Public-Rights-notice-and-relevant-documents
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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 2020
Local Audit and Accountability Act 2014 Sections 25, 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 (S! 2020/404)
NOTICE NOTES
1. Date of announcement 12 June 2020 (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
Smailer 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 2020, these documents will be available
on reasonable notice by application to:
(b) Insert name, position and
(b) Natasha Carver, Clerk, Hellesdon Parish Council, Diamond Jubilee Lodge,
address/telephone number/ — email
Woodview Road, Hellesdon, Norwich, NR6 5QB Tele 01603 301751/email address, as appropriate, of the Clerk or
clerk@hellesdon-pc.gov.uk other person to which any person may
apply to inspect the accounts
commencing on (c) Monday 15 June 2020 {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) — Friday 24 July 2020
(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 start on or before 1
September 2020.
« The opportunity to question the appointed auditor about the accounting
records; and
* 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 NAO’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-littlejohn.com)
{e) Insert name and position of person
placing the notice - this person must be
5. This announcement is made by (e) Natasha Carver, Responsible Financial the responsible financial officer for the
Officer 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,
the Accounts and Audit Regulations 2015 and the Accounts and Audit (Coronavirus) (Amendment)
Regulations 2020 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 focal 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. Legislative changes have been made as a result of the restrictions
imposed by the Coronavirus for the 2019/20 reporting year which mean that there is no
requirement for a common period for public rights. The period for the exercise of public rights
must however commence on or before 1 September 2020. 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 available 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 you 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 externa! 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 notice 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.
A final 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 fake 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.
For more detailed guidance on public rights and
the special powers of auditors, copies of the If you wish to contact your authority’s appointed
external auditor please write to the address in
publication Local authority accounts: guide
A to paragraph 4 of the Notice of Public Rights and
your rights are available from the NAO website. Publication of Unaudited Annual Governance &
Accountability Return.
Section 1 — Annual Governance Statement 2019/20
our tesponsib ity for ensuring that thereis a sound system of internal control, including arrangements for
the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with
respect to.the Accounting Statements for the year ended 31 March 2020, that.
4. We Rave put in place arrangements for effective financial repared 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 intemal ‘contro! made proper arrangements and accepted responsibility
including measures. designed to prevent and detect fraud for safeguarding the public money and resources in
‘reviewed its effectiveness. its. charge,
3. We took ‘all reasonable steps to assure‘ourselves ‘has only done whatit has the legal power to do arid has that thére aré no matters: of actual of potential Coniplied with Proper Practices in doing so. Non-compliance with laws, regulations and Proper Practices that ‘could have a significant finaricial 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. requirements of the Accounts and Audit Regulations. : 5. We carried out an asséssment of the risks facirig 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 controls and/or extemal insurance cover, where required,- 6. We maintained throughout the year an adequate and arranged fora competent person, independent of the financial éffective system of internal audit of the accounting controls and procedures, to give an objective view on whether records and sontrol ‘systems. intemal controls. meetthe needs of this. smaller authority.
7. We took appropriate action ‘on all matters raised Jésponded to niatters brought to its attention by intemal and in reports from internal 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 this authority and, where appropriate, have included them in the accounting statements: : 9. (For focal councils onfy) Trust funds including Q es has met all of its responsibilities where, as a body charitable. in our capacity as the sole managing corporate, itis 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 éach ‘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
Clerk
Other information required by the Transparency Codes (not part of Annual Governance Statement)
Authority web address
Annual Governance and Accountability Return 2019/20 Part 3 Page 4 of 6
ogal Councils, Internal Drainage Boards and other Smaller Authorities*
Section 2 — Accounting Statements 2019/20 for.
Year ending
31:March 34:March und all figures to neares
2019 2020 boxes blank and-réport £0 or Nil balances. Alf figure.
agree to.tinderlying. fin. al records.
1. Balances brought | Total balances and reserves at the beginning of the year
forward recorded in the financial records. Value. must agree to
previous year. ,
2 Precept or Rates and :| Total amount of precept (or for IDBs rates andTeves)
Levies - received or receivable in the year. Exclude any grants
3. (+) Total other receipts - Total income or roceppis as
8 recordedin the cashbook less
ihe precept or ratesfevies 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,
employers NI contributions, employers pension
contributions, gratuities and severance payments.
5. (-) Loan interesi/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 expénditure or payments as recorded in the cash-
(| 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 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 | holdings and short term investments held as at 31 March —
To agree with bank reconciliation.
9. Total fixed assets plus The valué of all the property the authority owns — itis made
long term investments up of all its fixed assets and long term investments as at
and assets 4.31 March,
10. Total borrowings The outstanding capital balance as at 31 March of all loans
from third parties (inotuaing PWLB).
11. (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 Trust 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 2020 the Accounting I 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
Goverriance arid Accountability for Smaller Authorities — a
Practitioners’ Guide to Proper Practices and present fairly as recorded in
i minute reference:
the financial position of this authority.
Signed by Responsible Financial Officer before being
présented to the authority for approval
: Signed by Chairman of the meeting where the Accounting
Statements were approved
Date
Annual Governance and Accountability Return 2019/20 Part 3 Page 5 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Annual Internal Audit Report 2019/20
This authority's internal auditor, acting independently and on the basis of an assessment of risk, -
carried out a selective assessment of compliance with relevant procedures and controls to be in
operation during the financial year ended 31 March 2020.
The internal audit for 2019/20 has been carried out in accordance with this authority’s needs
and planned coverage. On the basis of the findingsin the areas examined, the internal audit’.
conclusions are summarised iin this table, Set out below are the objectives of interrial 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.
Agreed? Please choose
ene of the-following
Not 2
on verted”
Ae ‘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.
E. Expectedincome was fully received, based on correct prices, properly recorded and promptly
banked; and VAT was appropriately accounted for.
F. Petty cash paymerits were properly supported by receipts, aif petty cash expenditure was
v
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 ahd accurate and properly maintained,
1. Periodic and year-end bank account reconciliations were properly carried out,
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 trail 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 2018/19, it met the
exemption criteria and correctly declared itself exempt. (if the authority had a limited assurance
review of its 2018/19 AGAR tick “not covered’)
L. The authority has demonstrated that during summer 2019 it correctly provided for the exercise
of public rights as required by the Accounts and Audit Regulations.
WM. (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 “12/12/2019 “21105/2020 J.Grimmer, Partner, ‘MHA Larking Gowen Signature of person wha cartied out the internal audit :
Annual Governance and Accountability Return 2019/20 Part 3 Page 3 of 6
Logal Councils, Internal Drainage Boards and other Smaller Authorities*
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.