Annual-Governance-Statement-2018-2019
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Section 1 — Annual Governance Statement 2018/19
We acknowledge as the members of:
Hellesdon Parish Council
our responsibility for ensuring ‘that thereis a sound system of internal controi, 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 2019, that:
41. We have put in place arrangements for effective financial prepared its accounting statements in accordance
management during thie year, and for the praparation of with the Accounts and Audit Regulations.
the accounting statements.
2. 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 corruption and reviewed its effectiveness. its charge.
3. We took all reasonable steps to assure ourselves to do and-has
has only done what it has the legal power
that there are no matters of actual or potential compliedwith Proper Practices In doing so.
non-compliance with laws, regulations and Proper
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’ rightsin 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 arid took appropriate steps to manage those faces and dealt with them properly. =~ tisks, including the introduction of internat controls and/or external insurarice cover where required,
6. We maintained throughout the year an adequate and arranged for a competent person, independent of the financial effective systém 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 authorily.
7. We took appropriate action on all matters raised responded to matiers brought to its atfention by internal and In reports from intemal and external audit. external 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 of after the year-end, have a financlal impact on | bendrelevant. this authority and, where appropriate, have Included them in the ‘accounting statements.
8. (For facal councils only) Trust funds including MGM has met all of its responsibilities where, a3 a body charitable. In our capacity as the sole managing corporate, it is a sale managing trustee of a 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.
This Annual Governance Statement was approved ata Signed by the Chairman and Clerk of the meeting where meeting of the authority on: approval was given:
O4/O6 14
Chairman
and recorded as minute reference:
Clerk
ME. bndloten- Dwr
Other information required by the Transparency Codes (not part of Annual Governance Staternent)
Authority web address
Annual Governance and Accountability Return 2018/19 Part 3 Page 4 of 6
Local Councils. Internal Drainage Boards and other Smatter Authorities*
‘~ Section 2- Accounting Statements
‘ 2018/19 for
» Hellesdon Parish Coun
car ending Notes and gilidance
31 March:7 31 March Please round all figures to nearest £1. Do not leave any
2018 2019 boxes blank and report £0 or Nil balances. All figures must
agree fo underlying financial records.
e °
4. Balances brought ye “>, "| Total balances and reserves at the beginning of the year
forward ' 500,366 °° 527,096] as recordedin the financial records. Value must agree to
ao : Te : ‘Box 7 of previous year. —
2. (+) Precept or Rates and en ce IDBs rates and
- | Total amount ofprecept (ortheforyear. Tevies)
Levies ~ 421,326 446,326] received or receivable in Exclude any grants
: recelved.
oe
3. (+)aTotal other receipts oa . receipts as recordedin the2).cashboak
| Total income orrafesfevies jess
491,711 ~ 146,383 the precept or received (line Include any
. ; ‘| grants received,
4. (-) Staff costs Total expenditure or payments made to and on behalf of
a ‘an| all employees. Include salaries and wages, PAYE and NI
287,114 284,499 (employees and employers), pension contributions and
employment expenses.
5, (-) Loan interest/capital 2°") Total expenditure oF payments of capital and interest
repayments 17,890 17,890] made during the year on the authority's borrowings (if any).
6. (-) All other payments ae ». | Total expenditure or payments as recorded in the cash-
281,302 238,564] book jess staff costs (line 4) and loan interest/capital
: _ repaymenis (line 5).
7. (=) Balances carried ot _ Total balances and reserves at the end of the year. Must
forward 527,096 578,852 equal (14243) ~ (445*6).
8, Total value of cash and Se ct The sum of all current and deposit bank accounts, cash
short term Investments 508,848 555,655 holdings and shart term investments held as at 31 March —
; _ To agree with bank reconciflation.
9, Total fixed assets plus : ees Gen The value of all the property the authority owns — it is made.
long term Investments 2,885,362) . 2,952,062) up of all its fixed assets and long term investments as at
and assets . ve ’ | 34 March,
710. Total borrowings : : | . . -_| The outstanding capital balance as at 31 March of all loans
; 253,750 . 244,383] from third parties (including PWLB).
11. (For Loval Councils Only) Disclosure note The Council, as a body corporate, acts as sole trustee for
se Trust funds (including charitable) and is responsible for managing Trust funds or assets.
7 1 ALB, The figures in the accounting statements above do
“| | not include any Trust transactions.
| certify that for the year ended 31 March 2019 the Accounting I canfirm that these Accounting Statements were
Statements in thls 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 guidancein 04/06 [14
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
presented to the authority for approval
Signed by Chairman of the meeting where the Accounting
Statements were approved
Ow. ,
Date - Oe 1“
Annual Governance and Accountability Return 2018/19 Part 3 Page 5 of 6
Danal Oaunaile Intarnal Drainana Baaree and athar Gmallar Authnritiac*®
‘Annual Internal Audit Report 2018/19
Hellesdon Parish Council:
”
&
This authority's internal auditor, acting independently and on the basis of an assessment of risk,
cartied out a selective assessment of compliance with relevarit procedures and controls to be in
operation during the financial year ended 31 March 2019.
The internal audit for 2018/19 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 -
arid 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.
A. Appropriate accounting records have been properly kept throughout the financial year.
B. This authority complied with its finainciat regulations, payments were supported by invoices, all
expenditure was approved arid 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. . L
E. Expected income was fully received, based on correct prices, properly recorded and promptly i. Uv Fee.
__ banked; and VAT was appropriately accounted for. a HAppeadi ¥
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was Wz }
. approved and VAT appropriately accounted for. ; Mw
G. Salaries to employees and allowances to members were paid in accordance with this authority's a A See
approvals, and PAYE and NI requirements were properly applied. “ Appears |
H. Asset and investments registers were complete and accurate and properly maintained. an es | i
|. ‘Periodic and year-énd bank account reconciliations were properly carried out, WA a
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 2017/18, it met the : |
exemption critaria and correctly declared itself exempt. (“Not Covered” should only be ticked
where the authority had a limited assurance review of its 2017/18 AGAR)
L. During summer 2018 this authority has correctly provided the proper opportunity for .
the exercise of public tights in accordance with the requirements of the Accounts and
Audit Regulations.
M. (For focal 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
elas ed Bl]C(Q 00 | YUUE Ge imme,
Signatu re who
of person > Ys Sen a . ; 22} S he .
carr ied
out the internahaudit : . Date ° 7
° Beas
>’ you Must include ;a note to.state ¢ implications and-actian being taken ‘to address ny weakness in cont
arate sheets if needed). Lite : re
Annual Governance and Accountability Return 2618/19 Part 3 Page 3 of 6
Paral Canncile Intarnal Mrainana Rearde and athar Smaller Authnrities*
King Street House T: 01603 624181 G
Slt E hecarnmere
larking-gowen.co.uk
mha .
LARKING GOWEN
Appendix 1, 2018/19 Financial Year
Internal controls are tested on a cyclical basis, in agreement with the Council. Each year an assessment of
the systems in place is undertaken to ensure that the systems and controls have not significantly changed
from the previous year. Where a significant change has been identified that system will be tested.
In 2014/15, the external auditor (Mazars) queried the cyclical basis for internal controls. The Council have
confirmed that they consider it appropriate for our internal audit to be undertaken on this cyclical basis and
hence there is no change in this regard this year.
The controls not covered in our cyclical testing In 2018/19 were:
- Income (other than precept income) - last tested in 2017/1 8, and will next be cyclically tested in 2019/20;
- Payroll - last tested in 2017/18, and will next be cyclically tested in 2019/20.
Date: e2k)o
at the above addrass,
A fullist of members? names is avaliable : larking-gowen,co.uk
to a
"MHA Larking Gowen’ Is the trading name of Larking Gowan LLP which is a limited ftability partnership reglsterad in England and Weles (LLP sumber 06419466), Where we usa the word partner It refars
. member of Larking Gowen LLP, Raglsiered te carty on audit work in the UK and Ireland, regulated for a range of Investment businags activities and licensed to carry out the reserved iegal
activity of non-contentious probate in England and Wales by the Institute of Chartered Accountants in Engtand end Wates, Larking Gowen LLP trading as MHA Larking Gowen is @
member of MHA, en Independent member of Baker Tilly International Lid, the membars of which are separate and Independent fegal entitles.
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 2019
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 14 June 2019 (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 2019, these documents will be available
on reasonable notice by application to:
{b) Insert name, position and
(b) Louise Reeves
address/telephone number/ — email
Responsible Finance Officer
address, as appropriate, of the Clerk or
Diamond Jubilee Lodge other person to which any person may
Wood View Road apply to inspect the accounts
Hellesdon
Norwich
NR6 5QB
Tele. 01603 301751
(c) Insert date, which must be at least 1
commencing on (c) Monday 17 June 2019
day after the date of announcement in (a)
above and at least 30 working days
before the date appointed in (d) below
(d) The inspection period between (c)
and ending on (d) Friday 26 July 2019
and (d) must be 30 working days
inclusive and must include the first 10
3. Local government electors and their representatives also have:
working days of July.
« 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 NAO’s Code of Audit Practice
2015. The appointed auditor is:
PKF Littlejohn LLP (Ref: SBA Team)
41 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
the responsible financial officer for the
5. This announcement is made by (e) Louise Reeves, Responsible Financial
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
and the Accounts and Audit Regulations 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
2019 for 2018/19 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 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 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 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 2074.
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 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.
For more detailed guidance on public rights and
the special powers of auditors, copies of the
A
publication Local authority accounts: guide to If you wish to contact your authority’s appointed
your rights are available from the NAO website. external auditor please write to the address in
paragraph 4 of the Notice of Public Rights and
Publication of Unaudited Annual Governance &
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.