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: Minutes 01/04/21-31/03/22

  • Minutes 27th May 2021
  • Minutes 14th July 2021
  • Minutes 15th September 2021
  • Minutes 17th November 2021
  • Minutes 12th January 2022
  • Minutes 16th March 2022

02: Standing Orders and Financial Regulations

  • Standing Orders - Reviewed 27th May 2021
  • Financial Regulations - Reviewed 27th May 2021

03: Risk Assessment

  • Risk Response Plan - Approved 27th May 2021

04: Asset Register

  • Asset Register - Reviewed 27th May 2021

05: Acceptance of Office

  • Chairman Acceptance of Office - 27th May 2021
  • Vice Chairman Acceptance of Office - 27th May 2021

06: 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.

07: 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

08: Working Cashbook

  • Working Cashbook for 01/04/21-31/03/22

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. 

09: Monthly Payments and Invoices

  • Payments for April 2021 - Signed
  • Payments for May 2021 - Signed
  • Payments for June 2021 - Signed
  • Payments for July 2021 - Signed
  • Payments for August 2021 - Signed
  • Payments for September 2021 - Signed
  • Payments for October 2021 - Signed
  • Payments for November 2021 - Signed
  • Payments for December 2021 - Signed
  • Payments for January 2022 - Signed
  • Payments for February 2022 - Signed
  • Payments for March 2022 - Signed

10: Bank Statements 01/04/21 - 31/03/22

  • Treasurer Account Bank Statements 01/04/21 - 31/03/22
  • Business Banking Account Bank Statements 01/04/21 - 31/03/22

11: Financial Reporting to Council

  • Q1 Bank Reconciliation and Financial Report to Council dd/mm/yy - Signed
  • Q1 Minutes confirming report to Council (dd/mm/yy Meeting, Item xx)
  • Q2 Bank Reconciliation and Financial Report to Council dd/mm/yy - Signed
  • Q2 Minutes confirming report to Council (dd/mm/yy Meeting, Item xx)
  • Q3 Bank Reconciliation and Financial Report to Council dd/mm/yy - Signed
  • Q3 Minutes confirming report to Council (dd/mm/yy Meeting, Item xx)
  • Q4 Bank Reconciliation and Financial Report to Council will be completed at the next meeting

12: Budget

  • Meeting on dd/mm/yy - Minutes showing Budget Review (minute ref xxx, page x)
  • Meeting on dd/mm/yy - Minutes showing Budget Review (minute ref xxx, page x)
  • Meeting on dd/mm/yy - Minutes showing Budget Review (minute ref xxx, page x)

13: HMRC Payments

  • S Mills PAYE Submissions April 2021 - March 2022

14: Precept

  • Precept Request to LDC
  • Bank Statements confirming Precept Receipt

15: VAT Claim

  • VAT Claim & Bank Statement confirming receipt

16: Insurance

  • Insurance Schedule, Invoice and Liability Certificate 2021-2022

17: Public Rights

  • Public Rights Notice displayed during year (for 2020-2021)

18: 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 2022-03-31
  • Internal Audit Report

TIMELINE OF AGAR APPROVAL AND PUBLICATION:

  • dd/mm/yy – Internal Audit undertaken
  • Prior to Annual Meeting (after internal audit) –  Clerk will sign AGAR Part 2, page 3 ‘Certificate of Exemption’ and page 6 ‘Accounting Statements’.
  • 11th May 2022 (during Annual Council Meeting) – Council will review the 2021-2022 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. 
  • 11th May 2022 (during Annual Council Meeting) –  Council will declare itself as meeting exemption criteria.
  • 11th May 2022 (during Annual Council Meeting) – Chair will sign AGAR Part 2, Page 3 ‘Certificate of Exemption’.
  • 11th May 2022 (during Annual Council Meeting) – Council will approve AGAR Section 1, page 5 ‘Annual Governance Statement’ to be signed by Chair and Clerk.
  • 11th May 2022 (during Annual Council Meeting) – Council will approve AGAR Section 2, page 6  ‘Accounting Statements’ to be signed by Chair.
  • 20th May 2022 – Clerk will email the signed Certificate of Exemption and Contact Details Form to PKF Littlejohn.
  • 20th May 2022 – 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.