Internal audit report, year ending 31 March 2016

Northants CALC IAS
Internal Audit Report
(to be read in conjunction with Section 4 of the Annual Return)
Name of council: Helmdon Parish Council
Name of Internal Auditor: Lynn Lavender Date of report: 11th June 2016
Year ending: 31st March 2016 Date audit carried out: 7th June 2016
Internal audit is the periodic independent review of a council’s internal controls resulting in an assurance report designed to improve the effectiveness and efficiency of the activities and operating procedures under the council’s control. Managing the council’s internal controls should be a day-to-
day function of the staff and management and not left for internal audit.
The council is required to take appropriate action on all matters raised in reports from internal and external audit and to respond to matters brought to its attention by internal and external audit. Failure to take appropriate action may lead to a qualified audit opinion.
To the Chairman of the Council:
I carried out the year-end audit of Helmdon Parish Council on 7th June 2016. I would take this opportunity to thank Helen du Bois, Parish Clerk since Sept 2015 for her help and assistance.
I was able to review a well ordered and detailed set of documents and records. By examination of the documents & records plus further questioning, I tested aspects of the
Council’s internal controls as required at Section 4 of the Annual Return and I am satisfied that effective policies and procedures together with systems to manage, monitor and control the Council’s business are in place. Accordingly, I was able to answer ‘yes’ to all relevant questions and have signed the Return as required.
Noted this visit
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The Council and new Clerk have a clear plan to ensure that the correct policies and procedures be in place.
All issues raised last year have been addressed.
New homes bonus has been used effectively to deliver improvements to the playing field.
The clerk has begun Cilca training.
This report is based on the evidence made available to me. It would be incorrect to view internal audit as the detailed inspection of all records and transactions of a council in order to detect error or fraud. Consequently the report is limited to those matters set out above.
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Northants CALC Internal Audit Service

The figures submitted in the Annual Return are:
Year ending
31 March 2015
Year ending
31 March 2016
1. Balances brought forward 9755 11262
2. Annual precept 14660 14660
3. Total other receipts 4583 23357
4. Staff costs 4149 3416
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6. Total other payments 13587 31735
7. Balances carried forward 11262 14128
8. Total cash and investments 11262 14128
9. Total fixed assets and long term assets 91805 97120
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5. Loan interest/capital repayments
10. Total borrowings
The proper practices referred to in Accounts and Audit Regulations are set out in
Governance and Accountability for Local Councils – A Practitioners’ Guide (England) (2014).
It is a guide to the accounting practices to be followed by local councils, and sets out the appropriate standard of financial reporting to be followed. A copy of the guide is available for free download from:
http://www.northantscalc.com/uploads/practitioners-guide-v12jun14.pdf
Yours sincerely,
Ms Lynn Lavender
Internal Auditor to the Council
[phone number removed]
[email address removed]
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Northants CALC Internal Audit Service