Certificate of Exemption – AGAR 2018/19 Part 2

Certificate of Exemption – AGAR 2018/19 Part 2

To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2019, and that wish to certify  themselves as exempt from a limited assurance review under Section 9 of the Local Audit  (Smaller Authorities) Regulations 2015

There is no requirement to have a limited assurance review or to submit an Annual Governance and Accountability Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the  authority after 31 March 2019 and a completed Certificate of Exemption is submitted no later than 30 June 2019 notifying the external auditor.

Gittisham Parish Council

certifies that during the financial year 2018/19, the higher of the authority’s total gross income for the year or total gross annual expenditure, for the year did not exceed £25,000

£16,055

£13,635

Total annual gross income for the authority 2018/19:

Total annual gross expenditure for the authority 2018/19:

There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limited  assurance review will still be required. If an authority is unable to confirm the statements below then it  cannot certify itself as exempt and it must submit the completed Annual Governance and Accountability Return Part 3 to the external auditor to undertake a limited assurance review for which a fee of £200 +VAT will be payable.

By signing this Certificate of Exemption you are confirming that:

    The authority was in existence on 1st April 2014

    In relation to the preceding financial year (2018/19), the external auditor has not:

    issued a public interest report in respect of the authority or any entity connected with it

    made a statutory recommendation to the authority, relating to the authority or any entity connected with it

    issued an advisory notice under paragraph 1(1) of Schedule 8 to the Local Audit and Accountability Act 2014 (“the Act”), and has not withdrawn the notice

    commenced judicial review proceedings under section 31(1) of the Act

    made an application under section 28(1) of the Act for a declaration that an item of account is unlawful, and the application has not been withdrawn nor has the court refused to make the declaration

    The court has not declared an item of account unlawful after a person made an appeal under section 28(3) of the Act.

If you are able to confirm that the above statements apply and that the authority neither received gross income, nor incurred gross expenditure, exceeding £25,000, then the Certificate of Exemption can be signed and a copy submitted to the external auditor either by email or by post (not both).

The Annual Internal Audit Report, Annual Governance Statement, Accounting Statements, an analysis of  variances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts and Audit Regulations 2015 including the period for the exercise of public rights still need to be fully completed and,  along with a copy of this certificate, published on the authority website/webpage* before 1 July 2019.  By signing this certificate you are also confirming that you are aware of this requirement.

Signed by the Responsible Financial Officer, Fiona Clampin Clerk Signature                                       Date: 08/05/2019

                                                                                                

 

 

Signed by Chairman, Russel Hayman Chairman Signature                                                         Date: 08/05/2019

                                                                    

 

                                                                                                        

Generic email address of Authority                                                                                                      Telephone number

clerk@gittisham.eastdevon.gov.uk

 

01404 85144

*Published web address

www.gittisham.org.uk

ONLY this Certificate of Exemption should be returned EITHER by email OR by post (not both) as soon as possible after certification to your external auditor, but no later than 30 June 2019. Reminder letters incur a charge of £40 +VAT

Annual Internal Audit Report 2018/19

Gittisham Parish Council

www.gittisham.org.uk

During the financial year ended 31 March 2019, this authority’s internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls in operation and obtained appropriate evidence from the authority.

The internal audit for 2018/19 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings 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 significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.

Internal control objective

Yes

No*

Not covered**

A.  Appropriate accounting records have been properly kept throughout the financial year.

Y

 

 

B.  This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.

Y

 

 

C.  This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.

Y

 

 

D.  The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.

Y

 

 

E.  Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for.

y

 

 

F.  Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.

 

 

Y(Not used)

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.

Y

 

 

H. Asset and investments registers were complete and accurate and properly maintained.

 

Y

 

I. Periodic bank account reconciliations were properly carried out during the year.

Y

 

 

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.

Y

 

 

K. If the authority certified itself as exempt from a limited assurance review in 2019/20, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2017/18  AGAR tick “not covered”)

Y

 

 

L. During summer 2018 this authority has correctly provided the proper opportunity for the exercise of public rights in accordance with the requirements of account and audit regulations.

 

 

 Y (N/A)

 

M. (For local councils only)

  Trust funds (including charitable) – The council met its responsibilities as a trustee.

Yes

No

Not applicable

 

 

 

Y

               

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

H. Asset Register not in order- Being updated Currently

* Website does not comply with transparency code- Being Addressed

Date(s) internal audit undertaken                                        Name of person who carried out the internal audit

16/05/19                                                                                          Alison Marshall

                                                                                                                        

Date                                                                                                         Signature of person who carried out the internal audit

 

16/05/19

Auditor Signature

 

 

*If the response is ‘no’ please state the implications and action being taken to address any weakness in control identified (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).

Section 1 – Annual Governance Statement 2018/19

We acknowledge as the members of:

Gittisham Parish Council

our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2019, that:

Agreed

 

Yes

No

Yes’ means that this authority:

1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements.

Y

 

prepared its accounting statements in accordance   with the Accounts and Audit Regulations.

2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.

Y

 

made proper arrangements and accepted responsibility  for safeguarding the public money and resources in  its charge.

3. We took all reasonable steps to assure ourselves        that there are no matters of actual or potential              non-compliance with laws, regulations and Proper           Practices that could have a significant financial effect  on the ability of this authority to conduct its       business or manage its finances.

Y

 

has only done what it has the legal power to do and has complied with Proper Practices in doing so.

4. We provided proper opportunity during the year for  the exercise of electors’ rights in accordance with the requirements of the Accounts and Audit Regulations.

Y

 

during the year gave all persons interested the opportunity to inspect and ask questions about this authority’s accounts.

5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.

Y

 

considered and documented the financial and other risks it faces and dealt with them properly.

6. We maintained throughout the year an adequate and  effective system of internal audit of the accounting  records and control systems.

Y

 

arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.

7. We took appropriate action on all matters raised  in reports from internal and external audit.

Y

 

responded to matters brought to its attention by internal and external audit.

8. We considered whether any litigation, liabilities or  commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements.

Y

 

disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant.

9. (For local councils only) Trust funds including  charitable. In our capacity as the sole managing  trustee we discharged our accountability  responsibilities for the fund(s)/assets, including  financial reporting and, if required, independent  examination or audit.

Yes

No

N/A

has met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts.

 

 

Y

*For any statement to which the response is ‘no’, an explanation must be published

This Annual Governance Statement is approved by this Authority and recorded as minute reference:

Signed by Chairman and Clerk of the meeting where approval is given

19/19

Dated:    08/05/2019

Chairman: Russel Hayman

Chairman Signature

 

 

Clerk Fiona Clampin

 

Clerk Signature

 

 

                                                            

Section 2 – Accounting Statements 2018/19 for

Gittisham Parish Council

 

Year ending

Notes and guidance

31 March

2018

£

31 March

2019

£

Please round all figures to nearest £1. Do not leave any boxes blank and report £0 or Nil balances. All figures must agree to underlying financial records.

1. Balances brought  forward

16,512

17,698

Total balances and reserves at the beginning of the year  as recorded in the financial records. Value must agree to Box 7 of previous year.

2. (+) Precept or Rates and Levies

7,997

8,016

Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.

3. (+) Total other receipts

1,903

8,039

Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.

4. (-) Staff costs

2,485

2,583

Total expenditure or payments made to and on behalf  of all employees. Include gross salaries and wages,  employers NI contributions, employers pension  contributions, gratuities and severance payments.

5. (-) Loan interest/capital repayments

NIL

NIL

Total expenditure or payments of capital and interest made during the year on the authority’s borrowings (if any).

6.  (-) All other payments

6,229

11,052

Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).

7. (=) Balances carried forward

17,698

20,118

Total balances and reserves at the end of the year. Must equal (1+2+3) – (4+5+6).

8. Total value of cash and short term investments

17,698

20,118

The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March – To agree with bank reconciliation.

9. Total fixed assets plus long term investments  and assets

15,585

15,585

The value of all the property the authority owns – it is made up of all its fixed assets and long term investments as at  31 March.

10. Total borrowings

NIL

NIL

The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).

11. (For Local Councils Only) Disclosure note re Trust funds (including charitable)

Yes

No

The Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.

 

N

N.B. The figures in the accounting statements above do not include any Trust transactions.


I certify that for the year ended 31 March 2019 the Accounting

Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and  payments or income and expenditure basis following the guidance in Governance and Accountability for Smaller  Authorities – a Practitioners’ Guide to Proper Practices  and present fairly the financial position of this authority.

 

 

 

 

 

 

 

 

 

Signed by Responsible Financial Officer before being  presented to the authority for approval

Fiona Clampin

Clerk Signature

 

Date 12/06/2019

I confirm that these Accounting Statements were approved by this authority on this date:

12/06/2019

 

as recorded in minute reference:

43/19

Signed by Chairman of the meeting where the  Accounting Statements were approved

Russel Hayman

Chairman Signature