Notice of appointment of the date for the exercise of electors' rights 2022-23

Notice of appointment of the date for the exercise of electors’ rights

Financial year ending 31 March 2023

  1. Date of announcement  31st July 2023

  2. Each year the annual accounts are audited by the Auditor General for Wales. Prior to this date, any interested person has the opportunity to inspect and make copies of the accounts and all books, deeds, contracts, bills, vouchers and receipts etc relating to them for 20 working days on reasonable notice. For the year ended 31 March 2023, these documents will be available on reasonable notice on application in writing to:

    Cllr Mike Flanagan, Chair NHCC, 45 Angelton Green,  Pen-y-Fai,   Bridgend CF31 4LQ

between the hours of  09.00 - 16.00pm commencing on
Monday to Friday 3 August 2023
31 August 2023


3. From 11 September 2023, until the audit has been completed, Local Government Electors and their representatives also have:

  • the right to question the Auditor General about the accounts.

  • the right to attend before the Auditor General and make objections to the accounts or any item in them. Written notice of an objection must first be given to the Auditor General. A copy of the written notice must also be given to the council.

    The Auditor General can be contacted via: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ or by email at This email address is being protected from spambots. You need JavaScript enabled to view it..

4. The audit is being conducted under the provisions of the Public Audit (Wales) Act 2004, the Accounts and Audit (Wales) Regulations 2014 and the Auditor General for Wales’ Code of Audit Practice.


Electors’ rights under the Public Audit (Wales) Act 2004

The basic position

By law, any interested person has the right to inspect the council’s accounts. If you are entitled and registered to vote in local council elections, then you (or your representative) also have the right to ask the Auditor General questions about them or challenge an item of account contained within them.

The right to inspect the accounts

When a local government body has finalised its accounts for the previous financial year, it must advertise that they are available for people to look at. Having given reasonable notice of your intentions, you then have 20 working days to look through the accounts and supporting documents. You will be able to make copies of the accounts and most of the relevant documents from the body. You will probably have to pay a copying charge.

The right to ask the auditor questions about the accounts

You can only ask the Auditor General questions about the accounts. The Auditor General does not have to answer questions about the body’s policies, finances, procedures or anything else not related to the accounts. Your question must be about the accounts that are subject to audit. The Auditor General does not have to say whether he thinks something the council has done, or an item in its accounts, is lawful or reasonable.

The right to object to the accounts

If you think that the body has spent money that they should not have, or that someone has caused a loss to the body deliberately or by behaving irresponsibly, you can object to the Auditor General by sending a formal ‘notice of objection’, which must be in writing to the address below. You may request that the Auditor General applies to the courts for a declaration that such items of account are unlawful. You must tell the Auditor General why you are objecting. The Auditor General must reach a decision on your objection. If you are not happy with that decision, you can appeal to the courts. You must also send a copy of your notice to the council itself.

You may also object if you think that there is something in the accounts that the Auditor General should discuss with the council or tell the public about in a ‘public interest report’. Again, you must give your reasons in writing to the Auditor General at the address below. In this case, the Auditor General must decide whether to take any action. The Auditor General will normally, but does not have to, give reasons for his decision and you cannot appeal to the courts. You may not use this ‘right to object’ to make a personal complaint or claim against the body.

If you wish to make a personal complaint or claim, you should take these complaints to your local Citizens’ Advice Bureau, local Law Centre, or your solicitor. You may also be able to complain to the Public Services Ombudsman for Wales if you believe that a Member of the body has broken the Code of Conduct for Members. The Ombudsman can be contacted at: 1 Old Field Rd, Pencoed, Bridgend CF35 5LJ, (tel: (01656) 641 150).

What else you can do

Instead of objecting, you can give the Auditor General information that is relevant to their responsibilities. For example, you can simply tell the Auditor General if you think that something is wrong with the accounts or about waste and inefficiency in the way the council runs its services. You do not have to follow any set time limits or procedures. The Auditor General does not have to give you a detailed report of the outcome of his audit.

A final word

Local government bodies, and therefore local taxpayers, must meet the costs of dealing with questions and objections. When the Auditor General decides whether to take your objection further, one of a series of factors he must take into account includes the costs that will be involved. He will only continue with the objection if it is in the public interest to do so. If you appeal to the courts, you might have to pay for the action yourself.

If you wish to contact the Auditor General, please write to: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ.


Annual Accounts and Governance Statement 2022-23

 To see a copy of our annual accounts and governance statement, click here

Cllr allowances 2022/23

External Auditor Report 2022/23 

Financial Regulations 2023 

Our Financial regulations were reveiwed and adopted August 2023 and can be found here.


Certification and approval of annual accounts for 2022-23

Regulation 15(1) of the Accounts and Audit (Wales) Regulations 2014 (as amended) requires that Responsible Financial Officer of Newcastle Higher Community Council (NHCC) sign and date the statement of accounts, and certify that it properly presents  NHCC receipts and payments for the year or it presents fairly the financial position of NHCC at the end of the year and the Council’s income and expenditure for 2022-23. The Regulations required that this be completed by 30 June 2023.

Due to the resignation of the Clerk/RFO and the challenges in recruiting a new Clerk /RFO, NHCC does not currently have a Responsible Financial Officer and therefore has not signed and certified the accounts for the year ended 31 March 2023. The statement of accounts will be prepared and a locum Responsible Financial Officer will sign and certify the statement of accounts by August 30th.


Mae Rheoliad 15(1) o Reoliadau Cyfrifon ac Archwilio (Cymru) 2014 (fel y'i diwygiwyd) yn ei gwneud yn ofynnol i Swyddog Ariannol Cyfrifol Cyngor Cymuned Uwch Newcastle (NHCC) lofnodi a dyddio'r datganiad cyfrifon, ac ardystio ei fod yn cyflwyno derbynebau a thaliadau NHCC yn briodol am y flwyddyn neu ei fod yn cyflwyno sefyllfa ariannol deg NHCC ar ddiwedd y flwyddyn ac incwm a gwariant y Cyngor ar gyfer 2022-23. Mae'r Rheoliadau yn ei gwneud yn ofynnol i hyn gael ei gwblhau erbyn 30 Mehefin 2023.

Oherwydd ymddiswyddiad y Clerc / SAC a'r heriau wrth recriwtio Clerc / SAC newydd, nid oes gan NHCC Swyddog Ariannol Cyfrifol ar hyn o bryd ac felly nid yw wedi llofnodi ac ardystio'r cyfrifon ar gyfer y flwyddyn a ddaeth i ben ar 31 Mawrth 2023. Bydd y datganiad cyfrifon yn cael ei baratoi a bydd Swyddog Ariannol Cyfrifol locwm yn llofnodi ac yn ardystio y datganiad cyfrifon erbyn 30 Awst.








 External Auditor Statement as at 01/10/22

Audit for the year ended 31 March 2022

We confirm that, in relation to Newcastle Higher Community Council, as at the statutory publication date of 30 September no audit opinion has been issued in relation to the Accounting Statements for the year ended 31 March 2019



Councillor Remuneration 

Financial Budgets 

Budget 2022 - 2023