GPC-exercise_of_public_rights_2018-19_-_exempt_authorities

WHAT EXEMPT AUTHORITIES NEED TO DO TO ADVERTISE THE PERIOD DURING WHICH

ELECTORS AND INTERESTED PERSONS MAY EXERCISE RIGHTS RELATING TO THE

ANNUAL ACCOUNTS

 

The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:

1.            The statement of accounts prepared by the authority (i.e. the Annual Governance & Accountability Return (AGAR) Part 2), the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July.

2.            The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled.

3.            The responsible financial officer for an exempt authority must, on behalf of that authority, publish (which must include publication on the authority’s website):

(a) the Accounting Statements (i.e. Section 2 of the AGAR Part 2), accompanied by:

(i)    a declaration, signed by that officer to the effect that the statement of accounts will not be audited on account of that authority’s self-certified status as exempt, unless either a request for an opportunity to question the auditor about the authority’s accounting records under section 26(2) or an objection under section 27(1) of the Act, results in the involvement of the local auditor; 

 

(ii)   the Annual Governance Statement (i.e. Section 1 of the AGAR Part 2); and

(iii)  the Certificate of Exemption (i.e. Page 3 of the AGAR Part 2); and 

(b) a statement that sets out—

(i)    the period for the exercise of public rights;

(ii)   details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;

(iii)  the name and address of the local auditor;

(iv)  the provisions contained in section 25 (inspection of statements of accounts etc), section 26 (inspection of documents etc) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question;  

 

HOW DO YOU DO IT?

 

You will meet statutory requirements if you fully and accurately complete the notice of public rights pro forma in this document; and publish (including publication on the smaller authority’s website) the following documents, the day before the public rights period commences:

a.    the approved Sections 1 and 2 of Part 2 of the AGAR; and

b.    the completed Notice of Public Rights and Publication of Annual Governance & Accountability Return (Exempt Authority). Please note that we have pre-completed it with the following suggested dates: Monday 17 June – Friday 26 July 2019. (The latest possible dates that comply with the statutory requirements are Monday 1 July – Friday 9 August 2019); and 

c.    the notes which accompany the Notice (Local authority accounts: a summary of your rights).  

Smaller authority name: GITTISHAM PARISH COUNCIL

 

NOTICE OF PUBLIC RIGHTS AND PUBLICATION

OF ANNUAL GOVERNANCE & ACCOUNTABILITY RETURN (EXEMPT AUTHORITY)

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2019

 

Local Audit and Accountability Act 2014 Sections 25, 26 and 27 

The Accounts and Audit Regulations 2015 (SI 2015/234)

NOTICE

NOTES

 

 

1.             Date of announcement_Sunday 16 June 2019______________(a)

2.             Each year the smaller authority prepares an Annual Governance and Accountability Return (AGAR).  The AGAR has been published with this notice. It will not be reviewed by the appointed auditor, since the smaller authority has certified itself as exempt from the appointed auditor’s review.  Any person interested has the right to inspect and make copies of the AGAR, the accounting records for the financial year to which it relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested. For the year ended 31 March 2019, these documents will be available on reasonable notice by application to:

 

(b)  

Fiona Clampin, Clerk to Gittisham Parish Council, Garlands, Gittisham, Devon EX14 3AJ clerk@gittisham.eastdevon.gov.uk 01404 851442 

 

commencing on (c) __Monday 17 June 2019 _______________________ 

 

 

and ending on (d) ___Friday 26 July 2019 ________________________ 

 

3.             Local government electors and their representatives also have:

 

       The opportunity to question the appointed auditor about the accounting records; and

       The right to make an objection which concerns a matter in respect of which the appointed auditor could either make a public interest report or apply to the court for a declaration that an item of account is unlawful. Written notice of an objection must first be given to the auditor and a copy sent to the smaller authority.

 

The appointed auditor can be contacted at the address in paragraph 4 below for this purpose between the above dates only.

 

4.             The smaller authority’s AGAR is only subject to review by the appointed auditor if questions or objections raised under the Local Audit and Accountability Act 2014 lead to the involvement of the auditor.  The appointed auditor is:

 

PKF Littlejohn LLP (Ref: SBA Team)

1 Westferry Circus

Canary Wharf

London E14 4HD

(sba@pkf-littlejohn.com)

 

5.             This announcement is made by (e) _Fiona Clampin (clerk)

 

 

(a)            Insert date of placing of the notice which must be not less than 1 day before the date in (c) below

 

 

 

 

 

 

 

 

 

 

(b)            Insert name, position and address/telephone number/ email address, as appropriate, of the Clerk or other person to which any person may

apply to inspect the accounts

 

(c)            Insert date, which must be at least 1 day after the date of announcement in (a) above and at least 30 working days before the date appointed in (d) below

 

(d)            The inspection period between (c) and (d) must be 30 working days inclusive and must include the first 10 working days of July.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(e)            Insert name and position of person placing the notice – this person must be the responsible financial officer for the smaller authority

 

LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS

 

Please note that this summary applies to all relevant smaller authorities, including local councils, internal drainage boards and ‘other’ smaller authorities.

 

The basic position

 

The Local Audit and Accountability Act 2014 (the Act) governs the work of auditors appointed to smaller authorities. This summary explains the provisions contained in Sections 26 and 27 of the Act. The Act and the Accounts and Audit Regulations 2015 also cover the duties, responsibilities and rights of smaller authorities, other organisations and the public concerning the accounts being audited. 

As a local elector, or an interested person, you have certain legal rights in respect of the accounting records of smaller authorities. As an interested person you can inspect accounting records and related documents. If you are a local government elector for the area to which the accounts relate you can also ask questions about the accounts and object to them. You do not have to pay directly for exercising your rights. However, any resulting costs incurred by the smaller authority form part of its running costs. Therefore, indirectly, local residents pay for the cost of you exercising your rights through their council tax.

The right to inspect the accounting records

 

Any interested person can inspect the accounting records, which includes but is not limited to local electors. You can inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records. You can copy all, or part, of these records or documents. Your inspection must be about the accounts, or relate to an item in the accounts. You cannot, for example, inspect or copy documents unrelated to the accounts, or that include personal information (Section 26 (6) – (10) of the Act explains what is meant by personal information). You cannot inspect information which is protected by commercial confidentiality. This is information which would prejudice commercial confidentiality if it was released to the public and there is not, set against this, a very strong reason in the public interest why it should nevertheless be disclosed. 

 

When smaller authorities have finished preparing accounts for the financial year and approved them, they must publish them (including on a website). There must be a 30 working day period, called the ‘period for the exercise of public rights’, during which you can exercise your statutory right to inspect the accounting records. Smaller authorities must tell the public, including advertising this on their website, that the accounting records and related documents are available to inspect. By arrangement you will then have 30 working days to inspect and make copies of the accounting records. You may have to pay a copying charge. The 30 working day period must include a common period of

inspection during which all smaller authorities’ accounting records are available to inspect. This will be 1-12 July 2019 for 2018/19 accounts. The advertisement must set out the dates of the period for the exercise of public rights, how you can communicate to the smaller authority that you wish to inspect the accounting records and related documents, the name and address of the auditor, and the relevant legislation that governs the inspection of accounts and objections. 

 

The right to ask the auditor questions about the accounting records

 

You should first ask your smaller authority about the accounting records, since they hold all the details. If you are a local elector, your right to ask questions of the external auditor is enshrined in law. However, while the auditor will answer your questions where possible, they are not always obliged to do so. For example, the question might be better answered by another organisation, require investigation beyond the auditor’s remit, or involve disproportionate cost (which is borne by the local taxpayer). Give your smaller authority the opportunity first to explain anything in the accounting records that you are unsure about. If you are not satisfied with their explanation, you can question the external auditor about the accounting records. 

The law limits the time available for you formally to ask questions. This must be done in the period for the exercise of public rights, so let the external auditor know your concern as soon as possible. The advertisement or notice that tells you the accounting records are available to inspect will also give the period for the exercise of public rights during which you may ask the auditor questions, which here means formally asking questions under the Act. You can ask someone to represent you when asking the external auditor questions. 

Before you ask the external auditor any questions, inspect the accounting records fully, so you know what they contain. Please remember that you cannot formally ask questions, under the Act, after the end of the period for the exercise of public rights. You may ask your smaller authority other questions about their accounts for any year, at any time. But these are not questions under the Act. 

You can ask the external auditor questions about an item in the accounting records for the financial year being audited. However, your right to ask the external auditor questions is limited. The external auditor can only answer ‘what’ questions, not ‘why’ questions. The external auditor cannot answer questions about policies, finances, procedures or anything else unless it is directly relevant to an item in the accounting records. Remember that your questions must always be about facts, not opinions. To avoid misunderstanding, we recommend that you always put your questions in writing. 

The right to make objections at audit

 

You have inspected the accounting records and asked your questions of the smaller authority. Now you may wish to object to the accounts on the basis that an item in them is in your view unlawful or there are matters of wider concern arising from the smaller authority’s finances. A local government elector can ask the external auditor to apply to the High Court for a declaration that an item of account is unlawful, or to issue a report on matters which are in the public interest. You must tell the external auditor which specific item in the accounts you object to and why you think the item is unlawful, or why you think that a public interest report should be made about it. You must provide the external auditor with the evidence you have to support your objection. Disagreeing with income or spending does not make it unlawful. To object to the accounts you must write to the external auditor stating you want to make an objection, including the information and evidence below and you must send a copy to the smaller authority. The notice must include:

 

       confirmation that you are an elector in the smaller authority’s area;

       why you are objecting to the accounts and the facts on which you rely;

       details of any item in the accounts that you think is unlawful; and

       details of any matter about which you think the external auditor should make a public interest report.

 

Other than it must be in writing, there is no set format for objecting. You can only ask the external auditor to act within the powers available under the Local Audit and Accountability Act 2014. 

 

A final word

 

You may not use this ‘right to object’ to make a personal complaint or claim against your smaller authority.  You should take such complaints to your local Citizens’ Advice Bureau, local Law Centre or to your solicitor. Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and objections.  In deciding whether to take your objection forward, one of a series of factors the auditor must take into account is the cost that will be involved, they will only continue with the objection if it is in the public interest to do so. They may also decide not to consider an objection if they think that it is frivolous or vexatious, or if it repeats an objection already considered. If you appeal to the courts against an auditor’s decision not to apply to the courts for a declaration that an item of account is unlawful, you will have to pay for the action yourself.

 

For more detailed guidance on public rights and the special powers of auditors, copies of the publication Local authority accounts: A guide to your rights are available from the NAO website.

 

If you wish to contact your authority’s appointed external auditor please write to the address in paragraph 4 of the Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return.

 

 

 

GITTISHAM PARISH COUNCIL PAYMENTS OVER £100 1 APRIL 2018 TO 31 MARCH 2019

GITTISHAM PARISH COUNCIL PAYMENTS OVER £100 1 APRIL 2018 TO 31 MARCH 2019

DATEPAYMENT – VendorPAYMENT – DescriptionPayment TypeITEMAMOUNT INC VATVAT
       
04.04.2018ClerkClerk salary & expenses Clerk salary & expenses7£169.750
09.05.2018Devon Assoc of Local CouncilsAnnual membershipMemberships16£106.99£15.94
09.05.2018ClerkClerk salary & expenses Clerk salary17£160.880
09.05.2018Community FirstAnnual insurance policyPlay area19£381.620
09.05.2018Len AbbottLengthsman workLengthsman23£172.130
14.06.2018ClerkClerk salary & expensesClerk salary & expenses24£163.200
14.06.2018Alison MarshallInternal audit Annual audit 26£116.200
14.06.2018Len AbbottLengthsman workLengthsman27£165.750
18.07.2018ClerkClerk salary & expenses Clerk salary & expenses33£162.040
18.07.2018ClerkClerk salary & expenses Clerk salary34£160.880
18.07.2018ClerkPrinter Reimbursement for purchase35£183.32£41.67
18.07.2018RhinoPlaySwingsPlay area38£2,000£400
18.07.2018Len AbbottLengthsman workLengthsman39£191.250
18.07.2018TRIPDonationTransport40£1000
05.09.2018ClerkClerk salary Clerk salary 47£165.150
05.09.2018HospiscareDonationS13751£1000
03.10.2018ClerkClerk salary & expenses Clerk salary & expenses61£162.130
03.10.2018Len AbbottLengthsman workLengthsman64£102.000
07.11.2018ClerkClerk salary & expenses Clerk salary & expenses70£165.060
07.11.2018ClerkClerk salary & expenses HMRC tax rebate71£1,154.76 
07.11.2018Len AbbottLengthsman workLengthsman74£127.500
07.11.2018Carol HallRemembrance Sunday eventReimbursement for costs75£1500
07.11.2018Community Heartbeat TrustDefibrillatorGeneral administration76£1,920.000
07.11.2018Paul Harvey Electrical LtdDefibrillator installationGeneral administration78£129.17£25.83
05.12.2018ClerkClerk salary & expenses Clerk salary & expenses83£166.220
09.01.2019ClerkClerk salary & expensesClerk salary & expenses86£161.550
09.01.2019Playground Supplies LtdSpinner bearingMaintenance87£505£101
09.01.2019Community Heartbeat TrustDefibrillator running costsGeneral administration88£135£27
09.01.2019Arthur G Gallagher Ins.Public liability insurance (lengthsman)Lengthsman89£233.980
09.01.2019Keith LuxtonVillage hall schedule of worksGeneral administration90£450£90
01.02.2019ClerkClerk salary & expenses Clerk salary & expenses95£163.290
01.02.2019Gittisham PCCParish gazette printing (2016)General administration96£160.000
01.02.2019Gittisham PCCParish gazette printing (2017)General administration97£180.000
06.03.2019ClerkClerk salary & expenses Clerk salary & expenses102£162.040

GITTISHAM PARISH COUNCIL RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31 MARCH 2019

GITTISHAM PARISH COUNCIL RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31 MARCH 2019

 

RECEIPTS

2018

2019

Precept

8,016.50

 

CTG

£143.50

 

VAT refunded

£120.59

 

DCC Locality Budget 

£2,000

 

Private donations

£125

 

Parishes Together

£1,586.50

 

Community events fundraising

£550

 

Beaumont Trust

£250

 

HMRC tax rebate

£1,154.76

 

Community Infrastructure Levy

£2,100.93

 

Interest on business reserve

 

£8.67

TOTAL RECEIPTS

£16,047.78

£8.67

 

PAYMENTS

2018

2019

Clerk’s salary

£1,452.89

£482.64

Clerk’s expenses

£22.42

£4.24

Clerk’s pension

£89.52

£33.57

HMRC / PAYE

£414.60

£82.92

Clerk tax rebate

£1,154.76

 

Parish room hire 

 

£90

Subscriptions

£106.99

 

Audit

£116.20

 

VAT incurred

£530.06

£218

Lengthsman 

£949.89

£184.88

Lengthsman expenses

£6.63

 

Maintenance

£542.25

£233.98

Donations S137

£100

 

Donations other

£100

 

Website & related

£86.40

 

Printer

£183.32

 

Swings, play area

£2,000

 

Play equipment repair

 

£505

Defibrillator (Vale)

£1,920

 

Village hall schedule of works

 

£450

Insurance

£381.62

 

Gittisham Gazette printing

 

£340

Other miscellaneous expenditure

£657

£195

TOTAL PAYMENTS

£10,814.55

£2,820.23

 

TOTAL PROFIT / LOSS FOR THE YEAR

£5233.23

-£2,811.56

 

RECEIPTS AND PAYMENTS SUMMARY

 

Balance b/f

£14,696.52

Gross income and reserves

£19,056.45

Less total payment

£13,634.78

TOTAL

£20,118.19

 

BANK BALANCES 31.03.2019

 

Nat West Business Reserve

£7,013.35

Nat West Current Account

£13,259.84

Unpresented cheques

£155

TOTAL

£20,118.19

 

GITTISHAM PARISH COUNCIL CIL REPORT 18-19

GITTISHAM PARISH COUNCIL CIL REPORT

Reporting Year 1 April 2018 to 31 March 2019

A

Total CIL income carried over from previous years

NIL

B

Total CIL income received (receipts)

£2,100.93

C

Total CIL spent (expenditure)

NIL

D

Total CIL repaid following a repayment notice

NIL

E

Total CIL retained at year end (A+B+C+D)

£2,100.93

CIL EXPENDITURE

Item / purpose

Amount spent

Total spent

Signed:

Position: Parish ClerkClerk and Chair Signature

Verified:

Position: Parish Council Chairman

 

03.07.2019

 

 

 

This document is sent to East Devon District Council and published on the Parish Council website no later than 30th December following the reporting year.

Gittisham Parish Council CIL Report

Gittisham Parish Council CIL Report

Reporting Year 1 April 2019 to March 2020

ATotal CIL Income Carried Over from Previous Years£2,100.93
BTotal CIL Income Received (Receipts)£2,100.93
CTotal CIL Spent (Expenses)NIL
DTotal CIL Repaid following a repayment noticeNIL
   
ETotal CIL Retained at the end  (A+B+C+D)£4,201.86

Signed Parish Clerk:

 Fiona Clampin

Verified Chair of Parish Council:

 Carol Hall

02.12.2020

Clerk and Chair Signature

GITTISHAM PARISH COUNCIL RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31 MARCH 2020

GITTISHAM PARISH COUNCIL RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31 MARCH 2020

 

RECEIPTS

2019

2020

Precept

£8,016.50

 

CTG

£143.50

 

National Lottery grant

£10,000

 

East Devon AONB grant

 

£250

Refund for overpayment 

£47.40

 

Private donations

£30

 

Community Infrastructure Levy

£2,100.93

 

Interest on business reserve

 

£14.15

TOTAL RECEIPTS

£20,338.33

£264.15

 

PAYMENTS

2019

2020

Clerk’s salary

£1,906.90

£656.37

Clerk’s expenses

£80.35

£17.63

Clerk’s pension

£149.35

£52.50

HMRC / PAYE

£82.92

 

Parish room hire 

 

£92

Subscriptions

£110.17

 

Audit

£116.20

 

VAT incurred

£2308.39

£36

Lengthsman 

£1433.73

£182.25

Lengthsman expenses

£166.29

 

Maintenance

£720

£60

Donations S137

£100

 

Website & related

£95.40

£500

Play equipment

£10,000

 

Benches

£1,055

 

Defibrillator annual maintenance x2

£324

 

Insurance

£479.86

 

Gittisham Gazette printing

 

£213.75

Other miscellaneous expenditure

£782.13

£

TOTAL PAYMENTS

£19,910.69

£

 

TOTAL PROFIT / LOSS FOR THE YEAR

£5233.23

-£2,811.56

 

RECEIPTS AND PAYMENTS SUMMARY

 

Balance b/f

£17,118.19

Gross income and reserves

£23,602.48

Less total payment

£23,175.63

TOTAL

£17,545.04

 

BANK BALANCES 31.03.2020

 

Nat West Business Reserve

£7,027.50

Nat West Current Account

£11,030.67

Unpresented cheques

£513.13

TOTAL

£17,545.04

 

GPC-explanation-of-variances-2019-20 (accessibility updated)

Explanation of variances 

Name of smaller authority: GITTISHAM PARISH COUNCIL

 

County area (local councils and parish meetings only: DEVON

 

Please provide full explanations, including numerical values, for the following:

       variances of more than 15% between totals for individual boxes (except variances of less than £200); 

       a breakdown of approved reserves if the total reserves (Box 7) figure is more than twice the annual precept/rates & levies value (Box 2).

 

Section 2

2018/19 £

2019/20 £

Variance £

Variance %

Detailed explanation of variance (with amounts £)

Box 2

Precept or

Rates and

Levies

 

 

8016

8160

-144

-1.79

n/a

 

Box 3

Total other

receipts

 

 

 

8039

12442

-4403

-54.7

Receipt of CIL money £2,100.93; receipt of National Lottery grant £10,000; receipt of East Devon Sustainable Development Fund £250

Box 4

Staff costs 

 

 

 

 

2583

 

 

2940

-357

-13.8

n/a

 

Box 5 Loan

interest/ capital

repayments

 

 

 

NIL

 

 

NIL

 

 

NIL

 

 

NIL

 

 

n/a

 

Box 6

All other

payments

 

 

 

11052

 

 

20235

-9183

-83

National Lottery grant spent improving play area facilities (slide tower & rolling log). Rotting picnic benches replaced in play area; work on website to meet accessibility regulations 

Box 9

Total fixed assets & long term investments & assets

14,803

 

15856

-1053

-7.1

n/a

 

Box 10 Total borrowings

 

 

 

NIL

 

NIL

NIL

 

 

n/a

 

Explanation

for ‘high’ reserves

 

Box 7 is more than twice Box 2 because the authority held the following breakdown of reserves at the year-end:

 

£7,014.15 Contingency 

£4,201.86 CIL funds 

£500 S137 donations

 

 

GPC-BANK-RECONCILIATION-19-20 Updated

GITTISHAM PARISH COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 MARCH 2020

INCOME

Precept

£8,160.00

 

CIL

£2,100.93

 

Other

£327.40

 

Play

£10,000.00

 

net interest (on business reserve a/c)

£14.15

 

Gross income

EXPENDITURE

 

£20,602.48

Administration

£97.98

 

Salaries

£2,646.19

 

Pension

£201.85

 

S137 / Transport

£100.00

 

VAT payments

£2,344.39

 

Maintenance

£780.00

 

Lengthsman

£1,782.27

 

Other

£15,222.95 this doesn’t include £3,000 moved to business reserve, see below)

 

Total expenditure

 

£23,175.63

Excess of income over expenditure

BANK RECONCILIATION

 

-£2,573.15

Balance b/fwd 1 April 2019

 

£17,118.19

Gross Income current and reserves accounts (includes the £3,000 moved to£23,602.48 less total expenditure   £23,175.63

Cashbook Balance                                                                                £17,545.04

Bank balance as at 31 March 2020                                      Current Acc       £11,030.67

Reserves Acc £7,027.50 less unpresented cheques (992, 1003   £513.13

Bank Account Balance                                                                          £17,545.04

Fiona Clampin

Responsible Financial Officer                                                                               Chairman : Russell Hayman

3rd June 2020

GITTISHAM PARISH COUNCIL

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 MARCH 2020

INCOME

Precept

£8,160.00

 

CIL

£2,100.93

 

Other

£327.40

 

Play

£10,000.00

 

net interest (on business reserve a/c)

£14.15

 

Gross income

EXPENDITURE

 

£20,602.48

Administration

£97.98

 

Salaries

£2,646.19

 

Pension

£201.85

 

S137 / Transport

£100.00

 

VAT payments

£2,344.39

 

Maintenance

£780.00

 

Lengthsman

£1,782.27

 

Other

£15,222.95 this doesn’t include £3,000 moved to business reserve, see below)

 

Total expenditure

 

£23,175.63

Excess of income over expenditure

BANK RECONCILIATION

 

-£2,573.15

Balance b/fwd 1 April 2019

 

£17,118.19

Gross Income current and reserves accounts (includes the £3,000 moved to£23,602.48 less total expenditure   £23,175.63

Cashbook Balance                                                                                £17,545.04

Bank balance as at 31 March 2020                                      Current Acc       £11,030.67

Reserves Acc £7,027.50 less unpresented cheques (992, 1003   £513.13

Bank Account Balance                                                                          £17,545.04

Fiona Clampin

Responsible Financial Officer                                                                               Chairman : Russell Hayman

3rd June 2020

GPC-Annual-Return-Governance-Statement-2019-20-(accessibility updated)

Certificate of Exemption – AGAR 2019/20 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 2020, 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 2020 and a completed Certificate of Exemption is submitted no later than 30 June 2020 notifying the external auditor.

Gittisham Parish Council

certifies that during the financial year 2019/20, 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

£20,602
£23,175

Total annual gross income for the authority 2019/20:

Total annual gross expenditure for the authority 2019/20:

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 2016
  • 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 a public website* before 1 July 2020. By signing this certificate you are also confirming that you are aware of this requirement.

03/06/2020
Signature of clerk
Signature of clerk 30/06/2020
42/20
Signed by Chairman     Signature of chair 30/06/2020

Signed by the Responsible Financial Officer                                  I confirm that this Certificate of Exemption was approved by this authority on this date:

                                                                               Date as recorded in minute reference:

Email of Authority                                                                                                    Telephone number

clerk@gittisham.eastdevon.gov.uk 01404 851442

*Published web address    https://gittisham.org.uk/

Annual Internal Audit Report 2019/20

Gittisham Parish Council

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 financial 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 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 objectiveAgreed? Please choose one of the following
YesNo*Not covered**
A.  Appropriate accounting records have been properly kept throughout the financial year.   Yes  
B.  This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.Yes  
C.  This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.Yes  
D.  The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.Yes  
E.  Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for.Yes  
F.  Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.   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.Yes  
H. Asset and investments registers were complete and accurate and properly maintained.Yes  
I. Periodic and year-end bank account reconciliations were properly carried out.Yes  
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.Yes  
K. If the authority certified 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  
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.Yes  
M. (For local councils only)       Trust funds (including charitable) – The council met its responsibilities as a trustee.YesNoNot applicable
  Not Applicable

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

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

29/05/20 Alison Marshall

Signature of person who carried out the internal audit        Signature of Auditor                                      

Date   29/05/2020                             

*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 2019/20

We acknowledge as the members of:

ENTER NAME OF AUTHORITY

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 2020, that:

Agreed
 YesNo‘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.Yes 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.Yes 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.Yes 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.Yes 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.Yes 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.Yes 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.Yes 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.Yes 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.YesNoN/Ahas met all of its responsibilities where as a body corporate it is a sole managing trustee of a local trust or trusts.
  N/A

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

 ""This Annual Governance Statement was approved at a  Signed by the Chairman and Clerk of the meeting where approval was given:                                                           meeting of the authority on:

03/06/2020                                                                                   Chairman Signature of chair

Recorded as minuet reference:  44/20                                        Clerk Signature of clerk

Section 2 – Accounting Statements 2019/20 for Gittisham Parish Council

 Year endingNotes and guidance
31 March 2019 £31 March 2020 £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  forward17,69820,118Total 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 Levies8,0168,160Total amount of precept (or for IDBs rates and levies) received or receivable in the year. Exclude any grants received.
3. (+) Total other receipts8,03912,442Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.
4. (-) Staff costs2,5832,940Total 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 repayments00Total expenditure or payments of capital and interest made during the year on the authority’s borrowings (if any).
6.  (-) All other payments11,05220,235Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).
7. (=) Balances carried forward20,11817,545Total 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 investments20,11817,545The 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 assets14,80316,523The 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 borrowings00The 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)YesNoThe Council as a body corporate acts as sole trustee for and is responsible for managing Trust funds or assets.
 NoN.B. The figures in the accounting statements above do not include any Trust transactions.

""I certify that for the year ended 31 March 2020 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

signature of clerk  Date 01/06/2020 Signature of clerk

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

03/06/2020

as recorded in minute reference:

45/20

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

signature of chairman Signature of chair

GPC all payments above £100 2019-20

DatePayment – VendorPayment – DescriptionPayment typeItem Amount inc VAT £VAT £
03.04.2019ClerkClerk salaryClerk salary7160.880
03.04.2019ClerkClerk salaryClerk salary8157.560
03.04.2019Devon Assoc of Local CouncilsAnnual membershipMemberships13110.1716.44
08.05.2019Len AbbottLengthsman workLengthsman211020
08.05.2019Community FirstAnnual insurance policyPlay area & assets23393.490
12.06.2019No Butts Bin CoPicnic benchesPlay area261,055211
12.06.2019ClerkClerk salary & expensesClerk salary & expenses28202.230
12.06.2019Len AbbottLengthsman workLengthsman33256.500
12.06.2019Alison MarshallInternal auditAnnual audit36116.200
03.07.2019ClerkClerk salary & expensesClerk salary & expenses39218.430
03.07.2019Len AbbottLengthsman workLengthsman41121.500
04.09.2019RhinoPlaySlide tower (pt1)Play area494,434.50886.90
04.09.2019ClerkClerk salary & expensesClerk salary & expenses50220.720
04.09.2019ClerkClerk salaryClerk salary51218.790
04.09.2019Len AbbottLengthsman workLengthsman56398.250
04.09.2019Len AbbottLengthsman workLengthsman581350
02.10.2019RhinoPlaySlide tower (pt2)Play area624,434.50886.90
02.10.2019RhinoPlayRolling logPlay area631,131226.20
02.10.2019ClerkClerk salary & expensesClerk salary & expenses642200
02.10.2019Blamphayne SawmillWood & other materials for bus shelterLengthsman65195.2639.04
02.10.2019Len AbbottLengthsman workLengthsman68256.600
06.11.2019ClerkClerk salaryClerk salary74218.790
06.11.2019Community Heartbeat TrustDefibrillator replacement padsGeneral administration818717.40
06.11.2019Combe EstateDrainage workGeneral administration829218.40
06.11.2019Community Heartbeat TrustDefibrillator maintenance subscriptionGeneral administration8413527
04.12.2019Community Heartbeat TrustDefibrillator maintenance subscriptionGeneral administration8613527
04.12.2019ClerkClerk salary & expensesClerk salary & expenses87230.200
08.01.2020ClerkClerk salary & expensesClerk salary & expenses90230.290
05.02.2020ClerkClerk salaryClerk salary93218.790
05.02.2020Trim PlantsTree & plants for play areaGeneral administration9518036
05.02.2020Gittisham PCCGeneral administration96213.750
05.02.2020Arthur J Gallagher InsurancePublic liability insurance (lengthsman)Lengthsman98251.460
05.02.2020EDDCBench, Gittisham ValeGeneral administration998000
04.03.2020ClerkClerk salary & expensesClerk salary & expenses103224.920
04.03.2020Len AbbottLengthsman workLengthsman 108101.250
04.03.2020Websites AhoyAccessibility regulationsGeneral administration1095000