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Mr D Beaton
West Lodge Everleigh Marlborough Wilts SN8 3HD Collingbourne Ducis Council, Thistle House 10 Foxtail Gardens Ludgershall Wiltshire SP11 9TB
Date: 2 April 2016
INTERNAL ADITOR REPORT Dear Chairman, I was appointed to be the Parish Council Internal Auditor for FY 15-16 in May 15. I have carried out a review of the Parish Council’s accounts in line with the “Governance and Accountability for Local Councils (A Practitioners’ Guide (England) 2014)”. The results of the review and any subsequent recommendations are shown in the table below. Internal Control
Test & Results
Recommendations
(a)
(b)
(c)
Proper bookkeeping • Is the cashbook maintained and up to date? Yes all transactions entered as they arise. Is the cashbook arithmetic correct? Yes • Is the cashbook regularly balanced? Yes every 2 months a) standing orders and financial regulations adopted and applied; and b) payments controls
• Has the council formally adopted standing orders and financial regulations? Yes and they are reviewed annually • Has a Responsible finance officer been appointed with specific duties? Yes as set out in Standing Orders & Financial Regulations