During the financial year ended 31 March 2021, the authority’s internal auditor carried out a selective assessment of compliance with relevant procedures and controls, and obtained appropriate evidence. The findings are summarised below.
| Ref | Internal Control Objective | Response |
|---|---|---|
| A | Appropriate accounting records have been properly kept throughout the financial year. | Yes |
| B | This authority complied with its financial regulations; payments were supported by invoices, all expenditure was approved, and VAT was appropriately accounted for. | Yes |
| C | This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these. | Yes |
| D | The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate. | Yes |
| E | Expected income was fully received, based on correct prices, properly recorded and promptly banked; VAT was appropriately accounted for. | Yes |
| F | Petty cash payments were properly supported by receipts, all petty cash expenditure was approved, and VAT was appropriately accounted for. | N/A |
| G | Salaries and wages to employees and allowances to members were paid in accordance with this authority’s approvals; PAYE and NI requirements were properly applied. | Yes |
| H | Asset and investments registers were complete, accurate and properly maintained. | Yes |
| I | Periodic bank account reconciliations were properly carried out during the year. | Yes |
| J | Accounting statements prepared during the year were done on the correct accounting basis, agreed to cashbook, supported by an adequate audit trail, and creditors/debtors recorded correctly. | Yes |
| K | Authority met exemption criteria and correctly declared itself exempt for 2020/21. | Yes |
| L | If applicable, compliance with publication requirements for authorities with a turnover not exceeding £25,000. | Yes |
| M | Proper provision was made during 2019/20 for the exercise of public rights as required. | Yes |
| N | Compliance with publication requirements for the 2019/20 Annual Governance and Accountability Return. | Yes |
| O | (Local Councils Only) Trust funds (including charitable): the council met its responsibilities as trustee. | Not applicable |
Date internal audit undertaken: 23/04/2021
Name of internal auditor: Valerie E. Falconer
Signature of internal auditor: Valerie E. Falconer
V. E. Falconer
Waterblean Farm
The Hill
Millom
LA18 5HA
25th April 2021
I confirm that I have carried out the internal audit of Bootle Parish Council Accounts 2020–2021. All required documents were provided. Procedures were correct and there were no discrepancies. I reconciled the accounts to the bank statements and they balance.
Note: Due to the Covid pandemic, not all cheque stubs were counter-initialled by the signatories. This has been brought to the attention of the Parish Clerk to ensure compliance in future.
Signed:
Valerie E. Falconer
Internal Auditor
Clerk’s email: theclerk@bootleparishcouncil.co.uk