External-audit-conclusion-documents-publication
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HeLLEspey PaRisy CounciL
NORFOLK
Section 1 — Annual Governance Statement 2021/22
We acknowledge.as the members of:
4. We have put in place arrarigemants for effedtive financial prapared Rs accounting staternents in accordance management during the year, and for the preparation of with the Accounts and Audit Regulations. ihe accounting statements. 2. We maintained an adaquata system of intemal control mada proper arrangements end accepted responsibility including measures designed to prevent and detect fraud for safeguarding tie public money and resources in and corruption and reviewed its effectiveness. its charga.
3. We tock alll reasonable steps to assure ourssives has anly done what to do and has
it has the legal power
that there are no matters of actual or potential complied with Prager Practices in daing so.
non-complianes with laws, regulations and Proper
Practices that could have a significant financial effect
on the abifity of this authority to conduct its
business or manage {ts finances.
>. We pravided proper opportunity cuting the year for during the year gave aif persons interestad the opportunity to
with the
the exercise of electors’ rights In accordance inspect and ask questions about this authority's accounts.
requirgments of the Accounts and Audit Regulations,
a . We carried out an assessment of the risks facing this considered and dacumented the financial and other risks it
authority and teok appropiate steps-ta manage thase faces and dealt with them properly.
risks, including the Introduction of intemal controls and/or
extemal insurance caver where required.
ro |. We maintained throughout the year an adequate and arranged fore competent person, independent of the financial
effective system of intemal audit of the accounting |] controls and procedures, to give an abjective view on whether,
racords and contral systems. 3] internal controts met the needs of this smaller authority.
~ We tock appropriate action on all matters raised responded to matiers brought to its attention by Internal and in reports from intemal and external audit. external audit.
es . We considered whether any litigation, fiabitities or disclosed everything it should have about fts business activity commitments, events er transactions, occurring either during the year including events taking place afier the year during or after the year-end, have a financial impact on and i relevent.
this authority and, where appropriate, have included them in the accounting statements. rr . (For focal councils only) Trust funds including has met all of its responsibilities where, as a body charitable. In our capacity as the sole managing corporate, itis 4 sole managing trustee of a local trustee we discharged our accountability trust or trusts.
regpensibilittes for the fund{s)/assets, including
financial raparting and, if required, independent
examination ar audit.
*Pleasa 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.
was approved at a This Annual Governance Statement Signed by the Chairman and Clerk of the meeting where meeting of the authority on approval was given:
Chairman -.
Clerk
Annual Governance and Accountability Return 2021/22 Form 3 ; Page 4 of 6
Local Councils, Internal Drainage Boards and other Smatier Authorities*
HeLLespow PARISH COUNCIL
Norrotic
Section 2 —- Accounting Statements 2021/22 for
“+ © ellePatis Couri
sdh on
Year ending Notes and guidance
34 March 31 March Please round all figures to ne: t£1. Do nat leave any
2024 y boxes blank ai balances. All figures must
£ agree fo underlying finar cords.
41. Balances brought Total balances and reserves at the beginning of the year
forward as recorded in ihe financial records. Value must agree to
Box T of previous year.
2. (+) Precept or Rates and Total amount of precept (or for IDBs rates and levies)
Levies 514,240 received or receivable In the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less
° 595,239 the precept or rates/evies recaived {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,
employers NI contributions, employers pension
| contributions, gratuities and severance payments.
5. (-)Loan interest/capital ‘| Total expenditure or payments of capital and interest
repayments made during the year on the authority's borrowings (if any).
6. (-) All other payments Total expenditure or payments as recorded In the cash-
book lass staff costs (line 4} and oan inferest/capital
: ” | repayments (line 5).
7. (=) Balances carried <. "| Total balances and reserves at the end of the year. Must forward 5] equal (142+3) - (4+5+6).
8. Total value of cash and Z The sum of ail current and depasit bank accounts, cash
short term investments 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 up of all its fixed assets and long term investments as at
and assets 31 March.
10. Total borrowings The outstanding capital balance as at 31 March of all loans
from third parties {including PWLB).
41. (For Local Councils Only) The Council, as a body corporate, acts as sole trustee for
Disclosure note re Trust funds and is responsible for managing Trust funds or assets.
{including charitable) N.B. The figures In the accounting statements above do
| not include any Trust transactions.
| certify that for the yaar ended 31 March 2022 the Accounting l 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
Governance and Accountability far 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
presented to the aul
gies
5
Signed by Chairman of the meeting where the Accounting
Date *.
Annual Governance and Accountability Return 2021/22 Form 3 Page 5 of & Local Councils, Internal Drainage Boards and other Smaller Authorities* Section 3 — External Auditor Report and Certificate 2021/22 In respect of * ’ es rish Council ~NO0213.
1 Respective responsibilities of the body and the auditor
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:/Awww.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 2022; and
« confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external
auditors.
2 External auditor report 2021/22
On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Retum (AGAR), in our opinion the information in
Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concern 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:
None
3 External auditor certificate 2021/22
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 2022.
External Auditor Name
: :
Annual Governance and Accountability Return 2021/22 Form 3 Page 6 of 6
Hellesdon Parish Council
Notice of conclusion of audit
Annual! Governance & Accountability Return for the year ended 31 March 2022
Sections 20(2) and 25 of the Local Audit and Accountability Act 2014
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
31 March 2022 has been completed and the accounts have been
of the AGAR must be published
by 30 September. This must
published. include publication on the
smalier authority’s website.
The smaller authority must
decide haw long to publish the
Notice for; the AGAR and
extemal auditor report must be
publicly available for 5 years.
The Annual Governance & Accountability Return is available for
inspection by any local government elector of the area of Hellesdon
Parish Council on application to:
(a) FAYE LE Gon (a) Insert the name, position and
CLERK, WELLESRON PARISH COUNCIL, address of the person to whom
local government electors should
DIAMOND JUGILEE CODGE, woodvieW ROAn, apply to inspect the AGAR
HELLE Shen, NORWICH| NR SQ
(b) MoNDAY— FRIDAY F-30am = 32°30pm {b) Insert the hours during which
inspection rights may be
exercised
Copies will be provided to any person on payment of £, 5 (c) for each (c) Insert a reasonable sum for
copy of the Annual Governance & Accountability Return.
copying costs
Announcement made by: (d) FAYE LEBon (CLERM (d} Insert the name and position of
person placing the notice
Date of announcement: (e) bf af oor {e) Insert the date of placing of the
notice
vr rtLcom
During the financial year ended 31 March 2022, 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 2021/22 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 intemal audit conclusions are summarised in this table. Set
out below are the objectives of internal control and alongside ara the intemal 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.
A. Appraptiate 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 avangements 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. .
E. Expected income was fully received, based on correct prices, properly recorded and promptly
banked; and VAT was appropriately accaunted for.
F. Patty cash payments were properly supported by receipts, all petty cash expenditure was approved
and VAT appropriately accounted for.
G. Salaries to ernployees 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 registers were complete and accurate and praperly maintained.
I. Periadic bank account reconciliations were properly carried out during the year. :
J, Accounting statements prepared during the year ware prepared on the corfect accounting basis (receipts
and payments or Income and expenditure), agreed to the cash book, supported by en adequate audit
trail frorn underlying records and where appropilate dabtors and creditors were properly recorded.
K. Ifthe authority certified itself as exempt from a limited assurance reviéw in 2020/21, it met the
exemption criteria and correctly declarad itself exempt. (If the authority had a limited assurance
review of its 2020/21 AGAR tick “not covered")
L. The authority publishes information on a free to access websitevebpage up to date at the time of
the internal audit In accordance with any relevant transparency code requirements
M. The authority, during the previous year (2020-21) correctly provided for the perlod for the exercise of
public rights as required by thé Accounts and Audit Regulations (evidenced by the notice published
on the website and/or authority approved minutes confirming the dates set).
N, The authority has complied with the publication requirements far 2020/21 AGAR
{see AGAR Page 1 Guidance Notes).
©. (For local counsits only)
Trust funds (including charitable} — The council met its responsibilities as 4 trustee.
For any other risk areas identified by this authority adequate controls existed (list any ather risk arees on separate sheets if needed).
Date(s) Internal audit undertak Name of person whe carried out the Internal audit
ke
Signature of person who
carried outthe internal audit
Annual Governance and Accountability Return 2021/22 Form3 Page 3 of 6
Local Cauncils, Internal Drainage Boards and other Smaller Authorities
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