a local resident you have legal rights to inspect, ask questions about and challenge items in your council’s accounts. For more information, the National Audit Office has published a guide External link opens in new tab or windowCouncil Accounts – a guide to your rights.

Accounts and Audit Regulations

In order to comply with the Accounts and Audit Regulations and associated documents, the Parish Council is required to publish certain information.

The Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 set out the responsibilities of all local councils in respect of their accounting and auditing procedures.

Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Council. 

The Council is also required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the independent external auditor appointed by the Audit Commission for examination.