Shipley Parish Council Internal Audit Report 2021 2022

INTERNAL AUDIT CHECKLIST FOR SHIPLEY PARISH COUNCIL FOR THE YEAR ENDING 31st MARCH 2022

 

Further to the Internal Audit of Accounts I carried out on 18th May 2022 I confirm that the annual audit was carried out in accordance with the suggested approach contained in the “Governance and Accountability for Smaller Authorities in England – A Practitioners’ Guide to Proper Practices to be applied in the preparation of statutory annual accounts and governance statements 2021/22".

Page 3 of the 2021/22 AGAR form has been signed off accordingly.

 

 

Signed     Brian Wood DMA                          Date  18th May 2022

 

 

 

 

1.    Book Keeping                                                                        Comments

1.1

Ledger maintained and up to date?

Yes

 

1.2

Arithmetic correct?

Yes

 

1.3

Evidence of Internal Control?

Yes

 

1.4

VAT evidence, recording and reclaimed?

Yes

 

1.5

Payments in ledger supported by invoices, authorised and minuted?

Yes

 

1.6

S137 separately recorded and within limits?

Yes

 

1.7

S137 expenditure of direct benefit to electorate?

Yes

 

 

 

 

 

2. Due Process                                                                           Comments

2.1

Standing Orders adopted (inc GDPR)?

Yes

  

2.2

Standing Orders reviewed at annual meeting?

Yes

 

2.3

Financial Regulations adopted?

Yes

 

2.4

FRs properly tailored to council?

Yes

 

2.5

Equal Opportunities policy adopted?

Yes

 

2.6

RFO appointed?

Yes

 

2.7

List of member interests held?

Yes

 

2.8

Agendas signed, informative and displayed with 3 clear days’ notice ?

Yes

 

2.9

Purchasing authority defined in FRs?

Yes

 

2.10

Legal powers identified in minutes and/or cashbook?

Yes

 

2.11

Committee terms of reference exist and have been reviewed for Committees?

No

 

2.12

Council/Councillors contact details on line?

Yes

 

2.13

GDPR Privacy Policy on web site ?

Yes

 

 

 

 

 

3. Risk Management                                                                Comments

3.1

Does scan of minutes reveal any unusual activity?

No

 

3.2

Annual risk assessment carried out?

Yes

 

3.3

Insurance cover appropriate and adequate?

Yes

 

3.4

Evidence of annual insurance review?

Yes

 

3.5

Internal financial controls documented and evidenced?

Yes

 

3.6

Minutes initialled, each page identified and overall signed?

Yes

 

3.7

Regular reporting and minuting of bank balance?

Yes

 

3.8

S137 expenditure minuted?

Yes

 

3.9

Up to date Risk Management Scheme?

Yes

 

 

 

 

4. Budget                                                                                   Comments

4.1

Annual budget to support precept?

Yes

 

4.2

Has budget been discussed and adopted by council?

Yes

 

4.3

Any reserves earmarked?

Yes

 

4.4

Any unexplained variances from budget?

No

 

4.5

Precept demand correctly minuted?

Yes

 

 

 

 

5 .   Payroll – Clerk                                                                      Comments

5.1

Contract of employment?

Yes

 

5.2

Tax code issued / contracted out?

Yes

 

5.3

PAYE / NI evidence?

Yes

 

5.4

Has council approved salary paid?

Yes

 

5.5

Pension provision in place or Opt out?

Yes

 

5.6

Other payments reasonable and approved by council?

Yes

 

 

 

 

6.  Payroll – Other                                                                        Comments

6.1

Contract of employment?

Yes

 

6.2

Does council have public liability cover?

Yes

 

6.3

Tax code(s) issued?

Yes

 

6.4

Minimum wage paid?

Yes

 

6.5

Complaints procedure in place?

Yes

 

6.6

Current Grievance and Disciplinary procedures in place?

Yes

 

 

 

7. Asset Control                                                                            Comments

7.1

Does council keep a register of all material assets owned?

Yes

 

7.2

Is asset register up to date?

Yes

 

7.3

Value of individual assets included?

Yes

 

7.4

Inspected for risk and H & S ?

Yes

 

 

8. Bank Reconciliations                                                                  Comments

8.1

Is there a bank reconciliation for each account?

Yes

 

8.2

Reconciliation carried out on receipt of statement?

Yes

 

8.3

Any unexpected balancing entries in any reconciliation?

No

 

 

9.  Year End Procedures                                                               Comments

9.1

Year-end accounts prepared on correct accounting basis?

Yes

 

9.2

Bank statements and ledger reconcile?

Yes

 

9.3

Underlying financial trail from records to presented accounts?

Yes

 

9.4

Where appropriate, debtors and creditors properly recorded?

Yes

 

9.5

Has council agreed, signed and minuted sections 1 & 2 of the annual return?

No

At next Meeting

9.6

Public Rights provision current ?

Yes

 

9.7

Was External Audit exemptions correctly declared.?

Yes

 

 

 

10. Miscellaneous                                                                       Comments

10.1

Have points raised at the last audit been addressed?

Yes

 

10.2

Has the council adopted a Code of Conduct ?

Yes

 

10.3

Is eligibility for General Power of Competence properly evidenced?

No

 

10.4

Are all electronic files backed up?

Yes

 

10.5

Do arrangements for public inspection of council’s records exist?

Yes

 

10.6

Public Rights Provision adopted?

Yes

 

10.7

Complaints Procedure Adopted ?

Yes

 

10.8

Are Training Records kept ?

Yes

 

10.9

Website Accessibility Statement adopted?

Yes

 

 

 

11. Charities                                                                                    Comments

11.1

Charities reported, accounted and filed separately?

N/A

 

 

 

---