NALC supports the proposed new scale fee for limited assurance reviews 

We have responded to a consultation from Smaller Authorities' Audit Appointments (SAAA) on the proposed introduction of a new scale fee of £4,900 for the limited assurance review of smaller authorities with income or expenditure over £6.5 million and below £15 million.

Representing 10,000 parish and town councils across England, we work in collaboration with county associations to support, promote and improve local communities. Parish and town councils represent 35 million people, including 16 million electors, raise £800 million in precept and invest more than £2 billion in community services and assets.

In our consultation response, we expressed support for the proposed new scale fee, describing it as reasonable and proportionate. However, we also called for greater clarity from SAAA on the additional work expected at this scale.

We noted that a 30 per cent increase in an externally imposed fee, without a clear explanation of any corresponding rise in time commitment or service quality, may raise concerns within the sector. Providing further detail on the nature and scope of the additional audit work would help ensure that parish and town councils fully understand the basis for the increase and are confident in its justification.

By seeking clarification alongside its support for the proposal, we have emphasised the importance of transparency and clear communication in maintaining confidence in the limited assurance regime for smaller authorities.