Annual Internal Audit Report 2021/22

LONGSDON PARISH COUNCIL

www.longsdonpc.org.uk

During the financial year ended 31 March 2022, this authority’s internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls in operation and obtained appropriate evidence from the authority.

The internal audit for 2021/22 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.

Internal control objective Yes  No*  Not covered**
A. Appropriate accounting records have been properly kept throughout the financial year      
B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.     
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.    
D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.    
E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for     
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.       N/A
G. Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied.    
H. Asset and investments registers were complete and accurate and properly maintained.     
I. Periodic bank account reconciliations were properly carried out during the year.     
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded.    
K. If the authority certified itself as exempt from a limited assurance review in 2020/21, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2020/21 AGAR tick “not covered”)    
L. The authority publishes information on a website/webpage, up to date at the time of the internal audit, in accordance with the Transparency code for smaller authorities.    
M. The authority, during the previous year (2020-21) correctly provided for the period for the exercise of public rights as required by the Accounts and Audit Regulations (evidenced by the notice published on the website and/or authority approved minutes confirming the dates set).    
N. The authority has complied with the publication requirements for 2020/21 AGAR (see AGAR Page 1 Guidance Notes).    
O. (For local councils only) Yes  No*  Not applicable
Trust funds (including charitable) – The council met its responsibilities as a trustee       

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Date(s) internal audit undertaken Name of person who carried out the internal audit
 18/06/2022  CHRISTOPHER NEUFELD
Signature of person who
carried out the internal audit
Christopher Neufeld Date 18/06/2022  

*If the response is 'no' please state the implications and action being taken to address any weakness in control identified (add separate sheets if needed).

**Note: If the response is 'not covered' please state when the most recent internal audit work was done in this area and when it is next planned; or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).

 


Annual Governance and Accountability Return 2021/22 Part 2                      Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities

Audit Notification

 

From 27th of June until the 5th August 2022 not including weekends, any parishioner interested may inspect and make copies of the Annual Return.

Details of these rights can be found here

The name and address of the External Auditor is:

  Mazars LLP, The Corner, Bank Chambers, 26, Mosley Street, Newcastle upon Tyne NE1 1DF.

LONGSDON PARISH COUNCIL

2021 / 2022

Explanation of significant variations as detailed below:
 
 
Box 3. Total Other Receipts - Increase of £396. 
 
 
Increase in Amount of SMDC Lengthsman Scheme
£
200
 
British Legion Cheque Written Back 
£
20
 
Grant from District Councillors Community Fund
£
175
 
 
£
395
 
Box 6. All Other Payments - Decrease of £1,724. 
 
 
General Admin - Decrease of
£
-24
 
Agency Services - Decrease of 
£
-60
 
S137 Payments - Decrease of
£
-325
 
Room Hire
£
175
 
New Bus Shelter (now erected) - Decrease of
£
-1,345
 
Painting of Village Seats
£
141
 
Painting of Wooden Bus Shelters
£
180
 
V.A.T. Refund - Decrease of 
£
-476
 
Other differences
£
10
 
 
£
1,724
 
 
 
Signed by:
 
 
 
 
John Sargeant, Chairman of the Council  Date: 23/6/22
 
 
 
 
 
 
John Bourne, Clerk & Financial Officer to the Council  Date: 23rd June 2022
 
 

LONGSDON PARISH COUNCIL

2021/2022

Bank Reconciliation at 31st March 2022.
 
Bank Accounts.
 
T.S.B. - Current account
£
7,843.04
 
 
 
 
 
Cash Book
 
Balance brought forward 1st April 2021
£
6,756.57
 
ADD Receipts
£
6,108.13
 
 
£
12,864.70
 
LESS Payments
£
5,021.66
 
 
£
7,843.04
 
 
 
 
 
 
 
Signed by:
 
 
 
 
John Sargeant, Chairman of the Council
 
 
 
 
 
 
John Bourne, Clerk & Financial Officer to the Council
 
 

Section 1 – Annual Governance Statement 2021/22

We acknowledge as the members of:

LONGSDON PARISH COUNCIL

our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2022, that:

  Agreed  
  Yes  No Yes’ means that this authority:
1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements.    prepared its accounting statements in accordance with the Accounts and Audit Regulations. 
2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.    made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.
3. We took all reasonable steps to assure ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances.    has only done what it has the legal power to do and has complied with Proper Practices in doing so.
4. We provided proper opportunity during the year for the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations.    during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts.
5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.    considered and documented the financial and other risks it faces and dealt with them properly.
6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.    arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.
7. We took appropriate action on all matters raised in reports from internal and external audit.    responded to matters brought to its attention by internal and external audit.
8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements.    disclosed everything it should have about its business activity during the year including events taking place after the yearend if relevant.
9. (For local councils only) Trust funds including charitable. In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s)/assets, including financial reporting and, if required, independent examination or audit. Yes  No N/A has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts.
    

*For any statement to which the response is ‘no’, an explanation must be published

This Annual Governance Statement was approved at a meeting of the authority on:
23/06/2022
 
and recorded as minute reference:
23/23 (e)
 
Signed by the Chairman and Clerk of the meeting where approval was given:
Chairman        Chair's Digital Signature
Clerk               Clerk's Digital Signature
Other information required by the Transparency Code (not part of the Annual Governance Statement)
The authority website/webpage is up to date and the information required by the Transparency Code has been published. Yes  No
 

 

www.longsdonpc.org.uk

 


Annual Governance and Accountability Return 2021/22 Part 2
Local Councils, Internal Drainage Boards and other Smaller Authorities
Page 5 of 6