LISS PARISH COUNCIL VILLAGE HALL- CHARITY REGISTRATION NUMBER 301872 TRUSTEES REPORT FOR 2020 21 The accounts for the 2020121 flnancial year were audited by Lightatouch, the appointed auditors, on 3111122 and approved at the Liss Parish Council meeting on 21st March 2022. The total income figure was significantly elevated in 2020121 by the receipt of Covid grant of £19,907.43. Of the normal running costs the staff Costs were reduced from previous year due to Covid pandemic and Vlllage Hall having to close for use, thereby less cleaning was required to maintain through the year. Waste disposal was also minlmised on cost due to Covid. The budEet amount for malntenance was not used in year as CovSd did not allow for work to be done. Thls will be carried over into the next financlal year. The Charity will continue its alm5 of providing a community facility for hire by all members of the community and to maintain the facllity to a high standard. Approved at Liss Parlsh Council on 2151 March 2022 Signed.. Name.. K Budden Posltion.. Chair of Liss Parish Councll
| 12 Months to 3/31/2020 10349.09 0.00 21000.00 0.00 17620.30 1.45 |
12 Months to 3/31/2020 10349.09 0.00 21000.00 0.00 17620.30 1.45 |
Village Hall Account- Charity reg. No. 301872 Whole Year 12 Months to Budget 3/31/2021 Income Rentals 6000.00 3226.83 Covid support grants 0.00 19907.43 LPC Grant 23352.00 23352.00 District & County Councillor grants 0.00 0.00 Ins claim 0.00 0.00 Account interest 0.00 1.19 29352.00 46487.45 Expenditure Gas 1800.00 1407.66 Electricity 1800.00 1093.42 Water supply and sewage 750.00 134.93 solid waste 1500.00 159.15 335.00 Fire fght equip servicing/replacement 350.00 427.00 Other servicing 225.00 Cleaning materials & window cleaning 600.00 163.10 Maintenance 4000.00 1659.00 Maintenance - capital works 0.00 Insurance 2528.00 2528.00 Other - phone/copier/post/misc/stationary 1277.00 313.48 Staf (Admin & Caretaker) 13701.00 7447.13 Expenses ie. banking/mileage/other 0.00 Audit 200.00 200.00 29066.00 15532.87 Total Village Hall Account 286.00 30954.58 Council Tax & Performing Rights |
|---|---|---|
Income Rentals Covid support grants LPC Grant District & County Councillor grants Ins claim Account interest Expenditure Gas Electricity Water supply and sewage solid waste Fire fght equip servicing/replacement Other servicing Cleaning materials & window cleaning Maintenance Maintenance - capital works Insurance Other - phone/copier/post/misc/stationary Staf (Admin & Caretaker) Expenses ie. banking/mileage/other Audit Total Village Hall Account Council Tax & Performing Rights |
||
| 48970.84 | ||
| 2010.90 1832.46 405.20 1328.67 237.50 152.50 301.66 609.12 448.31 21017.52 2528.00 1277.00 13439.15 0.00 200.00 |
||
| 45787.99 | ||
| 3182.85 |
o
| Amount | under/ |
|---|---|
| -over Budget | |
| 2773.17 | 46.22 |
| -19907.43 | |
| 0.00 | 0.00 |
| 0.00 | |
| 0.00 | |
| -1.19 | |
| -17135.45 | -58.38 |
| 392.34 | 21.80 |
| 706.58 | 39.25 |
| 615.07 | 82.01 |
| 1340.85 | 89.39 |
| 335.00 | 100.00 |
| -77.00 | -22.00 |
| 225.00 | 100.00 |
| 436.90 | 72.82 |
| 2341.00 | 58.53 |
| 0.00 | #DIV/0! |
| 0.00 | 0.00 |
| 963.52 | 75.45 |
| 6253.87 | 45.65 |
| 0.00 | 0.00 |
| 0.00 | 0.00 |
| 13533.13 | 46.56 |
| -30668.58 |
.........
7 Hodder Close, Chandlers Ford, Hants, SO53 4QD. Tel: 07762 780605 Email: Tim.Light1@hotmail.co.uk
2[nd] February 2022
The Parish Clerk Liss Parish Council
The Council Room
Liss Village Hall
Hill Brow Road
Liss
GU33 7LA
Dear Sarah
Internal Audit Leter Report
Liss Parish Council – Charity Accounts 2020/2021
The Accounts and Audit (England) Regulations 2015 (as amended) require all Town and Parish Councils to undertake an effective internal audit to evaluate the effectiveness of their risk management, control and governance processes, considering public sector internal auditing standards or guidance.
The internal audit work we have carried out has been planned to enable us to give our opinion on the control objectives set out in the Internal Auditor’s Report on the 2019-20 Annual Governance and Accounts Return.
This states that the Council will need to demonstrate that it discharged its responsibilities for Charitable fund(s)/assets, including financial reporting and, if required, independent examination or audit.
We are bound by the ethical guidelines of the Association of Accounting Technicians (AAT). We confirm that we are independent of the Council.
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
February 9, 2023 Page 2
We have complied with the legal requirements and proper practices set out in:
-
‘Governance and Accountability for Local Councils – A Practitioners’ Guide (England)’ March 2020
-
The Accounts and Audit (England) Regulations 2015 (as amended).
This internal audit for 2019/20 will check that the Parish Council adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance is maintained for the year ended 31 March 2021.
This is the final audit review in 2020/2021 to check that the Council adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance with proper practices is maintained.
The RFO has also provided back-up information for the period October 2020 to March 2020 and end of year details to support the current governance and financial management position of the Council.
As we have carried out interim internal audit visits through 2020/2021, we are also using the information already recorded to assess the control operating by the Council for these accounts.
A series of independent audit tests was undertaken using the various financial records, vouchers, documents, Minutes, the previous audit report to ascertain the efficiency and effectiveness of the Council’s internal controls.
As part of this Internal Audit Review we checked:
Charites Bank Accounts
- the Parish Council have the following bank accounts:
Lloyds Treasurers (Charity Pavilion Fund) Account Number 1937168 Lloyds Treasurers (Charities Account) Account Number 00257581 Lloyds Business Bank Instant (Liss PC Charities) Account 00270588.
- the Bank Reconciliations at 31 March 2021 were re-performed and no errors were noted.
Financial Statements 2020/21
A statement was made to agree that these Accounts give a true and fair view of the Financial Statements for 2020/2021.
(Audit Note: it was agreed with the previous RFO af t er consultat i on with the Chairman and Clerk that the PWLB loans treatment should be recorded and act i oned through the Parish Council main account. Therefore, suitable adjustments have been made to review the details and ensure that these have been appropriate amended for the 2018/2019 and 2019/2020 f i nancial years).
February 9, 2023 Page 3
Conclusion
We are pleased to report that the various transactional elements of the Parish Council Charites Accounts are of a good standard for the Parish Council.
This letter report should be noted and taken to the next meeting of the Parish Council to inform them of the Internal Audit work carried out. The details of this Internal Audit Report Letter should also be minuted by the Parish Council.
Yours sincerely,
Tim Light FMAAT Internal Auditor