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Council Finances

The law makes Llangunnor Community Council responsible for financial management and the system of financial checks and balances to manage its own money well and to safeguard its assets.

The Clerk of Llangunnor Community Council is also the Responsible Financial Officer (RFO) to manage the finances of the council. The RFO makes sure the accounts are kept properly.

Llangunnor Community Council appoints its own internal auditor who acts as one of the council's financial checks and balances. The internal auditor is independent of the council's management and the other checks and balances. The internal auditor checks that the councils system of checks and balances is working properly.

The Auditor General for Wales appoints external auditors for local councils. The external auditor makes sure that Llangunnor Community Council has effective financial checks and balances and has prepared the accounts properly.

The Public Audit (Wales) Act 2004 allows the public to inspect the council's annual accounts and accounting records before the external audit. The public can also ask questions of the auditor and make an objection to something in the accounts if they wish to.