Notice-of-Conclusion-of-Audit (1)
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Hellesdon Parish Council
Notice of conclusion of audit
Annual Governance & Accountability Return for the year ended 31 March 2021
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 2021 has been completed and the accounts have been of the AGAR must be published
by 30 September. This must
published. include publication on the
smaller authority's website.
The smailer authority must
decide how long to publish the
Notice for, the AGAR and.
external auditor report must be
publicly available for § 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) NATASHA CARVER (a) Insert the name, position and
CLERK HELCESQaA PARISH Council address of the person to whom
local government electors should
( (CEE CobGE, WooNvle apply to inspect the AGAR
“HELLES bén Nonwicu NR Sab
(b) MONDAY — FRipay 430am ~ 3-3opm (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) NATASHA CARver CCLERK) (d) Insert the name and position of
person placing the notice
Date of announcement: (e) 21/4/404| {e) Insert the date of placing of the
notice
Section 1 - Annual Governance Statement 2020/21
our responsibility for ensuring that there is a sound system of internal control, including arrangements for
the preparation of the Accounting Statements. We confirm, to. the best of our knowledge and belfef, with
respect to the Accounting Statements for the year ended 31 March 2021, that:
4. We have put in place arrangements for effective financial prepared its accounting statements in accordance
management during the year, and for the preparation of with the Accdunts and Audit Regulations.
the accounting statements.
N . We maintained an adequate system of internal control made proper arrangements and accepted responsibility including measures designed to prevent and detect fraud for safeguarding the public money and resources In and conuption and reviewsd its effectiveness. its charge.
3. We took all reasonable steps to assure ourselves l has only done what it 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 financlat effect
on the ability of thls authority to canduct Its
business or manage ts finances.
4. We provided proper opportunity during the year for during the year gave ail persons interested the opportunity to
the exercise of electors' rights In accordance with the 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 apprapriate steps to managé thase faces and dealt with them properly.
risks, Including the introduction of intemal controts and/or
extemal insurance cover where required.
6. We maintainéd throughout
the year an adequate and :| arranged for.a competent person, independent of the 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 fesponded to matters brought to its attention by internal and
In reports from Intemal and extemal 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 elther 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.
9. (For local councils only) Trust funds Including ae has mat aif of its rasponsibilities where, as a body charitable. In our capacity as the sole managing corporate, it is a sole managing trustee of @ local trustee we discharged our accountability st 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 far 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 Chairman and Clerk of the meeting where meeting of the authority o approval was given:
Chairman !
Annual Governance and Accountability Return 2020/21 Part 3 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Notes and guidance
agree to underlying financial records,
4. Balances brought Total balances and reserves at the beginning of the year
forward 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 lavies)
Levies recelved or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less
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 all employees. Include gross salaries and wages,
employers Ni contribulions, employers pension
contributions, gratuities and severance payments.
§. (-) Loan interest/capital Total expenditure or payments of capital and interest
repayments nade during the year on the authority's borrowings (if any).
6. (-) All other payments Total expenditure or payments as recorded in the cash-
book less staff costs (line 4) and loan interes/capital
repayments (line §).
7. (=) Balances carried Total balances and reserves at the end of the year. Must
forward equal (14+2+3) - (4+5+6).
8. Total value of cash and The sum of all current and deposit bank accounts, cash
short term investments holdings and short term Investments held as at 34 March —
To agree with bank reconciilation.
9. Total fixed assets plus The value of all the property the authority owns - itis made long term Investments up of ail its fixed assets and long term investments as at and assets 37 March.
4G. Total borrowings The outstanding capital balance as at 31 March of all foans
from third parties (including PWLB).
41. (For Local Councils Only) Disclosure note The Council, as a body corporate, acts as sole trustee for
re Trust funds (including charitable) and is responsible for managing Trast funds or assets.
N.B. The figures in the accounting statements above do
not include any Trust transactions.
| certify that for the year ended 31 March 2021 the Accounting | confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Retum have been prepared on either a receipts and payments
or income and expenditure basis following the guidance In
Govemance and Accountability for Smatier Authorities — a
Practitioners’ Guide to Proper Practices and present fairly
the financial position of this authority.
Signed by Responsible Financial Officer before being
presented to the authority fe roval
Annual Governance and Accountability Return 2020/21 Part 3 Page 5 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities* Section 3 — External Auditor Report and Certificate 2020/21 In respect of : “Hellesdon Parish C 021:
1 Respective responsibilities of the body and the auditor
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 2021; and
¢ confirms and provides assurance on those matters that are relevant to our duties and responsibilities as
external auditors.
Our responsibility is to review Sections 1 and 2 of the Annual Governance and Accountability Return in accordance
with guidance issued by the National Audit Office (NAO) on behalf of the Comptroller and Auditor General (see note
below). Our work does not constitute an audit carried out in accordance with International Standards on Auditing (UK
& Ireland) and does not provide the same level of assurance that such an audit would do.
2 External auditor report 2020/21
Except for the matters reported below, 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 2020/21
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 2021.
Exemal Auditor Nam
External Auditor Signature
Annual Governance and Accountability Return 2020/21 Part 3 Page 6 of 6
= Annual Internal Audit Report 2020/21
“Hellesdon Parish Council...
“Www. hellesdon-pé.gov.uk -
During the financial year ended 31 March 2021, this authority's intemal auditor acting independently and an 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 2020/21 has been carried out in accordance with this authority's needs and planned coverage.
On the basis of the findings in the areas examined, tha 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, {n 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. Appropriate accounting records have bean properly kept throughout the financial year.
B, This authority complied with its financial regulations, payrnants were supported by invaices, all
expenditure was approved and VAT was appropriately accounted for,
€. This authority assesséd the significant risks to achieving Its objectives and reviewed the adequacy
of arrangements to manage these.
D. The precept or rates requirement resulted fram an adequate budgatary procass; pragress 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 accounted for.
F. Petty cash payments were properly supported by receipts, ail patty 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,
H. Asset and Investments registers were complete and accurate and properly maintained.
I. Periodic bank account reconciliations were properly carried out during the year.
‘J. Accounling 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
{rall from underlying records and where appropriate debtors and creditors were properly recorded.
K. If the authority certified itself as exempt from a limited assurance review in 2019/20, it met the
exemption critetia and correctly declared itself exempt. {if fhe autharily had a dimited assurance
review of its 2019/20 AGAR tick “not covered’)
L. Ifthe authority has an annual tumover not exceeding £25,000, it publishes Information on awebsite/ |:
webpage up to date at the tlme ofthe internal audit in accordance with the Transparenc y cade for
smaller authorities.
M. The authorily, during the previous year (2019-20) correctly provided for the period for the exercise of
public rights as required by the Accounts and Audit Regulations (evidenced by the notice published a
on the website and/or authority approved minutes confirming the dates sel).
N. The authority has complied with the publication requirements for 2019/20 AGAR 2 ;
Page 1 Guidance Noles}. Me Per
{see AGAR
©, (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 ihe internal audit
o9/ii[ae2e: tifosfrezi Giles Ker Kham ,Ditector, Lacking Foner,
:
Date - 24] S[to2y.
ab dog
carried outthe intemal audit
at
Signaf ur
perso e 80007
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: CMa
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:
Annual Governance and Accountabitily Return 2020/21 Part 3 Page 3 of 6
Smaller Authorities
Locat Councils, Internal Drainage Boards and other
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