Annual Returns 2023-2024
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Annual Internal Audit Report 2023/24
Hellesdon Parish Council
www. hellesdon-pc.gov.uk
During the financial year ended 31 March 2024, this authority's internal auditor acting independently and on the
basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and
controls in operation and obtained appropriate evidence from the authority.
The internal! audit for 2023/24 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.
e ontrol obje e
A. Appropriate accounting records have been properly kept throughout the financial year.
B. This authority complied with its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for. 4
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy
of arrangements to manage these. A
D. The precept or rates requirement resulted from an adequate budgetary process; progress against a
ihe budget was regularly monitored; and reserves were appropriate.
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. A: foe
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. Y
H. Asset and investments registers were complete and accurate and properly maintained.
|. Periodic bank account reconciliations were properly carried out during the year, [ea t
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts i
and payments or income and expenditure), agreed to the cash book, supported by an adequate audit VA
trail from underlying records and where appropriate debtors and creditors were properly recorded. —=
K. If the authorily certified itself a8 exempt from a limited assurance review in 2022/23, it met the
exemption criteria and correctly declared itself exempt. (if the authority had a limited assurance vA
review of its 2022/23 AGAR tick "not covered’) {
L. The authority published the required information on a website/webpage up to date at the time of the /é
intemal audit in accordance with the relevant legislation. N
M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of
public rights as required by the Accounts and Audit Regulations (during the 2023-24 AGAR period,
Link
were public rights in relation to the 2022-23 AGAR evidenced by a notice on the website and/or
authority approved minutes confirming the dates set).
N. The authority has complied with the publication requirements for 2022/23 AGAR
(see AGAR Page 1 Guidance Notes).
No _ [Not applicable|
©. (For local councits only)
Trust funds (including charitable) ~ The council met its responsibilities as a trustee. WA
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 Name of person who carried out the internal audit (lL ftz [2023 0905/2024 GILES KERKHAM, LARKIWG Gowen LLP
Signature of person who Lewes Gi baie 2005/10
carried out the internal audit
“If the response is ‘no’ please state the Implications and action being taken to address any weakness in control
identified (add separate sheets if needed}
“Note: if the response is ‘not covered’ please state when the most tecent 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 Accuunlabilily Relui 2023/24 Fur 3 Paye 3 of6
Local Councils, Internal Drainage Boards and other Smailer Authorities
Section 1 — Annual Governance Statement 2023/24
We acknowledge as the members of:
Hellesdon Parish Council
Agreed
‘Yes’ means that this authority:
We have put in place arrangements far effective financial prepared its accounting statements in accordance management during the year, and for the preparation of | | / with the Accounts and Audit Regulations. the accounting statements.
2. We maintained an adequate system of internal control Tade proper arrangements and accepted responsibility
including measures designed to prevent and detect fraud | | 7 for safeguarding the public money and resources in
and corruption and reviewed its effectiveness. its charge
3. We took all reasonable steps to assure ourselves thas only done whatit has the legal power to do and has
that there are no matters of actual or potential complied with Proper Practices in doing so.
non-compliance with laws, regulations and Proper
Practices that could have a significant financial etfect Y
‘on the ability of this authority to conduct its
business or manage its finances.
4. We provided proper opportunity during the year for during the year gave all persons interested the opportunity to the exercise of electors’ rights in accordance with the we inspect and ask questions about this authority's accounts. requirements of the Accounts and Audit Regulations.
5. We carried out an assessment of the risks facing this considered and documented the financial and other risks it authority and took appropriate steps to manage those faces and dealt with them properly. risks, ineluding the introduction of internal controls and/or 4 external insurance cover where required. 6. We maintained throughout the yeer an adequate and arranged fora competent person, independent ofthe financial effective system of internal audit of the accounting WA controls and procedures, to give an objective view on whether records and control systems. internal controls meet the needs of this smnaiter authority. 7. We took appropriate action on all matters raised Vv responded to matters brought to its attention by internal and in reports from internat and external audit. extemal audit.
8. We considered whether any litigation, liabilities or disclosed everything it should have about its business activity commitments, events or transactions, occurring either during the year including events taking place after the year during or after the year-end, have a financial impact on VA endif relevant. this authority and, where appropriate, have included them in the accounting statements.
9. (For local councils only} Trust funds including has met aif ofits responsibilities where, as a body charitable. In our capacity as the sole managing corporate, it is 2 sole managing trustee ofa focal trustee we discharged our accountability trust or trusts.
financial reporting and, if required, independent vA
responsibilities for the fund(s)/assets, including
examination or audit
*Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe
how the authority will address the weaknesses identified. These sheets must be published with the Annual
Governance Statement.
This Annual Governance Statement was approved at a Signed by the Chair and Clerk of the meeting where meeting of the authority on: approval was given:
W166 / doze WK Sohoge— and recorded as minute reference: ial -
bb Clerk
www.hellesdon-pc.gov.uk
Annual Governance and Accountability Return 2023/24 Form 3 Page 4 ot 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Section 2 —- Accounting Statements 2023/24 for
Hellesdon Parish Council
Year ending
boxes blank and report £0 or Nil balances, All figures must
agree fo underlying financial records.
4, Balances brought Total balances and reserves at the beginning of the year
forward 983,785 696,109] as recorded in the financial records. Value must agree to
Box 7 of previous year
2. (+) Precept or Rates and Total amount of precept (or for IDBs rates and levies)
Levies 552,939 561 ,227| received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook jess
199,371 307,218] the precept or rates/levies received (line 2). include any
grants received.
4, {-) Staff costs Total expenditure or payments made fo and on behalf
of ail employees. Include gross salaries and wages,
293,527 366,312 employers NI contributions, employers pension
contributions, gratuities and severance payments.
§. (-) Loan interest/capital Total expenditure or payments of capital and interest
repayments 43,095 43,095] made during the year on the authority's borrowings (if any).
6. (-) All other payments Total expenditure or payments as recorded in the cash-
703,364 391,352| book Jess staff costs (line 4) and loan interesi/capital
repayments (line 5)
7. (=) Balances carried Total balances and reserves at the end of the year. Must
forward 696,109 763,795) equal (1+2+3) - (4+5+6).
8. Total value of cash and The sum of all current and deposit bank accounts, cash
short term investments 643,186 746,396] holdings and short term investments held as at 31 March -
To agree with bank reconciliation.
9. Total fixed assets plus The value of all the property the authority owns — it is made
long term investments 4,698,581 4,722,556] up ofaif its fixed assets and ong term investments as al
and assets 31 March.
10. Total borrowings The outstanding capital balance as at 31 March of all loans
681,685 655,598} from third parties (including PWLB).
For Local Councils Only
11a. Disclosure note re Trust funds The Council, as a body corporate, acts as sole trustee and
(including charitable) is responsible for managing Trust funds or assets.
11b, Disclosure note re Trust funds The figures in the accounting statements above
{including charitable) exclude any Trust transactions.
| certify that for the year ended 31 March 2024 the Accounting | confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Return have been prepared on either a receipts and payments
or income and expenditure basis following the guidance in
vi [o6/ 2otte
Governance and Accountability for Smaller Authorities —- a
Practitioners’ Guide to Proper Practices and present fairly
as recorded in minute reference
the financial position of this authority.
Signed by Responsible Financial Officer before being (Xe
presented to the authority for oval
Signed by Chair of the meeting where the Accounting
Statements were appro) ed
Date oS fe6/ 202; RG
2
Annual Governance and Aooountability Return 2023/24 Corm 3 Paye 5 ul0
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Box 3 variation exptanation
Community Infrstructure Levy increased by £50,780 (further payments from developer re Phase
2, Royal Norwich Golf Club development). Grants increased by £24,486: refurbished
community centre toilets £29,786; expansion of café capacity £2500; winter clothing & food for
residents £1500; clean up & bloom £300; senior citizens club £250 & apiary/allotments £200.
Total grants received £34,536 less py £10,050 = £24,486 increase. Cafe income increased by
£23,541 reflecting increased capacity; increase in opening days & full year trading (py T/o
£7,104, cy T/o £ 30,645). Contractor settled loss of income claim re detay in building work
community centre resulting in insurance recovery £22,272. Bank interest increase £9,987 due to
interest rise from 0.4% to 1.5%. Events income has increased by £2861 with council running
more activities for residents: coach trips money £1,392 and disco £1452 with small increase on
summer fayre income. Grass cutting contract with county council was renegotiated upwards
from £14,469 py to £16,407 cy, increase £1,938. Football hire charges increased by £936, with
hires both weekend days (py Suindays only). Parish Partnership increase £795 ref installation of
2 bus shelters in parish ( grant py £3,200, cy £3,995). Outside court hire increase £323 reflecting
rent full year National Tennis (py change from casual hire to rent Nat Tenn part year). Other
income increase £1,131 from office activities ( py £667, cy £1,798). The community centre
opened all year (re-opened part year py) giving increased hire income £38,690. However, as part
of the insurance recovery settlement above, credit notes were issued to contractor in respect of
invoices issued py. The variance on this was a decrease of £67,714 (py invoices total £39,114,
cy cr notes total £28,600) which when deducted from hire income gives a net decrease of
£29,024. Recharged legal fee income was a one off py, decrease £895 as was Refund for Street
lighting at allotments, decrease £900. Water recharges for the allotments less than py due to
wetter summer & admin fee scrapped py giving decrease for these allotment items £702.
Increase in allotment rent and apiary sales £318 results in net decrease for allotments £384. To
summarise, increases above total £139,050 less decreases above £31,2023 = net increased
income £107,847 per the variance.
Box 4 variation explanation
Local Government Services pay agreement 2023 resulted in £1925 pay increase for all ees (pra
rata p/ time). Specifically, grounds team did more overtime cy to cover sick leave and for
summer fayre: grds costs py £57,610, cy £68,276, increase £10,666 also includes the pay
increase. No staff changes on admin team. Increase costs of £5,774 on the year (py £80,180, cy
£85,954) represents pay increase. Caretaker costs increased by £17,984 (py £40,398, cy
£58,382) reflecting full year employment for a caretaker who comm Feb 23; additional caretaker
taken on Sep 23; overtime to cover long term sick leave and pay increase. Cafe staff costs
increased by £16,379 (py £8,406, cy £24,785) reflecting increase in opening days; full year
trading and pay increase. PAYE deductions increased by £8,608, EER NI by £4,910 due to the
increased earnings, staff changes as did pension scheme contributions which increased by
£8,463.
Box 6 variation explanation
Box 6 covers various cost centres. These are detailed on the workings sheet with py & cy
comparative figures. The following exptanations should be read in conjuction with the working
sheet. Decrease in Community Centre costs £355,198 represented by redevelopment ; warm
room & inspections decreases less increases totalling £122,400. Redevelopment mostly
complete py. Warm room set up costs py only. Inspection costs reduced following change of
contractor for cy. Increases include cost of new WC project cy ; utilities bills/ousiness rates (cy
open all year, py part year); new fire doors £7,875 cy; new/replacement equipment for
glassware, stand for free fruit & veg scheme, fridge freezer for community fridge, all new cy, with
additionat crockery ; increases in prop maint, sanitary servs, cleaning mats, consumables all
due to centre open full year (py part year) & other misc increases. Staff training increased to
meet training requirements. Office expenditure increase £11,470: local elections cy; prop maint
for fire regs & r/water harvester (py nil); winter warmer exps cy 1st yr; new tablet= equipment;
advert comm centre (cy 1st yr); other inflationery & misc increases per workings sheet less
decreases per workings sheet :phone & broadband - cheaper deal with Vodafone; photocopier -
cheaper deal with Canon & chairman no special events cy. Neighbourhood plan £7475 revisited
cy. Bank charges £572 for online and card receipts increased through more hirers & cafe
opening hrs extending. No room hire for public exhibition re planning cy. Media & Comms
increase £1928: cctv remedial works needed cy, website updated cy whereas noticeboard
replacement programme ceased py. Stores increase £284 per workings sheet. Events increase
£2311 as summer fayre bigger than py and new council run activities cy i.e, Friday Friends group
& disco. Grounds saw a decrease £19901 as locking parks was taken in house cy; cheaper
contractor for verge cutting; completion of fence repairs programme py; composting reducing
skip hire and reduction in materials as bulk purchased py. Offset against this was increases in
new seating Cotts Park & other increases - see working sheet. Machinery & Vehicles saw
increase £23,598: £25135 purchase Wessex mower less decrease for servicing (cy part of lease
agreement) and other smaller items. Trees saw decrease £5935: survey work completed py. Play
areas increased by £20810: payment playground equipment, new table tennis table & mulch
repairs. Hard Courts decreased by £6978: py smartgagte tennis court installed, less other
increases see workings sheet. Bowling Green increased by £828: more topsoil & materials req
cy. Parish partnership increased by £1590 - see box 3 for 50% received as income. Cafe costs
increased by £6269: purchases, consumables & cleaning mats increased as open more days
less capital costs py only - see workings sheet.
‘Smaller authority name: Hellesdon Parish Council;
NOTICE OF PUBLIC RIGHTS AND PUBLICATION
OF UNAUDITED ANNUAL GOVERNANCE &
ACCOUNTABILITY RETURN
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
NOTICE NOTES
1. Date of announcement 12 June 2024 (a) (a) Insert date of placing of the notice
which must be not less than 1 day before
the date in (c) below
2. Each year the smaller authority's Annual Governance and Accountability
Return (AGAR) needs to be reviewed by an external auditor appointed by
Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been
published with this notice. As it has yet to be reviewed by the appointed auditor,
it is subject to change as a result of that review.
Any person interested has the right to inspect and make copies of the
accounting records for the financial year to which the audit relates and all
books, deeds, contracts, bills, vouchers, receipts and other documents relating
to those records must be made available for inspection by any person
interested. For the year ended 31 March 2024, these documents will be available
on reasonable notice by application to:
(b) Insert name, position and
address/telephone = number/ email
(b) Faye Lebon, Clerk, Diamond Jubilee Lodge, Wood View Road, Hellesdon, address, as appropriate, of the Clerk or
Norwich, 01603 301751, clerk@hellesdon-pe.gov.uk other person to which any person may
apply to inspect the accounts
commencing on (c) Thursday 13 June 2024 (c) Insert date, which must be at least 1
day after the date of announcement in (a)
above and at least 30 working days
before the date appointed in (d) below
and ending on(d) Wednesday 24 July 2024
(d) The inspection period between (c)
and (d) must be 30 working days
3. Local government electors and their representatives also have:
inclusive and must include the first 10
working days of July.
e The opportunity to question the appointed auditor about the accounting
records; and
e The right to make an objection which concerns a matter in respect of which
the appointed auditor could either make a public interest report or apply to
the court for a declaration that an item of account is unlawful. Written notice
of an objection must first be given to the auditor and a copy sent to the
smaller authority.
The appointed auditor can be contacted at the address in paragraph 4 below for
this purpose between the above dates only.
4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAOQ’s Code of Audit Practice
2015. The appointed auditor is:
PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
(sba@pkf-l.com)
(e) Insert name and position of person
placing the notice — this person must be
5. This announcement is made by (e} Faye Lebon, clerk the responsible financial officer for the
smaller authority
LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS
Please note that this summary applies to all relevant smaller authorities, including local
councils, internal drainage boards and ‘other’ smaller authorities.
The basic position
The Local Audit and Accountability Act 2014 {the Act) governs the work of auditors appointed to smaller
authorities. This summary explains the provisions contained in Sections 26 and 27 of the Act. The Act
and the Accounts and Audit Requlations 2015 also cover the duties, responsibilities and rights of smaller
authorities, other organisations and the public concerning the accounts being audited.
As a local elector, or an interested person, you have certain legal rights in respect of the accounting
records of smaller authorities. As an interested person you can inspect accounting records and related
documents. If you are a local government elector for the area to which the accounts relate you can also
ask questions about the accounts and object to them. You do not have to pay directly for exercising
your rights. However, any resulting costs incurred by the smaller authority form part of its running costs.
Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council
tax.
The right to inspect the accounting records
Any interested person can inspect the accounting records, which includes but is not limited to local
electors. You can inspect the accounting records for the financial year to which the audit relates and all
books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records. You
can copy all, or part, of these records or documents. Your inspection must be about the accounts, or
relate to an item in the accounts. You cannot, for example, inspect or copy documents unrelated to the
accounts, or that include personal information (Section 26 (6) — (10) of the Act explains what is meant
by personal information). You cannot inspect information which is protected by commercial
confidentiality. This is information which would prejudice commercial confidentiality if it was released to
the public and there is not, set against this, a very strong reason in the public interest why it should
nevertheless be disclosed.
When smaller authorities have finished preparing accounts for the financial year and approved them,
they must publish them (including on a website). There must be a 30 working day period, called the
‘period for the exercise of public rights’, during which you can exercise your statutory right to inspect
the accounting records. Smaller authorities must tell the public, including advertising this on their
website, that the accounting records and related documents are available to inspect. By arrangement
you will then have 30 working days to inspect and make copies of the accounting records. You may
have to pay a copying charge. The 30 working day period must include a common period of inspection
during which all smaller authorities’ accounting records are available to inspect. This will be 1-12 July
2024 for 2023/24 accounts. The advertisement must set out the dates of the period for the exercise of
public rights, how you can communicate to the smaller authority that you wish to inspect the accounting
records and related documents, the name and address of the auditor, and the relevant legislation that
governs the inspection of accounts and objections.
The right to ask the auditor questions about the accounting records
You should first ask your smaller authority about the accounting records, since they hold all the
details. If you are a local elector, your right to ask questions of the external auditor is enshrined in law.
However, while the auditor will answer your questions where possible, they are not always obliged to
do so. For example, the question might be better answered by another organisation, require
investigation beyond the auditor's remit, or involve disproportionate cost (which is borne by the local
taxpayer). Give your smaller authority the opportunity first to explain anything in the accounting records
that you are unsure about. If you are not satisfied with their explanation, you can question the external
auditor about the accounting records.
The law limits the time available for you formally to ask questions. This must be done in the period for
the exercise of public rights, so let the external auditor know your concern as soon as possible. The
advertisement or notice that tells you the accounting records are avaitable to inspect will also give the
period for the exercise of public rights during which you may ask the auditor questions, which here
means formally asking questions under the Act. You can ask someone to represent you when asking
the external auditor questions.
Before you ask the external auditor any questions, inspect the accounting records fully, so you know
what they contain. Please remember that you cannot formally ask questions, under the Act, after the
end of the period for the exercise of public rights. You may ask your smaller authority other questions
about their accounts for any year, at any time. But these are not questions under the Act.
You can ask the external auditor questions about an item in the accounting records for the financial
year being audited. However, your right to ask the external auditor questions is limited. The external
auditor can only answer ‘what’ questions, not ‘why’ questions. The external auditor cannot answer
questions about policies, finances, procedures or anything else unless it is directly relevant to an item
in the accounting records. Remember that your questions must always be about facts, not opinions. To
avoid misunderstanding, we recommend that you always put your questions in writing.
The right to make objections at audit
You have inspected the accounting records and asked your questions of the smaller authority. Now you
may wish to object to the accounts on the basis that an item in them is in your view unlawful or there
are matters of wider concern arising from the smaller authority's finances. A local government elector
can ask the external auditor to apply to the High Court for a declaration that an item of account is
unlawful, or to issue a report on matters which are in the public interest. You must tell the external
auditor which specific item in the accounts you object to and why yau think the item is unlawful, or why
you think that a public interest report should be made about it. You must provide the external auditor
with the evidence you have to support your objection. Disagreeing with income or spending does not
make it unlawful. To object to the accounts you must write to the external auditor stating you want to
make an objection, including the information and evidence below and you must send a copy to the
smaller authority. The natice must include:
confirmation that you are an elector in the smaller authority’s area;
why you are objecting to the accounts and the facts on which you rely;
details of any item in the accounts that you think is unlawful; and
details of any matter about which you think the external auditor should make a public interest
report.
Other than it must be in writing, there is no set format for objecting. You can only ask the external auditor
to act within the powers available under the Local Audit and Accountability Act 2014.
Afinal word
You may not use this ‘right to object’ to make a personal complaint or claim against your smaller
authority. You should take such complaints to your local Citizens’ Advice Bureau, local Law Centre or
to your solicitor. Smaller authorities, and so local taxpayers, meet the costs of dealing with questions
and objections. In deciding whether to take your objection forward, one of a series of factors the auditor
must take into account is the cost that will be involved, they will only continue with the objection if it is
in the public interest to do so. They may also decide not to consider an objection if they think that it is
frivolous or vexatious, or if it repeats an objection already considered. If you appeal to the courts against
an auditor's decision not to apply to the courts for a declaration that an item of account is unlawful, you
will have to pay for the action yourself.
. _— If you wish to contact your authority's appointed
For more detailed guidance on public rights and external auditor please write to the address in
the special powers of auditors, copies of the paragraph 4 of the Notice of Public Rights and
publication Local authority accounts: A quide to a
i r - Publication of Unaudited Annual Governance &
your rights are available from the NAO website. Accountability Return.
This text was taken from the document automatically, so its layout may differ from the original and tables appear as plain text. If you need this document in another format, please contact the Parish Clerk.