Annual-Return-2017-8
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Local Councils, Internal Drainage Boards
and other Smaller Authorities in England
Annual return for the year ended 31 March 2017
Every smaller authority in England with an annual turnover of £6.5 million or less must complete
an annual return at the end of each financial year in accordance with proper practices
summarising its activities. In this annual return the term 'smaller authority” includes a Parish
Meeting, a Parish Council, a Town Council and an Internal Drainage Board.
The annual return on pages 2 to 4 is made up of three sections:
- Sections 1 and 2 are completed by the smaller authority. Smaller authorities must approve
Section 1 before Section 2.
~ Section 3 is completed by the external auditor.
In addition, the internal audit report is completed by the smaller authority's internal audit provider.
Each smaller authority must approve Section 1 and Section 2 in order and in accordance
with the requirements of the Accounts and Audit Regulations 2015.
Completing your annual return
Guidance notes, including a completion checklist, are provided on page 6 and at relevant points in
the annual return.
Complete all highlighted sections. Do not leave any highlighted box blank. Incomplete or incorrect
returns require additional external auditor work and may incur additional costs.
Send the annual return, together with the bank reconciliation as at 31 March 2017, an explanation
of any significant year on year variances in the accounting statements, your notification of the
commencement date of the period for the exercise of public rights and any additional
information requested, to your external auditor by the due date.
Your external auditor will ask for any additional documents needed for their work. Unless
requested, do not send any original financial records to the external auditor.
Once the external auditor has completed their work, certified annual returns will be returned to the
smaller authority for publication and public display of Sections 1, 2 and 3. You must publish and
display the annual return, including the external auditor's report, by 30 September 2017.
It should not be necessary for you to contact the external auditor for guidance.
More guidance on completing this annual return is availabie in the Practitioners’ Guide that can
be downloaded from www.nalc.gov.uk or from www.sicc.co.uk or from www.ada.org.uk
*for a complete list of bodies that may be smaller authorities refer to schedule 2 to Local Audit and Accountability Act 2014
Page 1 of 6
Section 1 — Annual governance statement 2016/17
We acknowledge as the rnernbers of:
Enter name of
smaller authority here:
_ as pe
HH ra i sn) PARISH CODACTE
We have put in place arrangernents for effective prepared its accounting statements in
financial management during the year, and for the 4 accordance with the Accounts and
preparation of the accounting statements. Audit Regulations.
2, We maintained an adequate system of internal control, made proper arrangements and accepted
including measures designed to prevent and detect vA responsibility for safeguarding the public money
fraud and corruption and reviewed its effectiveness. and resources in its charge.
3. We took all reasonable steps to assure ourselves that has only done what it has the legal power to do
there are no matters of actual or potential non-compliance and has complied with proper practices
with laws, regulations and proper practices that could in doing so.
have a significant financial effect on the ability of this
smaller authority to conduct its business or on
its finances.
4. We provided proper opportunity during the year for the during the year gave all persons interested the
exercise of electors’ rights in accordance with the .J opportunity to inspect and ask questions about
requirements of the Accounts and Audit Regulations. this authority's accounts.
5. We carried out an assessment of the risks facing this VA ¥ considered the financial and other risks it faces
smaller authority and took appropriate steps to manage and has dealt with them properly.
those risks, including the introduction of internal controls % [~ {
and/or external insurance cover where required. Now Unde olen. eo up Gene ‘
6. We maintained throughout the year an adequate and arranged for a competent person, independent
effective system of interna! audit of the accounting of the financial controls and procedures, to give
records.and contro] systems. vA an objective view on whether internal controls
meet the needs of this smaller authority.
7. We took appropriate action on all matters raised in responded to matters brought to its attention by
reports from internal and external audit. Va internal and external audit.
8. We-considered whether any litigation, liabilities or disclosed everything it should have about
commitments, events or transactions, occurring either its business activity during the year
during or after the year-end, have a financial impact on this including events taking place after the year-end
smaller authority and, where appropriate have included if relevant.
them in the accounting statements.
9. (For local councils only) Trust funds including charitable, has met ail of its responsibilities where it is a
In our capacity as the sole managing trustee we sole managing trustee of a local trust or trusts.
discharged our accountability responsibilities for the
fund(s)/assets, including financial reporting and, if
required, independent examination or audit.
This annual governance statement is approved by this
smaller authority on: Signed by Chair at meeting where approval is given:
| Yoloelaty “4 | Shak a }-werree Yo, |
and recorded as minute reference: Clerk:
J] | LE tactics Dong |
*Note: Please provide explanations to the external auditor on a separate sheet for each ‘No' response. Describe how this smaller
authority will address the weaknesses identified.
Page 2 of 6
Section 2 —- Accounting statements 2016/17 for
Enter name of
smatler authority here: HELLESDON PARISH Councte,
Total balances and reserves at the beginning of the year as recorded
forward boSo oft { S68 4 80 in the financial records. Value must agree to Box 7 of previous year.
2. (+) Precept
or Rates Total amount of precept (or for IDBs, rates and levies) received
and Levies 3671 8 l | kos 35 fy or receivable in the year. Exclude any grants received.
3. (+) Total Total income or receipts as recorded in the cashbook tess the
other receipts 6P6[S 43343 precept or rates/levies received (line 2). Include any grants received.
4. (-) Staff costs Total expenditure or payments made to and on behalf of all
(98 3uf 33% 747 employees. Include salaries and wages, PAYE and NI (employees
and employers), pension contributions and employment expenses.
5. (-)Loan Total expenditure or payments of capital and interest made during
interest/capital A
o (T¥46
oO y
the year on the smaller authority's borrowings (if any).
repayments
6. (-) All other Total expenditure or payments as recorded in the cashbook tess staff
payments ‘30 t 36 SG 308 ol 6 costs (line 4) and loan interest/capital repayments (line 5).
7. (=) Balances carried . Total balances and reserves at the end of the year. Must equal
forward SER 48{ |500 36K | (14253) - (44816)
8. Total value of cash The sum of ail current and deposit bank accounts, cash holdings and
and short term
investments
$5339) SS3 Pd short term investments held as at 31 March — To agree with bank
reconciliation.
9. Total fixed assets This celt shows the value of ali the property the authority owns. It is
plus long term made up of its fixed assets and long-term investments.
investments
3503 654 PS
IS 44S
and asseis
10. Total The outstanding capital balance as at 31 March of all loans from third
borrowings o7 { S65 26 o ¥o 7 parties (including PWLB).
41. (For Local Councils The Council acts as sole trustee for and is responsible for managing
Only) Disclosure Trust funds or assets.
note re Trust funds N.B. The figures in the accounting statements
(including charitable) above do not include any Trust transactions.
1 certify that for the year ended 31 March 2017 the | confirm that these accounting statements were approved
accounting statements in this annual return present fairly the by this smaller authority on:
financial position of this smaller authority and its income and
expenditure, or properly present receipts and payments, as
| like! 2007 |
the case may be.
and recorded as minute reference:
Signed by Responsible Financial Officer:
| Signed by Chair at meeting where approval is given:
1& (oor? ii ae iy in phe
rc
Date
Page 3 of 6
Section 3 — External auditor report and certificate
In respect of:
TM = nore a
Enter name of J
smaller authority here:
1. Respective responsibilities of the body and the auditor
This smailer authority is responsible for ensuring that its financial management is adequate and
effective and that it has a sound system of internal control. The smaller authority prepares an
annual return in accordance with proper practices which:
e summarises the accounting records for the year ended 31 March 2017; and
e confirms and provides assurance on those matters that are relevant fo our duties and
responsibilities as external auditors.
Our responsibility is to review the annual return in accordance with guidance issued by the
National Audit Office (NAO) on behaif 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, 2016/17 External auditor report
(Except for the matters reported below)* on the basis of our review of the annual return, in our opinion the information in the annual
return is in accordance with proper practices and no other matters have come to our attention giving cause for concern that relevant
legistative and regulatory requirements have not been met. (‘delete as appropriate).
(continue on a separate sheet if required)
Other matters not affecting our opinion which we draw to the attention of the smaller authority:
{continue on a separate sheet if required)
3. 2016/17 External auditor certificate We certify/do not certify* that we have completed our review of the annual return, and . discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31 March 2017. : * We do not certify completion because: |
External auditor signature L J External auditor name [ . | Date [ |
Note: The NAO issued guidance applicable to external auditors’ wark on 2016/17 accounts in Auditor Guidance Note AGN/02. The
AGN is available from the NAO website (www.nao.org.uk)
Page 4 of 6
Annual internal audit report 2016/17 to
Enter name of
smaller authority here: He Le Soop) PARES Commend
This smaller authority's internal audit, acting independently and on the basis of an assessment of
risk, carried out a selective assessment of compliance with relevant procedures and controls
expected to be in operation during the financial year ended 31 March 2017.
A. Appropriate accounting records have been kept properly throughout the year. /
B. This smaller authority met its financiat regulations, payments were supported by invoices, all /
expenditure was approved and VAT was appropriately accounted for. vA
C. This smaller authority assessed the significant risks to achieving its objectives and reviewed the .
adequacy of arrangements to manage these. J *«
D. The precept or rates requirement resulted from an adequate budgetary process; progress
against the budget was regularly monitored; and reserves were appropriate. v
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, al! petty cash expenditure was J
approved and VAT appropriately accounted for.
G. Salaries to employees and allowances to members were paid in accordance with this smaller /
authority's approvals, and PAYE and NI requirements were properly applied.
H. Asset and investments registers were complete and accurate and properly maintained. 1
|. Periodic and year-end bank account reconciliations were properly carried out. va
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 Vv
adequate audit trait from underlying records and where appropriate debtors and creditors were
properly recorded.
K. (For local councils only}
Trust funds (including charitable) ~ The council met its responsibilities as a trustee,
For any other risk areas identified by this smaller authority adequate controls existed (list any other risk areas below ar an separate
sheets if needed)
Nowe. PLEASE S6E APPENDIX ONE FOR NOTES OW CICUCAL TES TINE
a a 1
Name of person who carried out the internal audit [ QoLle CHE RIMES (LAER Nqy GOAN ) |
- wa Non D) _— ene
Signature of person who carried out the wohaoun (Yk YORLINER CV |] Date (=i,{<[2sr7_]
*If the response is ‘no’ please state the implications and action being taken to address any weakness in contro! identified
{add separate sheets if needed).
**Note: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when itis
next planned, or, if coverage is not required, internal audit must explain why not (add separate sheets if needed).
HRISK REGISTER war NoT WfOATED pUuRioG THE YEA Empep @ HARCH Zl
Page
5 of 6
Guidance noies on completing the 2016/17 annual return
1. You must apply proper practices for preparing this annual return. Proper practices are found in the
Practitioners’ Guide* which is updated frorn time to tirne and contains everything you should need to
prepare successfully for your financial year-end and the subsequent work by the auditor. NALC, SLCC
and ADA have helplines if you want to talk through any problem you encounter.
Make sure that your annual return is complete (i.e. no empty highlighted boxes), and is properly
signed and dated. Avoid making amendments to the completed return. Any amendments must be
approved by the smaller authority, properly initialled and explanation provided. Annual returns
containing unexplained or unapproved amendments may be returned and incur additional costs.
Smaller authorities must approve Section 1 on page 2 before approving Section 2 on page 3.
Use the checklist provided below. Use a second pair of eyes, perhaps a Councillor or Board Member,
to review the annual return for completeness and accuracy before sending it to the external auditor.
Do not send the external auditor any information not specifically asked for. Doing so is not helpful.
However, you must tell the external auditor about any change of Clerk, Responsible Finance Officer
or Chair.
Make sure that the copy of the bank reconciliation which you send to your external auditor with the
annual return covers all your bank accounts. If your smaller authority holds any short-term
investments, note their value on the bank reconciliation. The external auditor must be able to agree
your bank reconciliation to Box 8 on the accounting statements (Section 2 on page 3). You must
provide an explanation for any difference between Box 7 and Box 8. More help on bank reconciliation
is available in the Practitioners’ Guide*.
Explain fully significant variances in the accounting statements on page 3. Do not just send in a copy
of your detailed accounting records instead of this explanation. The external auditor wants fo know
that you understand the reasons for all variances. Include a complete numerical and narrative
analysis to support your explanation. There are a number of examples provided in the Practitioners’
Guide* to assist you.
If the external auditor has to review unsolicited information, or receives an incomplete bank
reconciliation; or you do not fully explain variances, this may incur additional costs for which the
auditor will make a charge.
You must inform the external auditor of the date set for the commencement of the period for
the exercise of public rights.
10. Make sure that your accounting statements add up and the balance carried forward from the previous
year (Box 7 of 2016) equals the balance brought forward in the current year (Box 1 of 2017).
11 Do not compléte Section 3 which is reserved for the external auditor.
All additional information requested, including the dates set for the period for the exercise of
public rights, has been provided for the external auditor?
Section 1 : For any statement to which the response is ‘no’, an explanation is provided?
Section 2 Smaller authority approvat of the accounting statements is confirmed by the signature of the Chair
of the approval meeting?
An explanation of significant variations from last year to this year is provided?
Bank reconciliation as at 31 March 2017 agreed to Box 87
An explanation of any difference between Box 7 and Box 8 is provided?
Sections 1 and 2 Trust funds ~ all disclosures made if a Council is a sole managing trustee? NB: Do not send trust
accounting statements unless requested.
intemal Audit report | All highlighted boxes completed by internal audit and explanations provided?
*Note: The Practitioners’ Guide is available from your local NALC, SLCG or ADA representatives or from waww.nale.gov.uk or
www.sice.co.uk or wwyw.ada.org.uk,
Page 6 of 6
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