V.E.FALCONER
To Bootle Parish Council
The Hill
Millom
Cumbria
LA18 5HA
22nd April 2026
I confirm that I have carried out the internal audit of Bootle Parish Council Accounts for the year ending 31st March 2026. I was provided with all the documents required and I have reconciled the accounts to the bank statements and they balance.
I have checked the Bootle Parish Council website and all the necessary documents are displayed as required.
I noticed that some cheque-stubs, invoices and payment summaries have only been initialled or signed by one signatory and remind councillors that they should be endorsed by two signatories. I also noticed that in March 2026 the cheque numbers did not flow in sequence – I refer to the clerk who explained that she had two cheque books on hand and had started the wrong one by mistake.
Valerie C. Falconer
Valerie Falconer
Internal Auditor
BOOTLE PARISH COUNCIL
During the financial year ended 31 March 2026, this authority’s internal audit acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls to be in operation during the financial year ended 31 March 2026.
The internal audit for 2025/26 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, I am satisfied that, 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.
| Internal control objective | Yes | No | Not covered |
|---|---|---|---|
| A. Appropriate accounting records have been properly kept throughout the financial year. | ✓ | ||
| B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved, and 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. | ✓ | ||
| 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, all petty cash expenditure was approved and VAT appropriately accounted for. | N/A | ||
| G. Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied. | ✓ | ||
| H. Asset and investment registers were complete and accurate and properly maintained. | ✓ | ||
| I. Periodic bank account reconciliations were properly carried out during the year. | ✓ | ||
| 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. | ✓ |
Signature of person who carried out the internal audit:
Valerie C. Falconer
Date: 22/04/2026
Annual Governance and Accountability Return 2025/26 Form
3, Page 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities