CHECKLIST FOR HARTINGTON NETHER QUARTER PARISH COUNCIL
FOR THE YEAR ENDING 31 MARCH 2017

Further to the Internal Audit of Accounts I carried out on 15th May 2017  I confirm that the annual audit was carried out in accordance with the suggested approach contained in the “Governance and Accountability for Local Councils – A Practitioners Guide (England )  March 2014″ and Page 5 of the 2016/17 Annual Return has been signed off accordingly.

Signed:     Brian Wood DMA                          Date:  15th  May 2017

1.    Book Keeping                                                                        Comments
1.1 Ledger maintained and up to date? Yes
1.2 Arithmetic correct? Yes
1.3 Evidence of Internal Control? Yes
1.4 VAT evidence, recording and reclaimed? Yes
1.5 Payments in ledger supported by invoices, authorised and minuted? Yes `
1.6 S137 separately recorded and within limits? Yes
1.7 S137 expenditure of direct benefit to electorate? Yes
2. Due Process                                                                           Comments
2.1 Standing Orders adopted since 2010? Yes
2.2 Standing Orders reviewed at annual meeting? Yes
2.3 Financial Regulations adopted? Yes
2.4 FRs properly tailored to council? Yes
2.5 Equal Opportunities policy adopted? Yes
2.6 RFO appointed? Yes
2.7 List of member interests held? Yes
2.8 Agendas signed, informative and displayed with 3 clear days’ notice Yes
2.9 Purchase orders raised for all expenditure? Yes
2.10 Purchasing authority defined in FRs? Yes Clerk delegation #500
2.11 Legal powers identified in minutes and/or cashbook? Yes
2.12 Committee terms of reference exist and have been reviewed? Yes
3. Risk Management                                                                Comments
3.1 Does scan of minutes reveal any unusual activity? No
3.2 Annual risk assessment carried out? Yes
3.3 Insurance cover appropriate and adequate? Yes
3.4 Evidence of annual insurance review? Yes
3.5 Internal financial controls documented and evidenced? Yes
3.6 Minutes initialled, each page identified and overall signed? Yes
3.7 Regular reporting and minuting of bank balance? Yes
3.8 S137 expenditure minuted? Yes
4. Budget                                                                                         Comments
4.1 Annual budget to support precept? Yes
4.2 Has budget been discussed and adopted by council? Yes
4.3 Any reserves earmarked? Yes
4.4 Any unexplained variances from budget? No
4.5 Precept demand correctly minuted? Yes
5 .   Payroll – Clerk                                                                      Comments
5.1 Contract of employment? Yes
5.2 Tax code issued / contracted out? Yes
5.3 PAYE / NI evidence? Yes
5.4 Has council approved salary paid? Yes
5.5 Other payments reasonable and approved by council? Yes
6.  Payroll – Other                                                                        Comments
6.1 Contract of employment? N/A
6.2 Does council have public liability cover? N/A
6.3 Tax code(s) issued? N/A
6.4 Minimum wage paid? N/A
6.5 Complaints procedure in place? Yes
7. Asset Control                                                                            Comments
7.1 Does council keep a register of all material assets owned? Yes
7.2 Is asset register up to date? Yes
7.3 Value of individual assets included? Yes
7.4 Inspected for risk and H & S? Yes
8. Bank Reconciliations                                                                  Comments
8.1 Is there a bank reconciliation for each account? Yes
8.2 Reconciliation carried out on receipt of statement? Yes
8.3 Any unexpected balancing entries in any reconciliation? No
9.  Year End Procedures                                                               Comments
9.1 Year-end accounts prepared on correct accounting basis? Yes
9.2 Bank statements and ledger reconcile? Yes
9.3 Underlying financial trail from records to presented accounts? Yes
9.4 Where appropriate, debtors and creditors properly recorded? Yes
9.5 Has council agreed, signed and minuted sections 1 & 2 of the annual return? Yes
10. Miscellaneous                                                                          Comments
10.1 Have points raised at the last audit been addressed? Yes
10.2 Has the council adopted a Code of Conduct since July 2012? Yes
10.3 Is eligibility for General Power of Competence properly evidenced? N/A
10.4 Are all electronic files backed up? Yes
10.5 Do arrangements for public inspection of council’s records exist? Yes
11. Charities                                                                                    Comments
11.1 Charities reported and accounted separately N/A
Transaction Spot Check
Check No 1 2
Ledger date 6.6.2016  6.3.2017
Item/Budget heading Bus Shelter Burial
Ref/cheque no. 893 960
Order minute ref 16.6.16 17.3.13
Delivery Evidence Cleaning Book
Payment minute ref 16.6.16 17.3.13
Invoice value 20.40 117.88
Minute value 20.40 117.88
Cheque value 20.40 117.88
Statement value 20.40 117.88
Timely payment 01.06 – 06.06.2016 14.02 – 06.03.2017
VAT recorded 3.40 19.65
S137 recorded in ledger N/A N/A
S137 minuted N/A N/A
Notes
Annual Return (Page 3)
Year ending 31 March 2016 Year ending 31 March 2017
1 Balances brought forward 14962 16846
2 Annual precept 5000 4000
3 Total other receipts 4402 3790
4 Staff costs 4064 4113
5 Loan interest/capital repayments 0 0
6 Total other payments 3454 3844
7 Balances carried forward 16846 16679
8 Total cash and investments 16846 16699
9 Total fixed assets and long term assets 2174 2174
10 Total borrowings 0 0
11 Section 4 annual return figures completed and cross referenced Yes Yes


Note

The Clerk and or RFO should certify the accounts before the full Council approves them.

The Notice for the  public inspection period must detail that it is for a single period of 30 working days and must include the first ten days of July (ie 03.06 – 14.7.2016 or 1.7 – 11.8.2016