Annual Internal Audit Report 2018/19

LONGDON QUEENHILL AND HOLDFAST

This authority's internal aud itor, acting independently and on the basis of an assessment of risk , carried out a selective assessment of compliance with relevant procedures and controls to be in operation during the financial year ended 31 March 2019.

The internal audit for 2018/19 has been carried out in accordance with this authority's needs and planned coverage. On the basis of the findings in the areas examined , the internal audit conclusions are summarised in this table . Set out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all significant respects , the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.

Internal control objective Agreed? Please choose one of the following

A. Appropriate accounting records have been properly kept throughout the financia l year.

B. This authority complied with its financial regu lations, payments were supported by invoices, all , A expenditure was approved and VAT was appropriately accounted fo r. V \

C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy . A of arrangements to manage these. y \

D. The precept or rates requ irement resulted from an adequate budgetary process, progress against r-1 the budget was regularly monitored; and reserves were appropriate. I

E. Expected income was fully received , based on correct prices, properly recorded and promptly / banked; and VAT was appropriately accounted for.

F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.

G. Salaries to employees and allowances to members were paid in accordance with this authority's approvals, and PAYE and NI requirements were properly applied.

H. Asset and investments reg isters were complete and accurate and properly maintained.

I. Periodic and year-end bank account reconciliations were properly carried out.

J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income aod expOPeitwel agreed to the cash book, supported by an adequate audit tra il from underlying records and where appropriate debtors and creditors were properly recorded.

K. IF the authority certified itself as exempt from a limited assurance review in 2017/18, it met the exemption criteria and correctly declared itself exempt. ("Not Covered" should only be ticked where the authority had a limited assurance review of its 2017118 AGAR)

L. During summer 2018 th is authority has correctly provided the proper opportunity fo r the exercise of publ ic rights in accordance with the requ irements of the Accounts and Audit Regulations.

M. (For local councils only) Trust funds (including charitable) - The council met its responsibilities as a trustee.

i

Notap

Yes I No I Not ap

iilliii .. : . . -

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Date(s) internal audit undertaken

Signature of person who carried out the internal audit

*If the response is 'no' please state the im (add separate sheets if needed).

Name of person who carried out the internal audit

r All(j .ra..J,{ li/U<' FcA

Date

and action being taken to address any weakness in control identified

**Note: If the response is 'not covered' please state when the most recent internal audit work was done in this area and when it is next planned, or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed}.

Annual Governance and Accountability Return 2018/19 Part 2 Local Councils, Internal Drainage Boards and other Smaller Authorities

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*For any stat~1nent to which the r~sponsl) is '110·, '-' " t~xpln11ntlon should bo publlshod

This Annual Govem-.mce St,\tement W;__\S '-\pprtwt)d ,1t ,, meeting of thti mttholity on:

2c-{ otj <°)p\ °' and recorded ~s minute 1"efurem'le,

Slg11oti by ttw l~lmll IIIUII rmct Cll)rk nf tho mootl11g whort1 t1pp1'()v,,1 w:1:- glwn

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Annual Gov~mance and Accollntability Return 2.0 I S/1 tl Part :2. Local Councils, Internal Drainage Boards nnd t'lther Snmll~r A1.1Umri\l(}S

Section 2 - Accounting Statements 2018/19 for

LONGDON QUEENHILL AND HOLDFAST

Notes and guidance Year ending t £ 1 Do not leave any

31 March 31 March Please round ad/I flguret1s£t~ ~~a,:i~~alances All figures must 2019 boxes blank an repo

20£18 £ agree to underlymg financial records

1. Balances brought forward

2. ( +) Precept or Rates and Levies

3. ( +) Total other receipts

4. (-) Staff costs

5. (-) Loan interest/capital repayments

6. (-) All other payments

7. (=) Balances carried forward

8. Total value of cash and short term investments

9. Total fixed assets plus long term investments and assets

10. Total borrowings

17,780

10,762

3,938

3,623

0

9,744

19,113

19,113

36,032

0

11 . (For Local Councils Only) Disclosure note re Trust funds (including charitable)

· · o e yea Total balances and reserves at the begmnmg

19,113 as recorded in the financial records. Value must agree to Box 7 of previous year

10,944 Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.

2,648 Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2) . Include any grants received.

4,992

0

7,569

20,144

Total expenditure or payments made to and on behalf of all employees. Include salaries and wages,_ PA :E and NI (employees and employers), pension contnbuhons and employment expenses.

Total expenditure or payments of capital and interest_ made during the year on the authority's borrowmgs (If any) .

Tota l expenditure or payments as recorded in the cash­book less staff costs (line 4) and loan interest/capital repayments (line 5).

Total balances and reserves at the end of the year. Must equal (1 +2+3) - (4+5+6).

The sum of all current and deposit bank accounts, cash 20,144 holdings and shott term investments held as at 31 March -

To agree with bank reconciliation.

The value of all the prope,ty the authority owns - it is made 39,283 up of all its fixed assets and long term investments as at

31 March.

O The outstanding capital balance as at 31 March of al/ loans from third parties (including PWLB) .

The Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.

N.B. The figures in the accounting statements above do not include any Trust transactions.

I certify that for the year ended 31 March 2019 the Accounting Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and payments_ or income and expenditure basis following the guidance in Governance and Accountability for Smaller Authorities - a Practitioners' Guide to Proper Practices and present fairly the financial position of th is authority.

Signed by Responsible Financial Officer before being presented to the authority for approval

I confirm that these Accounting Statements were approved by this authority on this date :

:}_o ~ 19" I I

(5\-~ Date ~/oY-/~\~

as recorded in minute reference :

3ol

Signed ~Y Chairman of the meeting where the Accounting St.~ ents were ap[ ro,ved

r<- - -rlc;_j; L

Annual Govt:rnance and Accountability Return 2018/19 Part 2 Local Councils, Internal Drainage Boards and other Smaller Authorities

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