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Accounts information to publish (Smaller Authorities)

Councils must publish on their website Section 2 and 3 of the Annual Return; Page 5 (the Internal Auditor's Report); any additional report from the Internal Auditor; the year end bank reconciliation; the analysis of variances ( + / - 15% differences in the boxes on Page 3).

In addition full details of all payments made in the year over £100 must be published.

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