Internal audit report, year ending 31 March 2023

Northants CALC IAS
Internal Audit Report
(to be read in conjunction with the Annual Internal Audit Report in the
Annual Governance and Accountability Return)
Name of council:
Helmdon PC
Name of Internal Auditor: Lynn Lavender
Date of report:
17-4-2023
Year ending:
Date audit carried out:
14-4-2023
31 March 2023
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-today function of the council through its staff and management and not left for internal audit. 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. This report is based on the evidence made available to me and consequently the report is limited to those matters set out below.
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 completed the year-end audit review of Helmdon Parish Council on 14th April 2023. I would take this opportunity to thank Charmaine Jay, the Parish Clerk, for her help and assistance.
I reviewed the information available on www.helmdonparishcouncil.gov.uk. I was able to access a well ordered and detailed set of documents and records. By examination of these documents & records plus further questioning, I tested aspects of the Council’s internal controls as required for the Internal Audit section of the Annual Return Form 3. 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.
Please note each page of the minutes must be consecutively numbered and initialled by the person presiding at the meeting LGA 1972 SCH12 p41(2)
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,
Lynn Lavender MA FSLCC
Ncalc
Internal Auditor to the Council
[email removed]
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Northants CALC Internal Audit Service
The figures submitted in the Annual Governance and Accountability Return are:
Year ending
31 March 2022
Year ending
31 March 2023
1. Balances brought forward
26502
27035
2. Annual precept
23469
28000
3. Total other receipts
1924
2672
4. Staff costs
6845
7730
–
–
6. Total other payments
18015
18103
7. Balances carried forward
27035
31874
8. Total cash and investments
27035
31874
9. Total fixed assets and long-term assets
104487
104487
–
–
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 (2022). It is a guide to the accounting practices to be followed by local councils and it sets out the appropriate standard of financial reporting to be followed. A copy of the guide is available for free download from:
https://www.northantscalc.com/uploads/practitioners-guide-2022-8.pdf
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Northants CALC Internal Audit Service