Financial Regulations

The current Financial Regulations were reviewed and adopted by the Council on 17 May 2018.


Summary of Annual Returns from 2002 to EPC Annual Return 2018/19

This is the Statement of Accounts format as required by The Audit Commission for Local Councils in England & Wales.

'Receipts & Payments' accounting is based on the actual cash received and paid out during the year. However, if either the receipts or payments are in excess of £100,000, then The Audit Commission requires Parish Councils to prepare their accounts on an 'Income & Expenditure' basis. This involves taking Debtors and Creditors into account as at 31st March.