Notice of Conclusion of Audit 2023 – 2024
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NORFOUC ARE
4
Section 1 — Annual Governance Statement 2023/24
We acknowledge as the members of:
Hellesdon Parish Council
4. We have put in place arrangements for effective financiat ‘prepared its accounting statements in accordance
management during the year, and for the preparation of with the Accounts and Audit Regulations.
the accounting statements.
P . We maintained an adequate system of internal contro! ‘made proper arrangements and accepted responsibility
for safeguarding the public money and resources in
including measures designed to prevent and detect fraud
and corruption and reviewed its effectiveness.
N its charge.
Py . We took all reasonable steps to assure ourselves has only done what it has the legal power (o 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
i
Practices that could have a significant financial effect
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 inspect and ask questions about this authority's accounts.
Tequirements 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, including the introduction of intemal controis and/or
extemal insurance cover where required.
. We maintained throughout the year an adequate and ‘arranged for a competent person, independent ofthe financial
effective system of internal audit of the accounting controls and procedures, to give an objective view on whether
records and control systems. internal controls meet the needs of this smaller authority.
~ 7 We took appropriate action on all matters raised Tesponded to matters brought to its attention by intemal and
in reports from intemal 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 ‘end if relevant.
this authority and, where appropriate, have included them
in the accounting statements,
2 (For local councils only) Trust funds including
‘has met all ofits responsibilities where, as a body
charitable. In our capacity as the sole managing corporate, it is a sole managing trustee of a local
trustee we discharged our accountability trust or trusts.
/
responsibilities for the fund(s)/assets, including
financial reporting and, if required, independent
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 Govemance Statement was appraved at a Signed by the Chair and Clerk of the meeting where meeting of the authority on: approval was given:
1166/2024
and recorded as minute reference:
Chair AX
6b Clerk
www.hellesdon-pc.gov.uk
Page 4 of6
Annual Governance and Accountability Return 2023/24 Form 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
NoRFaic AREA
Section 2 — Accounting Statements 2023/24 for
wes must
1. 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) §61,227| received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Tolal income or receipts as recorded in the cashbook less
199,371 307,218] the precept or rates/evies received (line 2). Include any
grants received.
4. (-) Staff costs Total expenditure or payments made to and on behalf
of all employees. Include gross salaries and wages,
293,527 366,312) employers Ni contributions, employers pension
payments.
contributions, gratuities and severance
Total expenditure or payments of capital and interest
43,095] made during the year on the authority's borrowings (if any).
5. (-) Loan interest/capital
repayments 43,095
6. (-) All other payments: Total expenditure or payments as recorded in the cash-
703,364 391,352] book less staff costs (line 4) and loan interest/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. Tatal 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.
The value of all the property the authority owns — itis made
4,722,556) up of all its fixed assets and long term investments as at
9, Total fixed assets plus
long term investments 4,698,581
and assets 31 March.
40. Total borrowings The outstanding capital balance as at 31 March of all loans
681,685) 655,598) from third parties (including PWLB).
41a. 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.
Tb, 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 onthis date:
or income and expenditure basis following the guidance in
Return have been prepared on either a receipts and payments
vt 166/ Aotee
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 6c
Signed by Chair of the meeting where the Accounting
Statements were appro)
Annual Governance and Accountability Return 2023/24 Form 3 Page 5 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities* Section 3 — External Auditor’s Report and Certificate 2023/24 In respect of Hellesdon Parish Council —- NO0213
1 Respective responsibilities of the auditor and the authority
Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A
limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with
International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an
audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit
is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and
Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the
Comptroller and Auditor General. AGN 02 is available from the NAO website — https://www.nao.org.uk/code-audit-
practice/guidance-and-information-for-auditors/
This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound
system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with
Proper Practices which:
+ summarises the accounting records for the year ended 31 March 2024; and
+ confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2 External auditor's limited assurance opinion 2023/24
[On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), in our opinion the information in
ISections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concem that}
relevant legislation and regulatory requirements have not been met.
[Other matters not affecting our opinion which we draw to the attention of the authority:
INone
3 External auditor certificate 2023/24
We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability
Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31
March 2024.
Extemal Auditor Name
PRE LITLEsOHN
External Auditor Signature PCE Littlejohn
jc LLP Ey Date
Annual Governance and Accountability Return 2023/24 Form 3 Page 6 of 6
Local Councils, Intemal Drainage Boards and other Smaller Authorities”
Hellesdon Parish Council
Notice of conclusion of audit
Annual Governance & Accountability Return for the year ended 31 March 2024
Sections 20(2) and 25 of the Local Audit and Accountability Act 2014
Section 16 of the Accounts and Audit Regulations 2015 (SI 2015/234)
Notes
The audit of accounts for Hellesdon Parish Council for the year ended This notice and Sections 1, 2 & 3
of the AGAR must be published
31 March 2024 has been completed and the accounts have been by 30 September. This must
published. include publication on the
smaller authority's website.
The smaller authority must
decide how long to publish the
Notice for; the AGAR and
extemal auditor report must be
publicly available for 5 years.
The Annual Governance & Accountability Return including the auditor's
certificate and opinion is available for inspection and copying by any
local government elector of the area of Hellesdon Parish Council on
application to:
(a) FAYE LE Bow (@) Insert the name, position and
address of the person to whom
Ceneg, WELLespon PARIS COUNCIL local government electors should
DiAmond TyBILEE Lone Wood vigw ROAD apply to inspect the AGAR.
HELLESNen, Norwicit “NRG 5e8
(b) MonnAy — FRIDAY 4-30 am~ 309m (b) Insert the hours during which
inspection rights may be
exercised
Copies will be provided to any local government elector of the area on (c) Insert a reasonable sum for
copying costs
payment of £ (c) for each copy of the Annual Governance &
Accountability Return.
Announcement made by: (d) FAYE cepa Crea (4) Insert the name and position of
person placing the notice
Date of announcement: (e) A Sep bomber 909% (e) Insert the date of placing of the
notice
| 4www.pkf-l.com,
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 assessmen t of complianc e with the relevant procedures and
controls in operation and obtained appropriate evidence from the authority.
needs and planned coverage.
The internal audit for 2023/24 has been carried out in accordance with this authority's summarise
On the basis of the findings in the areas examined, the internal audit conclusion s are d in this table. Set
cout 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.
ernal control objective
‘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.
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy
of arrangements to manage these.
D. The precept or rates requirement resulted from an adequate budgetary process; progress against
the budget was regularly monitored; and reserves were appropriate.
m Expected income was fully received, based on correct prices, properly recorded and promptly
banked: and VAT was appropriately accounted for.
mn 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
= Asset and investments registers were complete and accurate and properly maintained.
|. Periodic bank account reconciliations were properly carried out during the year. [eA
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts
and payments or income and expenditure), agreed to the cash book, supported by an adequate audit oi Weta
trail from underlying records and where appropriate debtors and creditors were properly recorded,
K. If the authority certified itself as exempt froma limited assurance review in 2022/23, it met the JS
exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance
ra of =i
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 Nifi
internal audit in accordance with the relevant legislation.
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, } //
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 V
z is
(see AGAR Page 1 Guidance Notes)
©. (For local councils only)
Trust funds (including charitable) - The council met its responsibilities as a trustee.
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
Ut [tz [2023 04 05/1024 GILES KERKHAM, LARKWE Gowen LLP
carr internal audit
out theied
Signature of person who
Lowe .
q a. Date to/os/‘rh
is ‘no* please state
“if the responseseparate the implications and action being taken to address any weakness In control
identified (add sheets if needed)
Note: If the response is ‘not covered’ pleasethestate when the most recent internal audit work was done in this area and when it is
next planned; or, if coverage is not required, annual internal audit report must explain why not (add separate sheets if needed).
‘Annual Governance and Accounlabilily Relur: 2023/24 Fur 3 Paye 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
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