PAR co Na LiAGE HALL-CHARITY REG NUMBER 1872 REP The accounts forthe 2022123 fiDanci)I Wer*a￿lted by L￿t8tOuth. the appoKited auditors. on 1819123 and apwoved at the L155 Partsh Council meetiryofi 2(* Nthtmber 2023. For the year under reth the￿waS￿n excess of experrfliture obtr income of £1525. Income was £26,￿ of this renta15 recefftd £8,667 and a council grant of £18313. ExpendIturetotsl￿ £28,515. Staff costs incl￿ in thisfigure were £1SP89 The Charltywill contlnue its alms of prov*Jlrrf a tommuntyfacilrty for Nre * a¥ mernbers of the Commun￿ and to maintaln the tsality io a h*h standard. Appro*d t knss Parish Coundl on 2tyh No%rmber 2023 Name.. K Bthlden PosltSon: Chalr of Lb5 Par55h Cojn 06/03/2024 11:13 Page 1 **Liss Parish Council - Charities yr end 2022/2023** ## **Detailed Income & Expenditure by Budget Heading 31/03/2023** ## **Month No: 12** **Cost Centre Report** |||Actual
Current|Actual Year
To Date|Current
Annual|Variance
Annual|Committed
Expenditure
Funds
Available|Committed
Expenditure
Funds
Available|% Spent|Transfer
to/from EMR| |---|---|---|---|---|---|---|---|---|---| |1000|Village Hall||||||||| |1080|Bank Interest|3|9|0|(9)|||0.0%|| |1601|Village Hall Rent|1,499|8,667|6,600|(2,067)|||131.3%|| |1610|LPC Grant|0|18,313|18,313|0|||100.0%|| ||Village Hall :- Income|**1,501**
|**26,990**|**24,913**|**(2,077)**||||**0**| |||||||||**108.3%**|| |4000|Staff salary|1,493|12,462|8,055|(4,407)||(4,407)|154.7%|| |4005|Pensions|0|2,627|0|(2,627)||(2,627)|0.0%|| |4060|Training|0|150|150|0||0|100.0%|| |4070|Insurance|0|1,800|1,800|0||0|100.0%|| |4075|Telephone & Internet|(96)|0|220|220||220|0.0%|| |4080|IT software|0|200|200|0||0|100.0%|| |4085|Website & email hosting|0|85|85|0||0|100.0%|| |4090|Stationery|0|121|121|0||0|100.0%|| |4095|Postage|0|0|50|50||50|0.0%|| |4100|Printer/copier|0|499|499|0||0|100.0%|| |4115|Audit|100|400|200|(200)||(200)|200.0%|| |4120|Subscriptions|0|108|108|0||0|100.0%|| |4145|Council Tax & licences|0|20|275|255||255|7.3%|| |4150|Gas|634|3,641|3,500|(141)||(141)|104.0%|| |4155|Electricity|419|3,770|3,000|(770)||(770)|125.7%|| |4160|Water supply|96|470|500|30||30|94.0%|| |4165|Waste Bins|0|0|1,000|1,000||1,000|0.0%|| |4166|Bank Charges|0|7|0|(7)||(7)|0.0%|| |4170|Fire safety|0|188|350|162||162|53.7%|| |4175|Building Maintenance|1,274|1,017|3,500|2,483||2,483|29.1%|| |4180|Feminine Hygiene Costs|0|188|0|(188)||(188)|0.0%|| |4190|Cleaning Materials|239|374|800|426||426|46.7%|| |4195|Other Servicing|240|240|500|260||260|48.0%|| |4245|Other Grounds Costs|0|148|0|(148)||(148)|0.0%|| ||Village Hall :- Indirect Expenditure|**4,400**|**28,515**|**24,913**|**(3,602)**||||**0**| |||||||**0**|**(3,602)**|**114.5%**|| ||**Net Income over Expenditure**|**(2,899)**|**(1,525)**|**0**|**1,525**||||| ||Grand Totals:- Income
**Net Income over Expenditure**
Expenditure|**(2,899)**

**4,400**
**1,501**|**28,515**
**26,990**
**(1,525)**|**24,913**
**24,913**
**0**|**(2,077)**
**(3,602)**
**1,525**|**0**|**(3,602)**|**108.3%**
**114.5%**|| |**Movement to/(from) Gen Reserve**||**(2,899)**|**(1,525)**||||||| . . . . . . . . . 7 Hodder Close, Chandlers Ford, Hants, SO53 4QD. Tel: 07762 780605 Email: Tim.Light1@hotmail.co.uk **18 September, 2023** The Parish Clerk Liss Parish Council The Council Room Liss Village Hall Hill Brow Road Liss GU33 7LA Dear Sarah ## **Internal Audit Letter Report** **Liss Parish Council – Charity Accounts 2022/2023** 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 2022-2023 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . _September 18, 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 2023 - The Accounts and Audit (England) Regulations 2015 (as amended). This internal audit for 2022/2023 has checked 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 2023. This is the final audit review in 2022/2023 to check that the Councils Charity Accounts 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 Responsible Finance Officer has also provided back-up information for the period April 2022 to March 2023 and end of year details from the EBS Omega software to support the current governance and financial management of the Charity accounts for the Council. As we also carried out interim internal audit visits through 2022/2023 and 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: ## **Charities 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 2023 were re-performed, and no errors were noted. ## **Financial Statements 2022/23** A statement is made to agree that these Accounts give a true and fair view of the Financial Statements for 2022/2023. ## **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