REDWOOD PRYOR LTD. Internal Audit. BIRSTALL Parish Council. Year Ending 31 March Internal Auditor: Richard Willcocks. Summary Checklist Report

Transcription

1 REDWOOD PRYOR LTD Internal Audit BIRSTALL Parish Council Year Ending 31 March 2016 Internal Auditor: Richard Willcocks Summary Checklist Report This internal audit report is based upon the Association of Local Councils recommended checklist, introduced in 2016, in conjunction with the Practitioners Guide to Governance and Accountability in Local Authorities.

2 Name of Council Birstall Parish Council Name of Clerk to the Council Sue Coulson No. Of Councillors 16 Name of RFO (if different) Quorum 7 Precept (for audit year) 362, 291 excl. Council Tax Support Grant (CTSG) Electorate 10,533 Gross budgeted income 441, Book-Keeping Comments & Recommendations 1.1 Ledger maintained & up to date? Yes No The accounts are balanced monthly and are up to date to the financial year-end. 1.2 Arithmetic correct? Yes No Checks of the computerised accounting system confirmed that the cashbook and other accounts arithmetic were correct. 1.3 Evidence of internal control? Yes No Internal audit Risk assessment policy Statement of internal control Budgetary control and monitoring Bank reconciliation review by Council. 1.4 VAT evidence, recording and reclaimed? Yes No The Council is able to recover VAT through the Local Authorities and Similar Bodies Scheme. A claim for repayment of VAT is made monthly on-line. Testing on a sample of sales & purchase s indicated that VAT has been correctly applied. It is not known if there has previously been a VAT inspection. 1.5 Payments in the ledger supported by s, authorised & minuted? Yes No See Detailed schedule in Compliance Testing Report 1.6 Is S137 expenditure separately recorded and within statutory limits? 1.7 Is S137 expenditure of direct benefit to the electorate? Yes No N/A Yes No From 01 April 2014 the Council applied the General Power of Competency, so is now no longer required to record S137 expenditure. A separate S137 account is still maintained in the Advantedge accounts system to record equivalent S137 expenditure 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 1

3 2. Due Process Comments & Recommendations 2.1 Standing Orders adopted since 2010? Yes No Standing Orders were last reviewed, updated and approved by Council in September 2015, when some minor amendments were made. 2.2 Standing Orders reviewed at Annual Meeting? Yes No Standing orders, together with other key Council governance documents, are scheduled to be reviewed annually by the Management & Policy Committee at its September meeting and then put to the Council for approval. RECOMMENDATION: Whilst not reviewed at the Annual meeting, Standing Orders are reviewed and approved annually by Council. Consideration could be given to presenting the key governance documents, including Standing Orders, to the Annual Parish Council meeting in May. SC: it is a requirement to do so unless it is an Election Year or if amendments / changes are made. 2.3 Financial Regulations adopted? Yes No Financial Regulations were last reviewed, updated and approved by Council in September 2015, with no amendments made. RECOMMENDATION: See 2.2 recommendation above i.e. Consideration could be given to presenting the key governance documents, including Financial Regulations, to the Annual Parish Council meeting in May. SC: see notes above. 2.4 Financial Regulations properly tailored to Council? Yes No The current Financial Regulations are based on the current NALC model Standing Orders and Financial Regulations, adapted to suit the specific needs of the Council. 2.5 Equal Opportunities policy adopted? Yes No Prepared by Ellis Whittam and reviewed annually. 2.6 RFO appointed? Yes No Sue Coulson was appointed as Clerk to the Council on 10/03/14, which included responsibility as the RFO. 2.7 List of member s interests held? Yes No A link is available on the parish council website to the list of member s interest held at the borough/district council. 2.8 Agendas signed, informative and displayed with 3 clear days notice? Yes No The clerk prepares and signs the council meeting agenda, which lists matters for discussion and they are posted on the Council s website and all village notice boards. Recently the agenda has also been posted on social media e.g., Facebook. NB: the signed agendas are only those issued to councillors as is required. 2.9 Purchase orders raised for all expenditure? Yes No Financial Regulations determine how commitment to purchase is made (see 2.10). Most orders for goods and services are made by or confirmed by . 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 2

4 2. Due Process Comments & Recommendations RECOMMENDATION: That documentation e.g. letter, , purchase order or equivalent purchase confirmation, is raised for all expenditure. SC: this practise is followed wherever possible, it is not always feasible to be able to provide a purchase order, however, online paperwork is submitted wherever possible to collect the two Councillor signatures required for making the payment Purchasing authority defined in Financial Regulations? Yes No The Financial Regulations stipulate that: Up to 1,000; obtain prices informally to obtain best value for money 1,001-5,000; obtain at least 2 written quotations 5,001-50,000; obtain at least 3 written quotations based on a detailed specification. 50,001 and above; apply specific tender rules as per the Financial Regulations Legal powers identified in minutes and/or ledger? Yes No (clarification to be sought from LRALC post audit) 2.12 Committee terms of reference exist and have been reviewed? Yes No Included as separate section of the Council s governance document booklet and reviewed annually. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 3

5 3. Risk Management Comments & Recommendations 3.1 Does a scan of the minutes identify any unusual financial activity? Yes No Minutes are prepared for all meetings of the Council and its committees i.e. Full Council; meets monthly, except in July Management & Policy Committee; meets monthly, except in July Estates & Recreation Committee; meets monthly except in July & December Planning Committee*; meets monthly except in July & December and in between if required Gala & Civic Functions Committee; usually meets quarterly, with the frequency of meetings geared towards the date of the Gala (in the Spring) Committees marked * do not have spending powers. In addition to the above committees, working parties are formed as necessary e.g. the Hallam Fields Community Hall Working party, which was formed in 2014 to oversee the major project that the name implies and is still on going. Whilst no unusual financial activity was found in the minutes reviewed, it was brought to my attention by the Chair and the Clerk/RFO that a letter of complaint had been submitted to the Borough Council Monitoring Officer, which in part inferred inappropriate financial administration within the parish office. However, from the internal audit work undertaken I have not found any evidence to support these assertions. 3.2 Is an annual risk assessment carried out? Yes No The Council has risk assessment policies in place covering health & safety management, employment law and a summary document covering all main areas of risk. Ellis Whittam, a specialist external organisation, is contracted to October 2019 to implement and maintain best practice in respect of health & safety and employment law. Each year Ellis Whittam undertakes reviews into specific areas of risk and the Clerk is responsible for implementing any recommendations resulting from these reviews. The summary risk assessment document, together with other policies and procedures is scheduled to be reviewed annually by the Management & Policy Committee at its September meeting and then put to the Council for approval. (See 2.1/2.3 above). The risk assessment policy has been recently reviewed and approved by Council on 07/03/16 The current risk assessment policies meet the requirements of the Council and cover the main areas of risk that could be faced. 3.3 Is Insurance cover appropriate and adequate? Yes No The level and range of insurance cover appears to be adequate for the size of the Council. 3.4 Evidence of annual insurance review? Yes No The insurance is renewed annually on 1st November. Insurance cover is currently placed with specialist brokers Came & Co (who insure through Aviva for all insurances other than motor, which is placed with Rural Insurance). A 3-year contract with Came & Co was taken out in 2013, which expires on 31/10/16. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 4

6 3. Risk Management Comments & Recommendations 3.5 Internal financial controls documented and evidenced? Yes No The Council approved an initial Statement of Internal Control in May 2014 and which is to be reviewed annually in future as part of the Council s review of key governance documents. For 2016, the Statement of Internal Control has been amended to reflect the Councils change from S137 to the General Power of Competency and was approved by Council on 07/03/16. In addition, effective and acceptable financial control procedures are operative as stipulated in the Financial Regulations. Procedures for preparing month end and year-end accounts have been documented. The procedure manuals for the accounts, fixed assets and payroll systems are adhered to. 3.6 Minutes initialled, each page identified and overall signed? Yes No Minutes of all Council and committee meetings are initialled by the chair of the meeting. Each page of the minutes is identified by a unique page number reference and all minutes are signed by the meeting chair and dated 3.7 Regular reporting and minuting of bank balances? Yes No Bank balances and reconciliations for each account are presented to each Council meeting 3.8 S137 expenditure minuted? Yes No N/A 4. Budget Comments & Recommendations 4.1 Annual budget prepared to support precept? Yes No A detailed budget is prepared annually by the Clerk. 4.2 Has budget been discussed and adopted by Council? Yes No The budget is reviewed and approved by the Council. The budget was approved by the Council at the meeting of 12/01/ Any reserves earmarked? Yes No A total of 126,306 earmarked reserves were listed in the balance sheet at the financial year-end. RECOMMENDATION: That the balance for each specific earmarked reserve is listed separately on the Balance Sheet as at the 31 st March. SC: To arrange with AdvantEDGE to update their balance sheet reporting. 4.4 Any unexplained variances from budget? Yes No All explained as per the Annual Return. 4.5 Precept demand correctly minuted? Yes No The approved precept demand of 362,291 was forwarded to Charnwood Borough council on 14/01/15. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 5

7 5. Payroll - Clerk Comments & Recommendations 5.1 Contract of employment? Yes No Sue Coulson s contract of employment as Clerk to the Council was approved by the Council on 10/03/14 and the job description approved by the Council on 12/03/14. The latter included reference to responsibility as the Responsible Financial Officer (RFO). 5.2 Tax code issued/contracted out? Yes No The Clerk is remunerated through the payroll and has an applicable tax code. 5.3 PAYE/NI evidence? Yes No The payroll confirmed that the Clerk s salary was subject to PAYE and NI. 5.4 Has Council approved the salary paid? Yes No The Clerk s monthly salary payment is included on the payment list presented to Council for approval. 5.5 Other payments reasonable and approved by Council? Yes No Business mileage and out of pocket expenses are reimbursed to the Clerk. Expenses are claimed monthly as incurred on an expense claim form, for additional hours worked, which is approved by the chair of Council. Additional hours worked by the Clerk are paid by time off in lieu, except for attendance at the annual Gala, where additional salary payment is made through the payroll. NALC recommended mileage rates are applicable (for all staff), processed in 2 elements through the payroll to reflect the non-taxable element (45p/mile) and the taxable element (above 45p/mile). 6. Payroll - Other Comments & Recommendations 6.1 Contracts of employment? Yes No All Council employees are issued at the commencement of employment with a combined contract of employment and job description approved by the Council and signed by both the Council chair and the employee. New employees are normally reviewed as after a 6-month probationary period. All employees in post at the financial year-end have an up to date contract of employment. The contract of employment is based on the NALC guidelines. All employees are employed on a permanent basis, work to set hours per week and are now paid monthly at an agreed rate per hour, based on weekly or monthly time sheets submitted and approved by either the Clerk or a member of the Council. 6.2 Does the Council have employers liability cover? Yes No The Council has employer s liability cover of 5M. 6.3 Tax code(s) issued? Yes No The payroll confirmed that all employee salaries were subject to PAYE and NI. 6.4 Minimum Wage paid? Yes No All staff are paid above the applicable minimum or living wage. 6.5 Disciplinary procedure in place? Yes No Disciplinary and Grievance policies are included in the Employee Handbook issued to all staff appointment and subsequent updates. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 6

8 7. Asset Control Comments & Recommendations 7.1 Does the Council keep a register of all material assets owned? Yes No The Clerk is responsible for maintaining the asset register, which is a separate module of the Advantedge accounts system. 7.2 Is the asset register up to date? Yes No The asset register was up to date as at the financial year-end. 7.3 Value of individual assets included? Yes No Any addition to the asset register is normally with a cost value greater than 250, as per a previous internal audit recommendation. 7.4 Inspected for risk and health and safety? Yes No Monthly inspection of play equipment and properties by staff. Annual inspection of the Council s assets by the councillors. Play equipment checked annually by ROSPA accredited inspectors. Annual comprehensive check of all property and equipment by Ellis Whittam. NB: all staff receive a copy of the Health and Safety handbook prepared by Ellis Whittam. 8. Bank Reconciliation Comments & Recommendations 8.1 Is there a bank reconciliation for each account? Yes No At each Management & Policy committee meeting a councillor, who is not a cheque signatory, volunteers to undertake a mini audit of the latest bank reconciliations through to the original transaction, on a random selection basis. 8.2 Reconciliation carried out on receipt of statement? Yes No All bank accounts are reconciled individually either when the statement is downloaded on line monthly, or on receipt of the statement. 8.3 Any unexplained balancing entries in any reconciliation? Yes No All balancing entries fully explained. 8.4 Is the bank mandate up to date? Yes No Bank mandates have been prepared and approved by the Council, nominating the following 4 Council members as signatories, for the Nat West and Co-Operative Bank accounts; Ann Marshall, Tony Fowler, Mary Allen, Tony Abbey. Any 2 of the 4 nominated signatories are required to sign cheques. The Clerk is not a cheque signatory but is recognised by the above banks for administrative and communication purposes The bank mandates are reviewed and amended by the Council as and when required e.g. a change of councillor. The mandates were last updated following the local parish council elections in May 2015, when Neville Mays retired and was replaced by Tony Abbey. The Nat West bank mandate was up to date at the financial year-end. 9. Year-End Procedures Comments & Recommendations 9.1 Year-end accounts prepared on correct accounting basis? Yes No Day to day and year-end accounts are prepared on an Income and Expenditure basis. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 7

9 9. Year-End Procedures Comments & Recommendations 9.2 Bank statements and ledger reconcile? Yes No A full reconciliation of each bank statement to the corresponding account in the ledger as at 31 st March was prepared and reviewed and approved by the Council. 9.3 Underlying financial trail from records to presented accounts? Yes No The Advantedge accounting system provides a satisfactory audit trail to the underlying financial records, in particular the End of Year Checklist. 9.4 Where applicable, debtors and creditors properly recorded? Yes No Debtors and creditors are recorded separately and correctly in the accounts. Default payment terms for debtors are 30 days. Default payment terms for creditors are 30 days. There were no unexplained overdue debtors or creditors at the financial year-end. 9.5 Has Council agreed, signed and minuted sections 1 &2 of the Annual Return? Yes No Section 1-Annual Governance Statement signed by the Council chair on 11/04/16. Section 2-Accounting Statements to be presented to the Council for signing at the meeting of 09/05/ Miscellaneous Comments & Recommendations 10.1 Have points raised at the last internal audit been addressed? Ref Action Recommended 7.3 (b/f from 2013 internal audit report) the Council gives consideration to the pension arrangements of employees in advance of the implementation of auto enrolment. Currently the Council does not make any pension provision for any of its employees. NB: The Council s staging date for pensions auto-enrolment is November The Statement of Internal Control is added to the list of policies and procedures that are reviewed annually by the Management & Policy committee. 2. The current Statement of Internal Control is amended in respect of the section on page 3 headed Payments Made Under Section 137 to reflect that Section 137 powers have been replaced by the General Power of Competency. Yes No Council now registered with NEST as the pension provider and the clerk is currently assessing the employees eligibility to enrol. Council have agreed to initial contribution rates of 1% (employee) and 2% (employer) CURRENT STATUS: Council are working towards implementation and compliance with pension s auto enrolment. Yes No The statement of internal control has been reviewed and updated and was approved by the Council on 07/03/16. CURRENT STATUS: RECOMMENDATION: Council should consider including the Statement of internal control with the other key governance documents that are reviewed and approved annually at the same meeting (see 2.2 above). SC: See notes in 3.2. Yes No The statement of internal control has been amended as recommended. CURRENT STATUS: ACTIONED 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 8

10 10. Miscellaneous Comments & Recommendations 4.2 In addition to the current Advantedge reports presented at each Council meeting, i.e. cash balances and bank reconciliations, that a statement comparing actual expenditure to date against the annual precept, together with a summary of expenditure versus budget for each spending committee is considered for inclusion. The proviso being that wherever possible financial reports should be produced direct from the accounts system, rather than the data manually input into an Excel spreadsheet, as was previously the case (see 9.3 above). It is recognised that this current financial year is a period of transition, whilst the Clerk implements these significant changes to reporting processes. 4.3 that the Council undertakes a review of its reserves in order to: 1. determine a realistic and workable reserves policy, which will identify the range within which free reserves should be maintained? There is no single basis for determining the minimum level of free reserves that should be held by a parish council, although accepted practice is that this should be at least equal to 50% of the annual precept as a minimum. However best practice would indicate that for a council the size of Birstall Parish Council, the level of reserves should ideally be maintained at somewhere between 75% and 100% of precept. The current external auditors have indicated that they will seek explanations from any council holding free reserves of more than 3 time precept (which is not the position for Birstall Parish Council as at 31/03/15). 2. identify any earmarked reserves and include individually in the Balance Sheet. Once a reserves policy has been agreed, this should then be included in the Council s risk assessment policy, as there are significant risks to the Council s financial viability in holding too little in free reserves. Yes No At each meeting of Council the Clerk presents the following up to date reports from the Advantedge system: Financial Summary Cashbook Financial Budget Comparison Paid Expenditure Transactions Additionally a detailed 6 monthly review is undertaken which includes a detailed year-end forecast of actual spend v budget. CURRENT STATUS: ACTIONED Yes No At the financial year-end, free reserves were 63% of the annual precept, with earmarked reserves representing 35%. Free reserves therefore currently fit within the 50% to 75% free reserves policy. CURRENT STATUS: RECOMMENDATION: Council should review 6 monthly; it s free reserves policy and then ensure that the actual level of free reserves is within the agreed range. Yes No At the financial year-end earmarked reserves totalled 126,306 and a detailed list of what these earmarked reserves was supplied. CURRENT STATUS: RECOMMENDATION: See 4.3 above. Council should consider detailing individual earmarked reserves in the Advantedge Balance Sheet at the financial year-end. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 9

11 10. Miscellaneous Comments & Recommendations 5.3 Following the local council elections in May 2015, the opportunity is taken to update the Nat West and Co- Operative Bank mandates, to ensure that all the nominated signatories are current councilors and that Sue Coulson is formally recognised as the Clerk to the Council on these mandates. Yes No CURRENT STATUS: ACTIONED Has the Council adopted a Code of Conduct since July 2012? Yes No The Code of Conduct is detailed in the Governance booklet prepared by the Council and was last reviewed, approved and updated on 18/05/ Is eligibility for the General Power of Competence properly evidenced? Yes No The Clerk has passed the relevant section 7 of the Certificate in Local Council Administration (CiLCA), with the certificate displayed in the parish office. This was confirmed in the minutes of 18/05/ Are all electronic files backed up? Yes No The Advantedge accounts system is a hosted system and backed up overnight to the host server. Admin files are backed up weekly to an external drive on a 3 weekly rotation, with 2 copies taken off site by office staff Do arrangements for the public inspection of records exist? Yes No A model publication scheme is displayed on the Council s website, which details how, when and where members of the public can inspect the Council s records. 11. Charities Comments & Recommendations 11.1 Charities reported and accounted separately? Yes No N/A. The Council is not a trustee, nor involved in the administration of any charity Have the Charity accounts been separately audited? Yes No N/A 11.3 Have the Charity accounts and Annual Return been filed within the legal time limits? Yes No N/A 12. Burial Authorities Comments & Recommendations 12.1 All money received corresponds with the number of burials/cremations recorded and memorial permits issued? Yes No Effective controls are in place to ensure that internment fees received reconcile to the internments recorded and permits issued Are fees levied in accordance with the Council s approved scale of fees and charges? Yes No The scale of fees is listed on the Council website and in a separate booklet. Fees are reviewed annually by the Council in September Have all statutory books been kept safe and up to date? If electronic copies are held, are these backed up regularly? Yes No Statutory books are kept in a locked fireproof cupboard in the parish office. There are electronic copies of the statutory books maintained by the Council Do all internment of ashes have a certificate of cremation? Yes No A certificate of cremation is requested in all cases, but on occasions may not be provided by the undertaker or the family. It is not a legal requirement to have a copy in place. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 10

12 12. Burial Authorities Comments & Recommendations 12.5 Have the necessary permits, permissions, and transfer of Exclusive Burial Right (EBR) been completed correctly, documented and approved? Yes No Training has been received by the Clerk from the Institute of Cemetery and Crematoria Management (ICCM) and their guidance and templates are applied. 13. Income Controls Comments & Recommendations 13.1 Is income properly recorded and promptly banked? Yes No Receipts are issued for cash payments received. Cash and cheques are banked on a regular basis e.g. weekly. Income s are prepared via the Advantedge invoicing module and printed file copies are retained for a minimum of 6 years. Invoices and receipts reviewed were correctly authorised Does the precept recorded agree to the Council Tax authority s notification? Yes No The precept and CTSG were received in the following instalments and recorded in the accounts: April 2015: 181, (50.0% of annual precept), + 13,540 (100.0% CTSG). September 2015: 181, (balance of annual precept). The total precept received for 2015/16 was 362,291, plus a total CTSG payment of 18,710, as per the Charnwood District Council notification Are security controls over cash adequate and effective? Yes No Cash and cheques received are banked weekly. Prior to banking, cash and cheques are kept in a locked petty cash tin in a locked cupboard in the parish office, to which the Clerk and the Deputy Clerk have keys. Security controls for cash appeared to be adequate and effective. 14. Petty Cash Comments & Recommendations 14.1 Is all petty cash spent recorded and supported by VAT receipts where applicable? Yes No One petty cash float is operated by the Council, with a maximum float held of 250 and is used for small value expenditure transactions. The Clerk is the designated, approved float holder. Approved petty cash requisitions and VAT receipts are required for all petty cash transactions Is petty cash expenditure reported to Council? Yes No Petty cash expenditure is presented to each Council meeting for approval. Petty cash expenditure appears as a separate item on the Cheque Listing report. The petty cash reimbursement cheque is signed by 2 approved signatories Is petty cash reimbursement carried out regularly? Yes No The petty cash float is reconciled and reimbursed (topped up) on a monthly basis. 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 11

13 TRANSACTION SPOT CHECK Check No Transaction type Supplier/Customer Invoice/Transaction No. Invoice/Transaction date Purchase Purchase Purchase order Purchase Purchase Payroll Purchase Sales Sales Sales Petty cash Burial receipt Charnw d KGB Amazon Severn George GI Sloman Came & Birstall Birstall Art Mr J Gohil Various Mr &Mrs BC Grounds Trent Walker Co Ytd FC Society Moore BPC 2/ Mth /07/ Wk 12 02/04/15 06/06/15 09/07/15 07/08/15 30/09/15 25/06/15 26/10/15 20/08/15 18/09/15 04/06/15 02/07/15 08/01/16 Rent of Grass Office Water Tree Month Annual Pitch hire Village Hall hire Various Internment Goods/services supplied land mowing stationery supply felling pay insurance hall hire fees Ledger date 02/04/15 06/06/15 09/07/15 07/08/15 30/09/15 25/06/15 26/10/15 20/08/15 18/09/15 04/06/15 02/ /01/16 Ledger Reference Item/Budget heading Ref/cheque No. Authorised by /2 1317/1 various various Coded in system Internet Internet Debit card DD Internet Internet Internet Internet payment payment payment payment payment payment Clerk + 2 Clerk + 2 Clerk + 2 Clerk + 2 Estate Council Council E&R sigs sigs sigs sigs Mgr+2 sig agreed fees n/a Contract n/a office Recurring Preferred Budget contract agreemen recurring equip payment supplier approval t Coded in 1281 Various Cemetery system income chq E&R agreed fees agreemen t Deposit returned 2 sigs 2 sigs Clerk Order Minute Ref agreemen Month Agreed t reimburse fees Delivery evidence Clerk sig Clerk sig Clerk sig Deputy Confirmed Bank Insurance Matches Receipts Ashes Clerk sig by Est Mgr statement policy played intern Payment minute ref May mtg E&R 3151 n/a Aug mtg Oct Mtg Jul mtg Nov mtg Sep mtg Oct mtg Oct mtg Jul mtg Jan mtg Insurance value n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a Payment value , , , , , Individ Statement value agree total Timely payment 15/05/15 12/06/15 09/07/15 24/08/15 12/10/15 25/06/15 23/10/15 28/08/15 02/10/15 05/09/15 02/07/15 12/01/16 VAT recorded n/a n/a n/a n/a n/a S137 recorded in ledger n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a S137 minuted n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 12

14 TRANSACTION SPOT CHECK Check No Notes No VAT line on No applic VAT VAT only applied to 25 admin fee. Pass Any further comments The only recommendations made in this year s internal audit report relate to: Disclosure of individual earmarked reserves in the Balance sheet at the financial year end. These are all considered as Opportunities For Improvement (OFI s), rather than any addressing areas of non-compliance. The overall internal audit assurance rating remains as: GOOD. Acknowledgments As with the previous year s internal audit, the help and co-operation of Sue Coulson, Clerk to the Council and her team is much appreciated by the internal auditor. Also the input once again from Ann Marshall, Council Chair, at the initial audit review meeting, is very much welcomed by me. Internal audit carried out by (signed) (print) Richard Willcocks Audit type (delete as appropriate) INTERIM ANNUAL Date 27/05/ /05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 13

15 For internal auditor s use only Section 4 of Annual Return form completed and signed 15/04/2016 Internal audit report/letter sent to Council 27/05/2016 ANNUAL RETURN Year Ending 31March Balances brought forward 289, ,960 2 Annual precept 351, ,291 3 Total other receipts 152, ,069 4 Staff costs 214, ,643 5 Loan interest/capital repayments Total other payments 237, ,848 7 Balances carried forward 341, ,829 8 Total cash and investments 348, ,885 Year Ending 31March Total fixed assets and long term assets 2,663,723 2,684, Total borrowings Section 4 Annual return figures completed and cross referenced? 18/05/15 15/05/16 27/05/ : BirPC_IAR_2016_SECT1_V2.0_FINAL_incl_SC_update Page 14