This document is sent to East Devon District Council and published on the Parish Council website no later than 30th December following the reporting year.
Name of smaller
authority: GITTISHAM PARISH COUNCIL
County area (local
councils and parish meetings only: DEVON
Please provide full explanations, including numerical values,
for the following:
•variances of more than
15% between totals for individual boxes (except variances of less than £200);
•a breakdown of
approved reserves if the total reserves (Box 7) figure is more than twice the
annual precept/rates & levies value (Box 2).
Section 2
2018/19
£
2019/20 £
Variance £
Variance %
Detailed explanation of variance (with amounts £)
Box 2
Precept or
Rates and
Levies
8016
8160
-144
-1.79
n/a
Box 3
Total other
receipts
8039
12442
-4403
-54.7
Receipt of CIL money £2,100.93; receipt of
National Lottery grant £10,000; receipt of East
Devon Sustainable Development Fund £250
Box 4
Staff costs
2583
2940
-357
-13.8
n/a
Box 5 Loan
interest/ capital
repayments
NIL
NIL
NIL
NIL
n/a
Box 6
All other
payments
11052
20235
-9183
-83
National Lottery grant spent improving play area
facilities (slide tower & rolling log). Rotting picnic benches replaced
in play area; work on website to meet accessibility regulations
Box 9
Total fixed assets & long
term investments & assets
14,803
15856
-1053
-7.1
n/a
Box 10 Total borrowings
NIL
NIL
NIL
n/a
Explanation
for ‘high’ reserves
Box 7 is more than
twice Box 2 because the authority held the following breakdown of reserves at
the year-end:
To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2020, and that wish to certify themselves as exempt from a limited assurance review under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015
There is no requirement to have a limited assurance review or to submit an Annual Governance and Accountability Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the authority after 31 March 2020 and a completed Certificate of Exemption is submitted no later than 30 June 2020 notifying the external auditor.
Gittisham Parish Council
certifies that during the financial year 2019/20, the higher of the authority’s total gross income for the year or total gross annual expenditure, for the year did not exceed £25,000
£20,602
£23,175
Total annual gross income for the authority 2019/20:
Total annual gross expenditure for the authority 2019/20:
There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limited assurance review will still be required. If an authority is unable to confirm the statements below then it cannot certify itself as exempt and it must submit the completed Annual Governance and Accountability Return Part 3 to the external auditor to undertake a limited assurance review for which a fee of £200 +VAT will be payable.
By signing this Certificate of Exemption you are confirming that:
The authority was in existence on 1st April 2016
In relation to the preceding financial year (2018/19), the external auditor has not:
issued a public interest report in respect of the authority or any entity connected with it
made a statutory recommendation to the authority, relating to the authority or any entity connected with it
issued an advisory notice under paragraph 1(1) of Schedule 8 to the Local Audit and Accountability Act 2014 (“the Act”), and has not withdrawn the notice
commenced judicial review proceedings under section 31(1) of the Act
made an application under section 28(1) of the Act for a declaration that an item of account is unlawful, and the application has not been withdrawn nor has the court refused to make the declaration
The court has not declared an item of account unlawful after a person made an appeal under section 28(3) of the Act.
If you are able to confirm that the above statements apply and that the authority neither received gross income, nor incurred gross expenditure, exceeding £25,000, then the Certificate of Exemption can be signed and a copy submitted to the external auditor either by email or by post (not both).
The Annual Internal Audit Report, Annual Governance Statement, Accounting Statements, an analysis of variances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts and Audit Regulations 2015 including the period for the exercise of public rights still need to be fully completed and, along with a copy of this certificate, published on a public website* before 1 July 2020. By signing this certificate you are also confirming that you are aware of this requirement.
03/06/2020
30/06/2020
42/20
Signed by Chairman
30/06/2020
Signed by the Responsible Financial Officer I confirm that this Certificate of Exemption was approved by this authority on this date:
This authority’s internal auditor, acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with relevant procedures and controls to be in operation during the financial year ended 31 March 2020.
The internal audit for 2019/20 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.
Internal control objective
Agreed? Please choose one of the following
Yes
No*
Not covered**
A. Appropriate accounting records have been properly kept throughout the financial year.
Yes
B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.
Yes
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.
Yes
D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.
Yes
E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for.
Yes
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.
Not used
G. Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied.
Yes
H. Asset and investments registers were complete and accurate and properly maintained.
Yes
I. Periodic and year-end bank account reconciliations were properly carried out.
Yes
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded.
Yes
K. If the authority certified itself as exempt from a limited assurance review in 2018/19, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2018/19 AGAR tick “not covered”)
Yes
L. The authority has demonstrated that during summer 2019 it correctly provided for the exercise of public rights as required by the Accounts and Audit Regulations.
Yes
M. (For local councils only) Trust funds (including charitable) – The council met its responsibilities as a trustee.
Yes
No
Not applicable
Not Applicable
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
Date(s) internal audit undertaken Name of person who carried out the internal audit
29/05/20
Alison Marshall
Signature of person who carried out the internal audit
Date 29/05/2020
*If the response is ‘no’ please state the implications and action being taken to address any weakness in control identified (add separate sheets if needed). **Note: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when it is next planned; or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).
Section 1 – Annual Governance Statement 2019/20
We acknowledge as the members of:
ENTER NAME OF AUTHORITY
our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2020, that:
Agreed
Yes
No
‘Yes’ means that this authority:
1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements.
Yes
prepared its accounting statements in accordance with the Accounts and Audit Regulations.
2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.
Yes
made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.
3. We took all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances.
Yes
has only done what it has the legal power to do and has complied with Proper Practices in doing so.
4. We provided proper opportunity during the year for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations.
Yes
during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts.
5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.
Yes
considered and documented the financial and other risks it faces and dealt with them properly.
6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.
Yes
arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.
7. We took appropriate action on all matters raised in reports from internal and external audit.
Yes
responded to matters brought to its attention by internal and external audit.
8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements.
Yes
disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant.
9. (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit.
Yes
No
N/A
has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts.
N/A
*For any statement to which the response is ‘no’, an explanation must be published
This Annual Governance Statement was approved at a Signed by the Chairman and Clerk of the meeting where approval was given: meeting of the authority on:
03/06/2020 Chairman
Recorded as minuet reference: 44/20 Clerk
Section 2 – Accounting Statements 2019/20 for Gittisham Parish Council
Year ending
Notes and guidance
31 March 2019 £
31 March 2020 £
Please round all figures to nearest £1. Do not leave any boxes blank and report £0 or Nil balances. All figures must agree to underlying financial records.
1. Balances brought forward
17,698
20,118
Total balances and reserves at the beginning of the year as recorded in the financial records. Value must agree to Box 7 of previous year.
2. (+) Precept or Rates and Levies
8,016
8,160
Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.
3. (+) Total other receipts
8,039
12,442
Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.
4. (-) Staff costs
2,583
2,940
Total expenditure or payments made to and on behalf of all employees. Include gross salaries and wages, employers NI contributions, employers pension contributions, gratuities and severance payments.
5. (-) Loan interest/capital repayments
0
0
Total expenditure or payments of capital and interest made during the year on the authority’s borrowings (if any).
6. (-) All other payments
11,052
20,235
Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).
7. (=) Balances carried forward
20,118
17,545
Total balances and reserves at the end of the year. Must equal (1+2+3) – (4+5+6).
8. Total value of cash and short term investments
20,118
17,545
The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March – To agree with bank reconciliation.
9. Total fixed assets plus long term investments and assets
14,803
16,523
The value of all the property the authority owns – it is made up of all its fixed assets and long term investments as at 31 March.
10. Total borrowings
0
0
The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).
11. (For Local Councils Only) Disclosure note re Trust funds (including charitable)
Yes
No
The Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.
No
N.B. The figures in the accounting statements above do not include any Trust transactions.
I certify that for the year ended 31 March 2020 the Accounting
Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and payments or income and expenditure basis following the guidance in Governance and Accountability for Smaller Authorities – a Practitioners’ Guide to Proper Practices and present fairly the financial position of this authority.
Signed by Responsible Financial Officer before being presented to the authority for approval
Date 01/06/2020
I confirm that these Accounting Statements were approved by this authority on this date:
03/06/2020
as recorded in minute reference:
45/20
Signed by Chairman of the meeting where the Accounting Statements were approved
NOTICE OF PUBLIC RIGHTS AND PUBLICATION OF ANNUAL GOVERNANCE & ACCOUNTABILITY RETURN (EXEMPT AUTHORITY) ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2020
Local Audit and Accountability Act 2014 Sections 25, 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 (SI 2020/404)
NOTICE
Date of announcement Sunday 14 June 2020
2. Each year the smaller authority prepares an Annual Governance and Accountability Return (AGAR). The AGAR has been published with this notice. It will not be reviewed by the appointed auditor, since the smaller authority has certified itself as exempt from the appointed auditor’s review. Any person interested has the right to inspect and make copies of the AGAR, the accounting records for the financial year to which it relates and all books,deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested.
For the year ended 31 March 2020, these documents will be available on reasonable notice by application to: Fiona Clampin (clerk, Gittisham Parish Council), Garlands, Gittisham EX14 3AJ Tel. 01404 851442 email:
commencing on Monday 15 June 2020 and ending on Friday 24 July 2020
3. Local government electors and their representatives also have the opportunity to question the appointed auditor about the accounting records; and the right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority.The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above dates only.
4. The smaller authority’s AGAR is only subject to review by the appointed auditor if questions or objections raised under the Local Audit and Accountability Act 2014 lead to the involvement of the auditor. The appointed auditor is:PKF Littlejohn LLP (Ref: SBA Team)15 Westferry Circus, Canary Wharf, London E14 4HD (mailto:)
5. This announcement is made by Fiona Clampin (clerk, Gittisham Parish Council).
LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS
Please note that this summary applies to all relevant smaller authorities, including localcouncils, internal drainage boards and ‘other’ smaller authorities.
The basic position
The Local Audit and Accountability Act 2014 (the Act) governs the work of auditors appointed to smaller authorities. This summary explains the provisions contained in Sections 26 and 27 of the Act.The Act, the Accounts and Audit Regulations 2015 and the Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 also cover the duties, responsibilities and rights of smaller authorities, other organisations and the public concerning the accounts being audited. As a local elector, or an interested person, you have certain legal rights in respect of the accounting records of smaller authorities. As an interested person you can inspect accounting records and related documents. If you are a local government elector for the area to which the accounts relate you can also ask questions about the accounts and object to them. You do not have to pay directly for exercising your rights. However, any resulting costs incurred by the smaller authority form part of its running costs. Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council tax.
The right to inspect the accounting records.
Any interested person can inspect the accounting records, which includes but is not limited to local electors. You can inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records. You can copy all, or part, of these records or documents. Your inspection must be about the accounts, or relate to an item in the accounts. You cannot, for example, inspect or copy documents unrelated to the accounts, or that include personal information (Section 26 (6) – (10) of the Act explains what is meant by personal information). You cannot inspect information which is protected by commercial confidentiality. This is information which would prejudice commercial confidentiality if it was released to the public and there is not, set against this, a very strong reason in the public interest why it should nevertheless be disclosed. When smaller authorities have finished preparing accounts for the financial year and approved them,they must publish them (including on a website). There must be a 30 working day period, called the ‘period for the exercise of public rights’, during which you can exercise your statutory right to inspect the accounting records. Smaller authorities must tell the public, including advertising this on their website, that the accounting records and related documents are available to inspect. By arrangement you will then have 30 working days to inspect and make copies of the accounting records. You may have to pay a copying charge. Legislative changes have been made as a result of the restrictions imposed by the Coronavirus for the 2019/20 reporting year which mean that there is no requirement for a common period for public rights. The period for the exercise of public rights must however commence on or before 1 September 2020. The advertisement must set out the dates of the period for the exercise of public rights, how you can communicate to the smaller authority that you wish to inspect the accounting records and related documents, the name and address of the auditor, and the relevant legislation that governs the inspection of accounts and objections.
The right to ask the auditor questions about the accounting records.
You should first ask your smaller authority about the accounting records, since they hold all the details. If you are a local elector, your right to ask questions of the external auditor is enshrined in law.However, while the auditor will answer your questions where possible, they are not always obliged to do so. For example, the question might be better answered by another organisation, require investigation beyond the auditor’s remit, or involve disproportionate cost (which is borne by the local taxpayer). Give your smaller authority the opportunity first to explain anything in the accounting records that you are unsure about. If you are not satisfied with their explanation, you can question the external auditor about the accounting records.The law limits the time available for you formally to ask questions. This must be done in the period for the exercise of public rights, so let the external auditor know your concern as soon as possible. The advertisement or notice that tells you the accounting records are available to inspect will also give theperiod for the exercise of public rights during which you may ask the auditor questions, which here means formally asking questions under the Act. You can ask someone to represent you when asking the external auditor questions.Before you ask the external auditor any questions, inspect the accounting records fully, so you know what they contain. Please remember that you cannot formally ask questions, under the Act, after the end of the period for the exercise of public rights. You may ask your smaller authority other questions about their accounts for any year, at any time. But these are not questions under the Act.You can ask the external auditor questions about an item in the accounting records for the financial year being audited. However, your right to ask the external auditor questions is limited. The external auditor can only answer ‘what’ questions, not ‘why’ questions. The external auditor cannot answer questions about policies, finances, procedures or anything else unless it is directly relevant to an item in the accounting records. Remember that your questions must always be about facts, not opinions. To avoid misunderstanding, we recommend that you always put your questions in writing.
The right to make objections at audit.
You have inspected the accounting records and asked your questions of the smaller authority. Now you may wish to object to the accounts on the basis that an item in them is in your view unlawful or there are matters of wider concern arising from the smaller authority’s finances. A local government elector can ask the external auditor to apply to the High Court for a declaration that an item of account is unlawful, or to issue a report on matters which are in the public interest. You must tell the external auditor which specific item in the accounts you object to and why you think the item is unlawful, or why you think that a public interest report should be made about it. You must provide the external auditor with the evidence you have to support your objection. Disagreeing with income or spendingdoes not make it unlawful. To object to the accounts you must write to the external auditor stating you want to make an objection, including the information and evidence below and you must send a copy to the smaller authority.
The notice must include:
confirmation that you are an elector in the smaller authority’s area;
why you are objecting to the accounts and the facts on which you rely;
details of any item in the accounts that you think is unlawful;
and details of any matter about which you think the external auditor should make a public interest report.
Other than it must be in writing, there is no set format for objecting. You can only ask the external auditor to act within the powers available under the Local Audit and Accountability Act 2014.
A final word.
You may not use this ‘right to object’ to make a personal complaint or claim against your smaller authority. You should take such complaints to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor. Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections. In deciding whether to take your objection forward, one of a series of factors the auditor must take into account is the cost that will be involved, they will only continue with the objection if it is in the public interest to do so. They may also decide not to consider an objection if they think that it is frivolous or vexatious, or if it repeats an objection already considered. If you appeal to the courts against an auditor’s decision not to apply to the courts for a declaration that an item of account is unlawful, you will have to pay for the action yourself.
For more detailed guidance on public rights and the special powers of auditors, copies of the publication Local authority accounts: A Guide to Your Rights are available from the NAO website.
If you wish to contact your authority’s appointed external auditor please write to the address in paragraph 4 of the Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return.
(Organisational information, structures, locations and contacts)
This will be current information only.
Who’s who on the Council and its Committees
(Website / hard copy / email)
Free / 10p per page / free
Contact details for Parish Clerk and Council members
(Website / hard copy / email)
Free / 10p per page / free
Location of main Council office and accessibility details
(Website / hard copy / email for details of accessibility)
Free / 10p per page / free
Staffing structure
(Website / hard copy / email)
Free / 10p per page / free
Class 2 – What we spend and how we spend it
(Financial information relating to projected and actual income and expenditure, procurement, contracts and financial audit)
Current and previous financial year as a minimum
Annual return form and report by auditor
(Website / hard copy / email)
Free / 10p per page / free
Finalised budget
Email
Precept
(Website / hard copy / email)
Free / 10p per page / free
Borrowing Approval letter
Not applicable
n/a
Financial Standing Orders and Regulations
Website / hard copy / email
Free / 10p per page / free
Grants given and received
hard copy / email (contact clerk)
10p per page / free
List of current contracts awarded and value of contract
hard copy / email (contact clerk)
10p per page / free
Members’ allowances and expenses
hard copy / email (contact clerk)
10p per page / free
Class 3 – What our priorities are and how we are doing
(Strategies and plans, performance indicators, audits, inspections and reviews)
Current and previous year as a minimum
Parish Plan (from 2010)
Website / hard copy / email
Free
Annual Report to Parish or Community Meeting (current and previous year as a minimum)
Website / hard copy / email
10p per page / free
Quality status
n/a
n/a
Local charters drawn up in accordance with DCLG guidelines
n/a
n/a
Class 4 – How we make decisions
(Decision making processes and records of decisions)
Current and previous council year as a minimum
Timetable of meetings (Council and any committee/sub-committee meetings and parish meetings)
Website / hard copy / email
Free / 10p per page / free
Agendas of meetings (as above)
Website / hard copy / email
Free / 10p per page / free
Minutes of meetings (as above) – n.b. this will exclude information that is properly regarded as private to the meeting.
Website / hard copy / email
Free / 10p per page / free
Reports presented to council meetings – n.b. this will exclude information that is properly regarded as private to the meeting.
Website / hard copy / email
10p per page / free
Responses to consultation papers
Hard copy / email (contact clerk)
10p per page / free
Responses to planning applications
Website / hard copy / email
Free / 10p per page / free
Byelaws
n/a
n/a
Class 5 – Our policies and procedures
(Current written protocols, policies and procedures for delivering our services and responsibilities)
Current information only
Policies and procedures for the conduct of council business:
Procedural standing orders
Committee and sub-committee terms of reference
Delegated authority in respect of officers
Code of Conduct
Policy statements
For all policies and procedures:
Website/hard copy/email
Free / 10p per page / free
Policies and procedures for the provision of services and about the employment of staff:
Internal instructions to staff and policies relating to the delivery of services
Equality and diversity policy
Health and safety policy
Recruitment policies (including current vacancies)
Policies and procedures for handling requests for information
Complaints procedures (including those covering requests for information and operating the publication scheme)
For all policies and procedures:
Website/hard copy/email
Free / 10p per page / free
Information security policy
hard copy/email (contact clerk)
10p per page / free
Records management policies (records retention, destruction and archive)
hard copy/email (contact clerk)
10p per page / free
Data protection policies
hard copy/email (contact clerk)
10p per page / free
Schedule of charges (for the publication of information)
See below
Class 6 – Lists and Registers
Currently maintained lists and registers only
Any publicly available register or list (if any are held this should be publicised; in most circumstances existing access provisions will suffice)
Hard copy (contact clerk)
10p per page
Assets register
Website/hard copy/email
Free / 10p per page / free
Disclosure log (indicating the information that has been provided in response to requests; recommended as good practice, but may not be held by parish councils)
Not applicable (available from Monitoring Officer at the District Council)
POA to EDDC
Register of members’ interests
Website
Free
Register of gifts and hospitality
Original documents maintained by District Council.
POA to EDDC
Class 7 – The services we offer
(Information about the services we offer, including leaflets, guidance and newsletters produced for the public and businesses)
Current information only
Allotments
n/a
Burial grounds and closed churchyards
n/a
Community centres and village halls
n/a
Parks, playing fields and recreational facilities
Hard copy / email (contact clerk)
10p per page / free
Seating, litter bins, clocks, memorials and lighting
Hard copy / email (contact clerk)
10p per page / free
Bus shelters
Hard copy / email (contact clerk)
10p per page / free
Markets
n/a
Public conveniences
n/a
Agency agreements
n/a
Services for which the council is entitled to recover a fee, together with those fees (e.g. burial fees)
This describes how the charges have been arrived at and should be published as part of the guide.
Photocopying @ 10p per sheet (black & white, actual cost incurred by the authority)
Photocopying @ 10p per sheet (colour, actual cost incurred by the authority)
Postage (actual cost of Royal Mail standard 2nd class)
Major enquiries (£15 per hour, in accordance with current legislation Local Government Act 2003, section 93.)
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