Berrynarbor, Cadley, Collingbour ne Ducis, Marlborough, Wilts, SN8 3EA
Collingbourne Ducis Council, Thistle House 10 Foxtail Gardens Ludgershall Wiltshire SP11 9TB Date: April 2021 INTERNAL ADITOR REPORT Dear Chairman, I was appointed to be the Parish Council Internal Auditor in Apr 18 and this is my third report. I have carried out a review of the Parish Council’s accounts in line with the “Governance and Accountability for Smaller Authorities in England (A Practitioners’ Guide (England) 2020 amended April 2020)”. 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 - last review item 05.20 14 May 20. Has a Responsible finance officer been appointed with specific duties? Yes, as set out in Standing Orders & Financial Regulations Have items or services above the de minimus amount been competitively purchased? Yes Are payments in the cashbook supported by invoices, authorised and minuted? Yes, and fully cross referenced Has VAT on payments been identified,