This authority’s internal auditor, acting independently and on the basis of an assessment of risk,
carried out a selective assessment of compliance with relevant procedures and controls to be in
operation during the nancial year ended 31 March 2020.
The internal audit for 2019/20 has been carried out in accordance with this authority’s needs
and planned coverage. On the basis of the ndings in the areas examined, the internal audit
conclusions are summarised in this table. Set out below are the objectives of internal control
and alongside are the internal audit conclusions on whether, in all signicant respects, the control
objectives were being achieved throughout the nancial year to a standard adequate to meet the
needs of this authority.
Annual Internal Audit Report 2019/20
ENTER NAME OF AUTHORITY
Page 3 of 6Annual Governance and Accountability Return 2019/20 Part 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
*If the response is ‘no’ you must include a note to state the implications and action being taken to address any weakness in control
identied (add separate sheets if needed).
**Note: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when it is
next planned, or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).
For any other risk areas identied by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
MM/YY
SIGNATURE REQUIRED
Date
Signature of person who
carried out the internal audit
DD/MM/YY DD/MM/YYDD/MM/YY
Name of person who carried out the internal auditDate(s) internal audit undertaken
ENTER NAME OF INTERNAL AUDITOR
A. Appropriate accounting records have been properly kept throughout the nancial year.
B. This authority complied with its nancial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for.
C. This authority assessed the signicant 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.
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.
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.
H. Asset and investments registers were complete and accurate and properly maintained.
I. Periodic and year-end bank account reconciliations were properly carried out.
K.
IF the authority certied itself as exempt from a limited assurance review in 2018/19, it met the
exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance
review of its 2018/19 AGAR tick “not covered”)
Yes No*
Agreed? Please choose
one of the following
Internal control objective
Not
covered**
L.
The authority has demonstrated that during summer 2019 it correctly provided for the exercise
of public rights as required by the Accounts and Audit Regulations.
M. (For local councils only)
Trust funds (including charitable) – The council met its responsibilities as a trustee.
Yes No Not applicable
N E Hutchcraft on behalf of Kinnaird Hill
