The internal audit for the year ended 31 March 2022 was carried out independently, based on risk assessment and selective checks of the Council’s procedures, controls and evidence. The findings recorded below are taken directly from the completed Internal Audit Report and accompanying auditor’s letter.
| Ref | Internal Control Objective | Response |
|---|---|---|
| A | Appropriate accounting records have been properly kept throughout the financial year. | Yes |
| B | The authority complied with its financial regulations; payments were supported by invoices, properly approved, and VAT correctly accounted for. | Yes |
| C | The authority assessed significant risks to achieving its objectives and reviewed the adequacy of arrangements. | Yes |
| D | The precept resulted from an adequate budgetary process; progress was monitored; reserves were appropriate. | Yes |
| E | Income was fully received, based on correct prices, recorded and promptly banked; VAT appropriately accounted for. | Yes |
| F | Petty cash payments were properly supported, approved, and VAT properly accounted for. | N/A |
| G | Salaries and allowances were paid in accordance with approvals; PAYE and NI requirements were properly applied. | Yes |
| H | Asset and investment registers were complete, accurate and properly maintained. | Yes |
| I | Periodic bank reconciliations were properly carried out. | Yes |
| J | Accounting statements were prepared correctly, agreed to the cashbook, supported by an audit trail, and creditors/debtors recorded correctly. | Yes |
| K | If self-certified as exempt in 2020/21, the authority met the criteria and correctly declared itself exempt. | N/A |
| L | The authority published information on a free-to-access website in accordance with transparency requirements. | Yes |
| M | The authority provided proper provision for the exercise of public rights for 2020/21. | Yes |
| N | The authority complied with publication requirements for the 2020/21 AGAR. | Yes |
| O | (Local councils only) Trust funds – the Council met its trustee responsibilities. | Not applicable |
Date audit undertaken: 12 May 2022
Internal Auditor: Valerie E. Falconer
Signature: Valerie E. Falconer
V. E. Falconer
Waterblean Farm
The Hill
Millom
LA18 5HA
12 May 2022
I confirm that I have carried out the internal audit of Bootle Parish Council Accounts for 2021–2022. All required documents were provided, all accounting procedures were correct, and there were no discrepancies. The accounts reconcile to the bank statements.
I have checked the Council’s website and noted that the Asset Register for 2020–2021 is missing.
I have also noted that a few cheque stubs were only counter-initialled by one signatory or not at all. Councillors should be reminded that cheques must be endorsed by two signatories.
Signed:
Valerie E. Falconer
Internal Auditor
Clerk’s email: theclerk@bootleparishcouncil.co.uk