Local Councils

RFO Accounting Support

Specialist Finance, Governance & Compliance Support for Town and Parish Councils

Town and Parish Councils operate within a unique regulatory environment, requiring compliance with the Accounts and Audit Regulations 2015, Local Audit and Accountability Act 2014, Local Government Act 1972, Local Government Finance Act 1988, Local Government Transparency Code 2015, the Practitioners' Guide (SAPPP 2026), HMRC requirements, and the Council's own Financial Regulations and Standing Orders. Effective financial management is essential not only for safeguarding public funds, but also for maintaining transparency, public trust and informed decision-making by Councillors.

My RFO (Responsible Finance Officer) Accounting Support service provides experienced, practical finance support designed specifically for Town and Parish Councils. Whether supporting an existing Clerk / RFO, providing interim cover, assisting with year-end and AGAR preparation, or strengthening financial processes and governance arrangements, I help Councils maintain compliance, improve financial visibility, and reduce administrative burden.

Bookkeeping & Financial Records Management

Accurate financial records are the foundation of effective local government finance. Councils are responsible for accounting for public funds, maintaining clear audit trails, and demonstrating transparency to Auditors, Councillors, and the Public. Poor financial record keeping can lead to unexplained variances, governance weaknesses, audit findings, unnecessary pressure at year-end, and ultimately non-compliance with SAPPP Regulations.

My bookkeeping support service ensures your Council's financial records remain accurate, organised and audit-ready throughout the year. By maintaining robust accounting records and performing regular reconciliations, I help Councils strengthen financial control, improve reporting accuracy and create a smooth pathway towards year-end accounting and AGAR preparation.

My Services:

Accurate transaction recording to trial balance - Record Council receipts and payments, and journals up to trial balance stage.
Bank reconciliations and digital records - Maintain regular bank reconciliations and accurate digital records of receipts and payments.
Audit-ready finance files - Maintain organised supporting documentation and transaction evidence for internal and external audit review.
Year-end accounting support - Ensure accounting records are properly maintained throughout the year to facilitate a smooth year-end closure process.

Payroll Management

Payroll remains one of the most sensitive areas of Council Finance Administration. Mid-month joiners & leavers, salary changes, NJC pay awards, taxation updates, pension contributions, etc. all require careful management as . Even minor payroll errors can create compliance issues, reduce employee confidence, and become increasingly difficult to correct later in the financial year.

My payroll support service provides dependable and accurate payroll administration, supporting Councils to meet their obligations to employees, HMRC and pension providers. With a focus on accuracy, timeliness and audit readiness, I ensure payroll processes operate smoothly and consistently throughout the year.

My Services:

Accurate payroll calculations - Process salaries, deductions, pensions and payroll adjustments.
HMRC payroll return preparation - Prepare RTI submissions, P60s, P45s and related payroll returns.
PAYE and National Insurance guidance - Support compliance with employer payroll obligations.
Payroll record maintenance - Maintain payroll records and issue timely payslips and supporting documentation.

VAT (Value Added Tax)

VAT is one of the more complex finance areas for local councils. Whilst most Town and Parish Councils are not VAT registered, they are generally still entitled to recover eligible VAT incurred on expenditure under Section 33 of the VAT Act 1994. Incorrect VAT treatment, missing evidence, or poorly prepared claims can result in public funds not being reclaimed promptly.

My VAT support service helps Councils maximise eligible VAT recovery while maintaining full compliance with HMRC requirements. Through accurate record keeping, careful review of supporting documentation and clear guidance on VAT treatment, I help ensure VAT claims are processed efficiently and with confidence.

My Services:

VAT records maintenance - Maintain accurate VAT records ready for review and reclaim.
VAT reclaim preparation - Prepare and review VAT claims for submission to HMRC.
Council VAT guidance - Advise on VAT treatment relating to Council expenditure, projects and contracts.
Supporting documentation review - Verify invoices and receipts meet HMRC requirements before submission.

Accounting Systems & Financial Process Set-up

Many Councils rely upon financial processes which they’ve followed over a number of years without regular formal review. While these processes may remain functional, they often create avoidable inefficiencies and bottlenecks, governance risks, and additional work for month-ends and year-ends. Modern accounting systems and well-designed procedures can both significantly strengthen financial control and reduce administrative burden.

Drawing upon experience across multiple accounting systems and local government finance environments, I help Councils establish practical, efficient and audit-focused finance processes. Whether implementing a new finance system, reviewing workflows or providing staff training, my objective is to improve financial resilience whilst maintaining compliance and governance standards.

My Services:

System recommendation and implementation - Support the selection and setup of suitable accounting software.
Financial process reviews - Review existing finance processes and identify opportunities for improvement.
Workflow configuration - Streamline financial administration, invoice processing, financial reporting, and reconciliation processes.
Tailored training and demonstrations - Deliver practical system and process training for Clerks, RFOs, and Council staff.

AGAR and Audit Readiness

Transparency and accountability are central principles of local government finance. Every year, Councils are required to prepare accounting statements, supporting documentation, and AGAR (Accountability and Governance Annual Return) in accordance with LG Regulations, and the Practitioners' Guide (SAPPP 2026). Insufficient preparation can result in avoidable audit queries, delays, and reputational concerns.

I provide comprehensive year-end accounting guidance and support to help Councils present accurate and compliant financial information, produce AGAR and Accounting Statements, and achieve Audit Readiness. By ensuring records are complete, reconciliations are performed and supporting evidence is organised, I help make the internal and external audit process significantly smoother.

My Services:

AGAR working paper preparation - Prepare supporting schedules and reconciliations for AGAR completion.
Year-end accounting support - Assist in producing accurate annual accounting information.
Audit readiness reviews - Organise supporting evidence for internal and external audit.
Compliance-focused reporting - Align accounting statements with the Practitioner’s Guide regulations.

Budgeting and Forecasting

A Council's budget directly influences the level of precept charged to local taxpayers, and determines which services and projects can be delivered during the year. Without robust budgeting and forecasting, Councils can struggle to manage reserves, respond to unexpected expenditure, and make informed long-term decisions regarding assets, projects, and service delivery.

I support the preparation of realistic budgets and forecasts, and cash-flow projections that support informed decision-making by both Council Officers and Councillors. By identifying future financial pressures and opportunities early, Councils are better equipped to maintain financial sustainability and demonstrate sound financial management.

My Services:

Annual budget preparation support - Assist with development of detailed revenue and capital budgets.
Cash-flow forecasting - Project future cash requirements and identify potential funding pressures.
Reserve planning and forecasting - Support earmarked reserve planning and long-term financial sustainability.
Financial scenario modelling - Assess the impact of different precept, expenditure and project options.

Management Accounting

Councillors are expected to make informed decisions on behalf of the communities they represent, and therefore require timely, understandable, and reliable financial information throughout the year. Councillors require financial information that highlights budget performance, variances and emerging financial risks. Year-end accounting statements provides visibility of historic financial performance, it does not provide visibility of current financial matters - which is needed to support ongoing decision-making.

My management accounting service provides clear, meaningful financial reporting bespoke to the needs of individual Town and Parish Councils. My reports can help Councillors and Senior Officers gain visibility on financial performance, budget positions, cash-flows, reserves positions, and identify issues before they become significant concerns.

My Services:

Budget monitoring reports - Track actual income and expenditure against Council-approved budgets.
Management reporting packs - Produce financial reports for Council and Committee meetings.
Variance analysis and commentary - Explain significant budget variations and emerging trends.
Practical financial insights - Highlight risks, opportunities and recommended actions for consideration.

Disclaimer:

The Responsible Financial Officer (RFO) is a statutory appointment made by the Council under Section 151 of the Local Government Act 1972. Whilst my RFO Accounting Support services can support Council Financial Administration, the ultimate responsibility for the discharge of the statutory RFO duties remains with the person formally appointed as Responsible Finance Officer and/or Proper Officer (Clerk) by the Council, unless I am specifically appointed to this capacity by formal resolution of Full Council. Services are to be provided in support of, and not in replacement of, the Council's legal and governance responsibilities.