Are funds collected by sub-committees the responsibility of the Parish Council

Question

Should Hall lettings and/or sums from fund raising be included in the Parish Accounts? Can responsibility for Hall Lettings be delegated to a Committee?

Answer 1

If the Hall is the responsibility of the council, then all financial transactions relating to it must be recorded as part of the parish accounts.

Most things, including the management of a hall, can be delegated by the council to a committee.  The council can decide exactly what powers and responsibilities the committee should have.  The committee is part of the council and its financial transactions must be part of the parish accounts.