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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