Annual Internal Audit Report 2019/20


This authority’s internal auditor, acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with relevant procedures and controls to be in operation during the financial year ended 31 March 2020.

The internal audit for 2019/20 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 Agreed? Please choose one of the following 
Yes  No*  Not covered**
A. Appropriate accounting records have been properly kept throughout the financial year  YES     
B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for. YES     
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these. YES    
D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate. YES    
E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for  YES    
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. YES    
H. Asset and investments registers were complete and accurate and properly maintained.  YES    
I. Periodic and year-end bank account reconciliations were properly carried out.  YES    
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. YES    
K. If the authority certified itself as exempt from a limited assurance review in 2018/19, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2018/19 AGAR tick “not covered”) YES    
L. The authority has demonstrated that during summer 2019 it correctly provided for the exercise of public rights as required by the Accounts and Audit Regulations.      N/A
M. (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
 30/06/2020  KAREN WRIGHT
Signature of person who
carried out the internal audit
 Karen Wright Date 30/06/2020  

*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 2019/20 Part 2                      Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities