Annual-Return-for-year-ended-31st-March-2016
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(NAME): HELESWO
yp PASH COULCIL
Notice of conclusion of the audit and right to inspect the Annual Return
Annual Return for the year ended 31° March 2016
Section 25 of the Local Audit and Accountability Act 2014
Accounts and Audit (England) Regulations 2015
Notes
IL. The audit of accounts for the Council/Meeting (a) for the year (a) Delete as ended 31 March 2016 has been concluded. appropriate
2. The Annual Return is available for inspection by any local government
elector of the area of the Council /Meeting (a) on application to:
w_M LGV ELLIS' (b) Insert name, Yo DRM) “SUPILEE Lon4e position and address
Wee n YALE IyL/
Vibe RoW) of the person to
Minti MMU, WEE SRP whom local
government electors
should apply to
inspect the Annual
Return
2. Copies will be provided to any local government elector on (c) Insert a
payment of £1Q (c) for each copy of the Annual Return, reasonable sum for
copying costs
i t
(d) Insert name and
Announcement made by: (d) GRAY BLLUS. position of person
placing the notice
Date of announcement: (e) {% OcwER 2016 (e) Insert date of
placing of the notice
Local Councils, Internal Drainage Boards
and other Smaller Authorities in England
Annual return for the year enced 31 March 2016
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 smailer authority must approve Sections 1 and 2 of this annual return no later than 30 June
2016. ;
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 2016, 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 or public display of Sections 1, 2 and 3. You must publish or
. display the annual return, including the external auditor's report, by 30 September 2016.
It should not be necessary for you to contact the external auditor for guidance.
More guidance on completing this annual return is available in the Practitioners’ Guides that can
be downloaded from www.naic.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 2015/16
We acknowledge as the members of:
ae a ee
Meaw%. SQoO 0 on ALS LOD wo mL
Enter name of —_
smaller authority here:
our responsibility for ensuring that there is a sound system of internal control, including 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 2016, that:
1. We have put in place arrangements for effective prepared its accounting statements in
financial management during the year, and for the S/ accordance with the Accounts and
preparation of the accounting statements. Audit Regulations.
2. We maintained an adequate system of internal control,
o made proper arrangements and accepted
including measures designed to prevent and detect 4 responsibility for safeguarding the public money
fraud and corruption and reviewed its effectiveness. and resources in its
ts 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’ rightsin accordance with the opportunity to inspect and ask questions about
requirements of the Accounts and Aucit Regulations. this authority's accounts.
5. We carried out an assessment of the risks facing this 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 A
and/or external insurance cover where required.
o>} We maintained throughout the year an adequate and ‘arranged fora competent person, independent
effective system of internal audit of the accounting of the financial controls and procedures, to give
records and control systems. an objective view on whether internal controls
meet the needs of this smaller authority.
7. We {ook appropriate action on all matters raised in responded to matters brought to its attention by
reports from internal and external audit, 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
smatler authority and, where appropriate have included if relevant.
them in the accounting statements.
9. (For local councils only) Trust funds including charitable: |) “has met all of its responsibilities where
itis a
Jn our capacity as the sole managing trustee we sole managing trustee of a local trust or trusts.
discharged our accountability responsibilities for the vA
fund(s)/assets, including financial reporting and, if
required, independent examination or audit.
This annual governance statement is approved by this Signed by: smailer authority and recorded as minute reference: ” Chair
[ UA Abe | dated
dated | mil atelbls | [Signed by:
ck [aA |
dated “aan@ LO|
‘Note: Please provide ‘explanations to the externalauditor on a separate sheet for each 'No’ response, Describe how this smaller
authority will address tthe weaknesses identified.
Page 2 of 6
Section 2 — Accounting statements 2015/16 for
Enter name of
smaller authority here:
1. Balances brought : 4S
fonvard SODA in the financial records. Value must agree to Box 7 of previous year.
2. (+) Precept or Rates 3 Total amount of precept or (for IDBs) rates and levies received
and Levies SATB UA or receivable in the year. Exclude any grants received.
3. (+) Total Total income or receipts as recorded in the cashbook less the
other receipts | C& lb S |Precept or ralesievies received (line 2). Include any grants
re
received.
4. ()Staffcosts
(ese)
Total expenditure or payments made to and on behalf of all
employees. Include salaries and wages, PAYE and NI (employees
and employers), pension contributions and employment expenses.
(-) Loan Total expenditure or payments of capital and interest made during
interest/capital
repayments
: (114010) the year on the smaller authorily’s borrowings (if any).
6. (-} All other —_ Total expenditure or payments as recorded iin the cashbook legs staff
payments (3 144 2) B18 <5) costs (line 4) and | payments (line
7. (=) Balances carried Total balances and rese' of the year. Must equa
forward lz SQ0%W" | SeBACO | (14243)- (4+5+6)
8. “Total value of cash | ~~ The sum of all current and deposit bank accounts, cash holdings and
and short term Sle Atls |S53 2442, | short term investments held as at 31 March — To agree with bank
investments reconciliation.
9. Total fixed assets The originat Asset and Investment Register value of all fixed ‘assels,
plus long term ae plus other long term assets owned by the smaiter authority as at
investments 2H4698 |280286549 | 31 March
and assets
10. Total . . a The outstanding capital balance as at31 March of all loans from third
borrowings 28ers [2NSGH parties (including PWLB).
11. (For Local Councils
Only} Disclosure Trust funds or assets.
note re Trust funds N.8. The figures in the accounting statements
(including charitable) above do not include any Trust transactions.
| confirm that these accounting statements were approved
| certify that for the year ended 31 March 2016 the
by this smaller authority on this date:
accounting statements in this annual return present fairly the
financial position of this smaller authority and its income and
expenditure, or properly present receipts and payments, as
the case may be. and recorded as minute reference:
| 3a Alte | Signed by Responsible Financial Officer Sfaned by Chel of the meeting approving these accounting
MBAR AA Lee as . | Date L. “omlelsltts | Date Reva: ra |
Page 3 of 6
Section 3 ~ External auditor certificate and report
2015/16 Certificate
We 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
2016 in respect of:
walle autho
smaller authority here: Mac sden) PRAISH Cod we
Respective responsibilities of the body and the auditor
This smaller 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:
° summarises the accounting records for the year ended 31 March 2016; and
e confirms and provides assurance on those matters that are relevant to 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 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.
External auditor’s 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 matters have come to our
attention giving cause for concern that relevant legislation and regulatory requirements have not been
met.
The Council states in Section 4, item 5, that in 2015/16 it has assessed the risks it faces and taken
appropriate mitigating action. However, in Section 4 the Internal Auditor has reported that the risk register
has not been updated since January 2015. The Council needs to ensure that it carries out and documents
a formal risk assessment in 2016/17 and address the matters raised by internal audit.
Other matters not affecting our opinion which we draw to the attention of the council:
External auditor’s signature: [PWIA ZOSS LY |
External auditor's name: {Mazars LLP, Durham, DH1 5TS _| Date: [8 September 2016
(Note: The NAO issued guidance applicable to external auditors' work on 2015/16 accounts in Auditor Guidance Note AGN/O2. me |
AGN is available from the NAO website (wavw.nao.org.uk)
Page 4 of 6
Annual internal audit report 2015/16 to
Enter name of
smaller authority here:
7a
VE Lt ce Prorverser LOON CA Le
This smaller authority's internal audit, acting independently and on the basis of an assessment of
tisk, carried out a selective assessment of compliance with relevant procedures and controls
expected to be in operation during the financial year ended 31 March 2016.
Internal audit has been carried out in accordance with this smaller 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 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
smaller authority.
B. This smaller authority met its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for, v
Cc. This smaller authority assessed the significant risks to achieving its objectives and reviewed the V Pa
adequacy of arrangements to manage these.
DB. The precept or rates requirement resulted from an adequate budgetary process; progress ea
against the budget was regularly monitored; and reserves were appropriate.
—£. Expected income was fully received, based on correct prices, properly tecorded and promptly vA
banked; and VAT was appropriately accounted for.
F. Petty cash payments were properly supported by receipts,‘al petty cash expenditure was /
approved and VAT appropriately accounted for.
rs. Sataries to employees and allowances to members were; paid in accordance with this smaller J
authority's approvals, and PAYE and NI requirernents were properly applied.
H. Asset and investments registars were complete and accurate and properly maintained,
I Periodic and yearend bank account reconciliations were properly carried out. J
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 WA
adequate audit trail 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 autharity adequate controls existed {list any other risk areas below or on| separate
sheots if needed)
NONE. PLEASE SEE Aarenorh 4d FOR notes on) Cheucdl. Testing. . .
Name of person who carried out the internal audit [fru ute GRUMMER, CMTE
THER vl AKING frou)
6 |
Signature of person who carried out the internal quai Pi et.5 TAC Nae Vf Date [RQ / <[Me. |
mA
AT the response is ‘no’ please state the implications and action being taken to address any weaknessin control identified
(add separate sheets if needed).
**Nate: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when itis
ext planned, ar, ff coverage is not required, Internal audit must explain why nat (add separate sheets |if needed).
a Risk eg ister net updated since Jonuty 2015 due te staffing issuer, expected To be. Ruilived Sean.
Pag e
5 of 6
Guidance notes on completing the 2015/16 annual return
. You must apply proper practices for preparing this annual return. Proper practices are found in the
Practitioners’ Guide* which is updated from time to time 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 unapproved or unexplained amendments will be returned and may incur additional costs.
Srnaller authorities must approve the annual governance statement before approving the accounts.
Use the checklist provided below. Use a second pair of eyes, perhaps a Councillor or Board Member,
to review the annual return for completeness 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 ail 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 to know
that you understand the reasons for all variances. Include complete 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. From. 2016 onwards, you must inform the auditor of the date set for
the commencement of the period for the exercise of public rights.
Make sure that your accounting statements add up and the balance carried forward from the previous
year (Box 7 of 2015) equals the balance brought forward in the current year (Box 1 of 2016).
All sections All highlighted boxes have been completed? ASS
: All additional information requested, including the dates set for the period for the exercise of _
public rights, has been provided for the external auditor? Nas
Section’ Foror any statement to which the response is ‘no’, an explanation |is3 provided? yes
Section 2 Smaller authority approval of the accounting statementsis confirmed by the signature of the Chair
of the approval meeting? Yes
An explanation of significant variations from last year to this year is provided? - sys
Bank réconoiliation as at 31 March 2016 agreed to Box 8? ~ yes :
An explanation of any difference between Box 7 and Box 8 is provided? Ges
Sections 1 and 2 Trust funds — all disclosures made if a Councilis a sole managing trustee? NB:
N Do not send trust “
accounting statements unless requested. NeA
“Internal Audit report _ | All highlighted boxes completed by internal audit and exptanati provided? —_ Ee
*Note: Practitioners’ Guides are available from your locat NALC, SLCC or ADA representatives or from www.nalc.gov.uk or
www.sicc.co.uk or www.ada.arg.uk.
Page 6 of 6
MAZARS
Mrs P Kirby Directline #44 (0)191 383 6348
Hellesdon Parish Council
Email local.councils@mazars.co.uk
Council Office
Diamond Jubilee Lodge
Wood View Road ait 8 September 2016
Hellesdon 4 % oer pie
Norwich NR6 5QB aan
Dear Mrs Kirby
Completion of the audit for the year ended 31 March 2016
We have completed our audit for the year ended 31 March 2016 and I have pleasure in enclosing the
certified Annual Return. The External Auditor's Certificate and Report is given in Section 3.
If there are any matters arising from the audit, they are summarised in the External Auditor's certificate
in Section 3. The Council must consider these matters and decide what action is required. In most cases
this will be self-evident. In some instances we have referred to further guidance available, in particular,
in the publication “Governance and Accountability for Local Councils — A Practitioners’ Guide (England)
2010". This can be obtained via your NALC or SLCC branch, or downloaded free of charge.
Action you are required to take
The Accounts and Audit (England) Regulations 2015 set out what you must do at the conclusion of the
audit. In summary, you are required to:
Publish (which must include publication on the authority's website) a statement:
¢ that the audit has been concluded and that the statement of accounts has been published;
« of the rights of inspection conferred on local government electors by section 25 of the Local Audit
and Accountability Act 2014; and
» the address at which, and the hours during which, those rights may be exercised.
¢ Keep copies of the Annual Return for purchase by any person on payment of a reasonable sum.
e Ensure that the Annual Return remains available for public access for a period of not less than five
years beginning with the date on which the Annual Return was first published.
The Accounts and Audit (England) Regulations 2015 do not specify the period the signed off accounts
need to be on the council's website but this period must be reasonable.
Audit fee
Due to Mazars’s closedown period for our final accounts. Our fee note will follow at a later date.
Mazars LLP - The Rivergreen Centre - Aykley Heads - Durham - DH1 5TS
Tel: +44 (0}191 383 6300 - Fax: +44 (0)191 383 6350 - wwnw.mazars.co.uk
Mazars LLP is the UK firm of Mazars, an integrated international advisory and accountancy organisation, Mazars LLP
is a limited liability partnership registered in England and Wales with registered number OC308299 and with its registered
office at Tower Bridge House, St Katharine's Way, London €1W 1DD. ye .
7 S .
Registered to carry on audit work in the UK and Ireland by the institute of Chartered Accountants in England and Wales. faxity:
Details about our audit registration can be viewed at wvav.auditregisterorg.uk under reference number C001 139861. Se” 8/2. MEMBER «
GLOBAL ALLIANCE OF
VAT umber: 839 8356 73 INVESTOR IN PEOPLE INDEPENDENT FIRMS
Timetable for 2016/17
We anticipate writing to you again with associated documentation during March 2017 in line with
current practice, subject to receipt of the printed Annual Returns from Public Sector Audit
Appointments Limited.
For 2016/17 you should ensure you complete the Annual Return using the Practitioners Guide that was
issued in March 2016. One major change to note is in respect of fixed assets where you now need to
apply a reasonable approach to asset valuation which is consistent from year to year. This is a change
from the previous Guide which required you to record the value of fixed assets in the Annual Return at
initial purchase cost.
Yours sincerely
Suresh Patel
Director
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