Local Councils

Internal Audit Service

Arrow Accountings Internal Audit Department continues to give a good service to Town and Parish Councils. Our Internal Audit is an independent and objective appraisal function for reviewing the system of a councils internal control. It examines, evaluates and reports on the adequacy of internal control as a contribution to the proper, economic, efficient and effective use of resources. An analysis is undertaken on the effectiveness of procedures and the robustness of financial controls. The Council will receives an audit report on conclusion of the annual audit detailing any weaknesses and offering corrective recommendations if necessary.

The charges for the year 2013/14 will be based on the ability to provide information in relation to the audit programme supplied efficiently and effectively.

Under the pre 2011/12 Internal Audit Procedures the RFO would deliver the books and records to the Internal Auditor or vice versa.

What has changed?

The Internal Auditor and Parish Clerk/RFO will arrange the audit day to conclude the Internal Audit, making available the documents requested in Section 6. Only one external visit will be required.

Please contact us if you require clarification of the above process or for an informal discussion if you are considering our Internal Audit service.

Internal Audit – 2012/13.
Having completed the Internal Audits for all Town and Parish Councils for 2012/13, the following issues require special consideration for 2013/14.
1) Please ensure that the Risk Assessment is carried out within the financial year. That it is considered by full Council and that it is minuted.
2) Unless you have Power of Competence ensure that the correct use of Local Government Spending Powers have been observed.
3) Donations to the Church are not normally allowed unless it is for provision and or maintenance of the burial grounds.  Structural improvements and enhancements are not allowed.

Internal Audit – 2013/14

The Internal Audit programme for 2013/14 will be completed and sent to all Councils by the end of September 2013. This should help you prepare well in advance of the 2013/14 Internal Audit cycle.

Please do not hesitate to contact us if Councils have any queries regarding the documents sent out to Councils. 

Arrow Accounting – Provider of Training and Presentations to Council Members, RFO’s and Clerks

Presentation and Workshop for all Local Council Members and Clerks

1. Introductions and summary of the Presentation.

2. Presentation documents provided to delegates.

3. Important features of the Governance & Accountability guidance for Local Councils.

4. Financial record keeping, the Financial Statements and Budgetary Control.

Break

5. The Role of Internal Audit.

6. The Audit Process, the Auditors expectations and the Councils responsibilities.

7. The Risk Management Requirements.

8. Guidance references and questions.

9. The future of Council Audits.

The Presentation is expected to last for no more than 4 hours.