chalr p A Talbot - Mid Devon District Council

Section 2 -Annual governance statement 2014115
ackno,.., edge as the members of:
.Sfeo!Ler(,
H
P*<*tl
Council/Meeting
our .esponsibility for ensuring that there is a sound s!€tem of internal conirol, including lhe
pteperaiion of the accounting siatements. We conirm, to the best of our knowledge and belief, with
fespect to the accouniing staiements for the year ended 31 March 2015, that:
i
sbiafients prepared in
:a.o.dancewiih the rer!:ri*-i'ls ol lhe Accounts and
?Je appmved the accc|int&S
prepared iis accounting statements in the
way prescribed by la!v.
Aldit Regulations and p.{:pe, $Ecties.
2
3
f'r-- isaintained an ade,lua:a slsier:r cf :niernal control,
lriiJdlng measures aasltrej to prcventand detect fraud
e.C ccffuption ana reder.r€d i3 €fiecltveness.
lcok a{l reascnab:e s:€ps :! essur€ curselves thal lhere
are ng matters oi ac:jai ni lcieiiial non-compliance with
lade. regulations and gi.jlea piactiass that could have a
s.{.lifcanl financial etreat.i ite abiljry of the council to
t
r'/
f,ae
!c:!duct its business ot
4
made propor arrangemenls and accEpted
responsib;iity for sateguarding ihe public
moneyand rcsclrces in its charge.
r.
t:!
iaa?1ces.
has only done lrhai it has the legalpower
to do and has complied with propor
p.aciies in doing so.
l/
li,re provjded prcpsr
duing ihe yearfor the
"p!o&i.ii
erercise of electcrs' ,i:*:*
,:"] accorCance v/iih the
i3iuirements of ih" &r6r.tri$ erd Audit Regulations.
during the yearhas given all peEons
iniefesled the oppo{unlty 10 inspect and
ask questions about the.councii's accounts.
the
risks,
and/or
V/
required.
8.e maintained air:i€i6{iiile yaaran adequaieand
efeclive system 3t i*e!d i;j*il s! the council accounting
.ecords and coi?ai 3r*x;"
,/
i
out an assess:.;e.t oi the risks facing
aauncil and took asar:ti€t€ s'ieps io managethose
-: !,d,ng the ;nlroc.:. )," ci ..le'4a' conlrols
iiternal insuranaa ::,s'ry're.e
119 carried
We took approp::3ie
from inlernal
arraoged for a compelent perscn.
independent orthe financial controls and
procedures,lo give an oiljectjve vielv on
wheiher inteinal controls meet the needsof
nre
the r:0uIiclt.
council.
praltBrs raised in reports
$le considered
commitmenis,
irabilities
responded to matie.s brought to its
aitention by iniernal and external audil.
or
occurring either
duing or afiert,':e
considered lhe fnancial and oiher risks it
faces and has dealt !vi1h ihefi properly'.
:r.""irii."pr"t
disclosed eyeMhing lt should haveabout
its business aclivity during the year
lncluding evenlstaking place afterthe yearend lf relevant.
tn. "/
""the
ir*ud€d them in
rouncil and,
3ccouniing
.!
Trustfunds
$anaging irus:e"
to the
:eportiog
ani.
This annual
by the
;
1 llritapecity as the soie .:.:i:ila,a.i:::.rj
r*s1o!::ibility in relation
-r
\,vhere
it is
i has met all o, its responsibilities
" ''- a sole maflaging trusteeof a local trust or
xll
lnciuding financial
a(a:]inalon o. sudit-
7.: s apprcved
r. .lte refarEace
?/
trusts.
Siqned by:
chalr
p A Talbot
dated Zjf 4 / z-ot t
Signed by:
c.^ a ss:a!"a:e sneet lor each 'No' response.
Section 3 - External auditor certificate and report 2014115
Certificate
We certify that we have completed our review ol the annual return, and discharged our rgsponsibilities under
the Audil Commission Act 1998 as transitionally saved, for the year ended 31 March 2015 in respect of:
CounciUMeoufl€r-
Respective responsibilities of the body and the auditor
The body is responsible for ensuring that its financial management is adequate and effective and that
it has a sound system ol internal control. The body pr€pares an annual return in accordance Mth
proper practices which:
.
'
summarises the accouniing records for the year ended 31 March 2015; and
confirms and provides assur:lnce on those matters thal 8re important to our audit responsibilitied.
Our responsibility is to review the annual return in.accordance with guidance issued by the
Audit Commission (see note below). Our work does not constitute an audit canied out in
accordance with lntemational Standards on Auditing (UK & lreland) and does not provide the
same level of assurance that such an audit would do.
External auditor report
(E
€eFl.forlbe-maeers.-!9froE€d-bslew)" on the basis of our revievri of the annual return, in our opinion
information in the annual retum is in accordance with proper practices and no matters have clme
our attention giving cause for concern that relevant legislation and regulatory requirements have
been met. ('delete as appropriate).
Other matters not affecting our opinion which we draw to the attention of the council:
Soo.
Extemal auditor signaturc.
External auditor name
t'tote: rne Auoii commission issueJguiciance in its standing cuioanie, wn-icn is appticable to eitemai
lauditors'work on 2014115
accounts.
Page 4 of 6
;
Section 4 -Annual internal audit report 2O14l15to
S-(ocjDLe\qr({ Pef:tStt
CouncillH6Etirg
The couneil's inGmal audit, aciing independently and an the basis of an asse€sment of risk, canied
out a seloctiw assessment of compliance with relevant procedures and controls expec,t€d to be in
op€ration during th6 financial year.endod 31 March 2015.
lntemal audit has been canied out in accordance with the council's needs and planned coverage. On
ihe basis of the findings in the areas examinsd, the intemal audit conclusions are summadsed in this
table. Set out b€low a€ the objectives of inlemal control and alongside are the intemal audit
conclusions on whether, in all significant resp€cts, the contlol objectives werc being achieved
&roughout the flnancial year to a standard adequate to meet the rieeds of the muncil.
A
F
;
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r
G
lH
Appropriaie accounling records haw b6en kepi propedy throughq, the year.
Petty cash payments were pDpedy suppo,ted by Ecelpb, all p€tty cash
*.':
l
'J
,
i
,
I
K
":d
1ryel89rl,::j.olnted
oxpendituE
"""oJ""d*tf,
applied.
ABset and invEs*nsnts legisiors were comdele and accurateand propedy
...-.-..-."-.-...-.,..,-,
Petudjc andiyear-eno
l
fo':
Sahriss to employees ano arror,ranJ to m"rntuo,**paa in
apgovals, and PAYE and Nl r9quirsments were properly
t..-,...
l
illl""d
vlr
::rk ".--"11 TTciliations
tr,,ore
propertl
J"."r \/ ,
mainiained.
*:1_*
_..-. -_
Accounllng statements preparcd dudng the y€ar welg proparsd on ttle cofisd
accounting basis (r6ceipb and payments or income and oesnditurc), agre€d to
cash book, wsrE suppoded by an adequate aldit kail tom und€dying recor&, and
where BpproprialB debtors and Crediiors weIe proporly r€coded.
,,-/
- .-:y'
the
,,/
Trustfunds (including chadlable) Tha council mel it6 rasponsibilitiss as a trust6s.
For any other risk areas identified by the council (list any other risk areas belor or on ssparale sheets il needed) adequate
conbols existBd:
Name of person who canied oul th€ intemal
auOit;i{.i.Sr.:jiirCS-(3".SXO S/d&,vro{
Signature of person who canied out rhe inkirnal
audit j $ooks
Page 5 of 6
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1
Ihis page is part ofSection
3 - External
auditor certificate and opinion ZO14/1S
Stoodleigh Parish Council
Audit Report for tle year ended 31 March 2015
Other matters not affecting our opinion which we wish to draw to the attention
of Stoodlelgh Parish Council for the year ended 31 March 2015
Timlng of internal audit
The council completed Section 2 of the Annual Return -the annual governance
staternent on 23 April 2015, and has responded ',yes,'to assertion 6, confirming
that the council has maintained throughout the year an adequate and effective
system of internal audit ofthe council's accounting records and control systems.
Section 4, the independent internal auditor,s report was completed by the
internal auditor on 12 May 2015, 21 days after the council gave a positive
response to assertion 6 on Section 2 ofthe Annual Return.
lf the council gives a positive response to assertion 6, before the independent
internal auditor has completed their repon at Section 4; the council must be able
to explain on what basis it was appropriate to give a positive response to the
assertion that it has maintained throughout the year an adequate and effective
system ofinternal audit ofthe council's accounting records and contrcl systems.
Barrie Morris
for Grant Thornton UK LLP
Date
z/O/tS.
Our ref DYN354
Page 1 of
I
Section
Enter name
1
of
-Accounting statements 201411S for
SGooratc+r
reporting body here:
CounciuMeding
Paa,sr
l
Readers should noto that throughout this annual return Bferences to a'local council,
or.council' also
relate to a parish meeting.
1
Balances
.
hought iorwad
'5a6q
tohtofrer
1+l
I r€ceipts
l---'-.--*-*..-'----l
:4 (-)Slatrcosts
9I's
:
I
8s?
is
i
,
I
int
Bsi,/capital
(-) All
O
ohsr
(=)Balances
caded
8
#STgtrum5;mxl"xgmm::
Plwy.
nre.+-;6.i;l
rg4a@ tDE zr. trMw€ a
-7
v II
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11
short larm
b+qi
investrenis
i '10 Tolal bonowinoe
-.:, - ,.,__._,.
Trust funds
N/l
-/rI
l
14+5161
*J
tirni"s"'
I
31
The couocil ach as sole trusioe for and is responsible for
managing tust funds or assets.
N9. fte fg{.,,es in the accountrng staiemelts
6love
b6-
Signed by Responsible Financial Olficer
.SPbirlllei
,Jo not;nc,ude
air
kust ffansactions
I confirm that these accounting stratements were
approved by the council on this dato:
tzl+lrs
?n!..re.9o4_gq.gq.l!gnqp3Lepnge:
a'4':f
'
Signed by Chair of the meeting approving these
accountinq statemenb.
'"
PATalbf
Date 'L'S 7
Page 2 of 6
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wi0t
l1,rrr N9'rl
.L L-" .taiet(f'f
Marci - to aqree
The original Ass€t and lnveqhent R€gisEr l/alue of all lb(ed
assets, plus other long term'assets owned by the council as al
March
I certiry that for the year ended 31 Marcfi 2015
the ac4our ing statemonG in this annual return
present fairly the finaneial position of the muncil
and its income and expendilure, or properly
presont receipts and payments, as the case rnay
;.---,'.
-
12,13q bant ncorciliadon.
(includingcharitabla)
.
+2+3)
o
:"
i-
{1
aJurs,
txed ass€is
i11 Disclosure nots
r€ceNm
Total exponditure or payrnenl of opit t ana Interesl maOe Ouring
the ysaron the couflcil's bonowlngs (if any).
Th€ sum of atl curent and deposit tank
and shod term lnvestments held as at 31
and assats
l.
y grar,rs
Total expendituro or payments made to and on bshalf of 8[
employees. lnctude sEtaries and wages, pAyE and Nl (employees
and employers), pension conEibrdions and amploymenl expensss.
equal
ffi?mm" l7+s 3a+o
i...
r
6+14
bffdrd
Total cash and
Total
prBvious year.
262V
payments
7
balancos and reserves at lhe beginning ol the year 8s
recoded in the financial remrds. Valus must agrse tc Box 7 of
J-t ^
g€31
,r
{-} r-oan
repaymonb
6
bO n
-l
in
rT*pt *f"d,1
3755 W:::] i'.*t"
f;Ple tho vear.
any granrs received. *b1 .t tl.
' ).IY^.*aua€s
Annual
precept
(+)
ra
l^
o
'lbkl
.