Audit 2020/2021

This page contains files and commentary for the Glynde & Beddingham Parish Council Internal Audit and the Annual Governance and Accountability Return (AGAR) for the period 01/04/2020 – 31/03/2021.

01: Working Cashbook

  • Working Cashbook for 01/04/20-31/03/21

Description of all worksheets in the cashbook:

  • Cashbook – a list of all receipts and payments received into all bank accounts with net values allocated to budget categories from column R onwards.
  • Bank Rec Q4 – Reconciliation of the Bank Account and Working Cashbook to be presented to Councillors at a full Council meeting on 27th May 2021.
  •  Account Reconciliation  – A reconciliation of the working cashbook and bank accounts that the Clerk updates, and presents to Council, quarterly.  The numbers 1-7 in column A correspond to the boxes in the Annual Return Accounting Statements Section 2.  
  • Budget + Forecast – Used to track spend against forecast throughout the year.
  • Precept Comparison – Calculations showing the financial impact on electors of various increases in Council Tax. 

02: Monthly Payments and Invoices

  • Payments for June 2020 - Signed
  • Payments for July 2020 - Signed
  • Payments for September 2020 - Signed
  • Payments for November 2020 - Signed
  • Payments for December 2020 - Signed
  • Payments for January 2021 - Signed
  • Payments for February 2021 - Signed
  • Payments for March 2021 - Signed

03: Minutes 01/04/20-31/03/21

  • Minutes 24th June 2020 - Signed
  • Minutes 22nd July 2020 - Signed
  • Minutes 23rd September 2020 - Signed
  • Minutes 18th November 2020 - Signed
  • Minutes 20th January 2021 - Signed
  • Minutes 3rd March 2021 - Signed
  • Minutes 24th March 2021 - To be signed in May meeting

04: Bank Statements 01/04/20 - 31/03/21

  • Treasurer Account Bank Statements 01/04/20 - 31/03/21
  • Savings Account Bank Statements 01/04/20 - 31/03/21

05: Budget

  • Meeting on 22/07/20 - Minutes showing Budget Review (minute ref GBPC2021/10.2, page 3)
  • Meeting on 18/11/20 - Minutes showing Budget Review (minute ref GBPC2021/12.2, page 2)
  • Meeting on 20/01/21 - Minutes showing Budget Review (minute ref GBPC2021/13.1, page 2)

06: Financial Reporting to Council

  • Q1 Bank Reconciliation and Financial Report to Council 22/07/20 - Signed
  • Q1 Minutes confirming report to Council (22/07/20 Meeting, Item 10.1)
  • Q2 Bank Reconciliation and Financial Report to Council 18/11/20 - Signed
  • Q2 Minutes confirming report to Council (18/11/20 Meeting, Item 12.1)
  • Q3 Bank Reconciliation and Financial Report to Council 24/03/21 - Signed
  • Q3 Minutes confirming report to Council (24/03/21 Meeting, Item 13.1)
  • Q4 Bank Reconciliation and Financial Report to Council 27/05/21 - Signed
  • Q4 Minutes confirming report to Council (27/05/21 Meeting, Item 11.2)

07: HMRC Payments

  • S Mills PAYE Submissions April 2020 - March 2021

08: Insurance

  • Insurance Schedule, Invoice and Liability Certificate 2020-2021

09: Precept

  • Precept Request to LDC
  • Bank Statements confirming Precept Receipt

10: VAT Claim

  • VAT Claim & Bank Statement confirming receipt

11: Standing Orders and Financial Regulations

  • Standing Orders (next review - May 2021)
  • Financial Regulations (next review - May 2021)

12: Risk Assessment

  • Risk Response Plan

13: Asset Register

  • Asset Register - 31/03/21

14: Declarations of Interest

Councillor’s Declaration of Interests are displayed on the ‘Your Council‘ page of the Parish Council website.  At the first meeting of the municipal year, Councillors will be asked to complete new declarations should any details have changed or to confirm that no changes have occurred.

15: Public Rights

  • Public Rights Notice for 2019-2020

16: Business Plan

The Parish council approved a Business Plan in January 2021 which outlines the main aims and objectives of the Council until the end of the current term of office in May 2023.  A copy of the Business Plan can be found below.  There is a dedicated Business Plan section of the Parish Council website with latest updates recorded at the bottom of the page.

  • Business Plan - January 2021

17: AGAR/External Auditor/Website Files

  • AGAR Part 2, pre-audit version
  • Bank Reconciliation (PKF Littlejohn Version)
  • Analysis of Variances (PKF Littlejohn Version)
  • Public Rights Notice for YE 2021-03-31
  • Internal Audit Report
  • AGAR Part 2, final version

TIMELINE OF AGAR APPROVAL AND PUBLICATION:

  • 17th May 2021 – Internal Audit undertaken
  • Prior to 27th May (after internal audit) –  Clerk will sign AGAR Part 2, page 3 ‘Certificate of Exemption’ and page 6 ‘Accounting Statements’.
  • 27th May (during Council Meeting) – Council will review the 2020-2021 AGAR Finances listed in section 17 above including the Internal Audit Report, Annual Governance Statement (Section 1), Accounting Statements (Section 2), analysis of variances, bank reconciliation and notification of period of public rights. 
  • 27th May 2021 (during Council Meeting) –  Council will declare itself as meeting exemption criteria.
  • 27th May 2021 (during Council Meeting) – Chair will sign AGAR Part 2, Page 3 ‘Certificate of Exemption’.
  • 27th May 2021 (during Council Meeting) – Council will approve AGAR Section 1, page 5 ‘Annual Governance Statement’ to be signed by Chair and Clerk.
  • 27th May 2021 (during Council Meeting) – Council will approve AGAR Section 2, page 6  ‘Accounting Statements’ to be signed by Chair.
  • 4th June 2021 – Clerk will email the signed Certificate of Exemption and Contact Details Form to PKF Littlejohn.
  • 4th June 2021 – Clerk will publish the Internal Audit Report, Annual Governance Statement (Section 1), Accounting Statements (Section 2), analysis of variances, bank reconciliation and notification of period of public rights.