Internal audit report, year ending 31 March 2017

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: 15th June
Year ending: 31 March 2017 Date audit carried out: 12th June
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 Council on 12th June 2017. I would take this opportunity to thank Helen du Bois, the Parish Clerk for her help and assistance.
Prior to the visit I reviewed the information available on www.helmdon.com/parishcouncil
I was able to access a well ordered and detailed set of documents and records. By examination of these documents & records plus further questioning during the visit, I tested aspects of the Council’s internal controls as required at Section 4 of the Annual Return and notwithstanding the items noted below, 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
• Council policies, Standing Orders, Finance regs etc, to be added to the website
• An external payroll provider could be considered as part of the risk assessment process
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.
Yours sincerely,
Ms Lynn Lavender
Internal Auditor to the Council
[email address removed]
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Northants CALC Internal Audit Service

The figures submitted in the Annual Return are:
Year ending
31 March 2016
Year ending
31 March 2017
1. Balances brought forward 11262 14128
2. Annual precept 14660 16142
3. Total other receipts 23357 2666
4. Staff costs 3416 5036
– –
6. Total other payments 31735 13290
7. Balances carried forward 14128 14610
8. Total cash and investments 14128 14610
9. Total fixed assets and long term assets 97120 97212
– –
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 Smaller Authorities in England (2017). 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-2017.pdf
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Northants CALC Internal Audit Service