2023-12-31-annual-return

ABC Seniors Network: NIC103306 Recèipts and payments account l January 2023 to 31 December 2023 11ndepondent Examln•rf roport to the N I Ch4rlty Commission in YvJpect of ABC Senlor's Nètwork Followng a request from thg abov6 ¢ommlttee lo undértake an independènt audit of th8 accounts prepared by the ABC Sénh)rfs I have reV￿%￿d and checked the accounts in accordan¢e with the procedures laid down in The Charrtes Act (Northern I￿13nd} 2008 with particular r8gard to.. - Examining the acLounts und&r Section 65 of the Charities Act Following the prO￿aUre8181d down in the general ditpdions given by the Commissioner under Section 6519)Ibl ol tho Charitle$ Act HohlKJhting any particular matters have come to my attention. Ba•ls of my rnport. I have examined the accounts as required urKler Section 65 of the Chafiti88 Act in line with the provisions and the general dir8ction of the Ch8rity Commission for Nothem Ireland under 6519llbl of Ihe Charities Act. l examined the acCoun￿'n9 records kept by thè charfty and a comparison of Ihe accounts presented. 1181so included consideration of any unusual items or disclosures in accounts and seeking explanation from the Group Chairperson conc£ming any sueh matters. The obiective18 to 8tate if any matters have comg io my attention whith Y￿U￿j glve me cause to believe: . Tha acc￿UntIng r•con18 were not kept in 8ccord8nek with the provi8ions of the said Charitos Act. The accounts are not mAinlained in atLOrdan￿ with the set-out arxounting re¢ord8 Thal the aeLounts do nol ￿MplY wsth the accounting pr￿dureS of the Charities Aet 4. That there 1$ futher Mifommtion needed for a proper underntanding of the accounts lo be obtsined. Independent •ximlner'• ststèment On comp18tion of my examlnation, the only observatlon l make relates to a Thmssing invoice I have not been ablo to checkjaudit. This SI￿) occurtod when chaimian w88 off with a very serious mediGal problem and despile num8rou8 requojts a copy receipt h88 provgd pffjblematieal. Thero 18 ¢￿ar eviden{￿ that chaimian rn￿Od this issue vilh Charsty Commission - see their e mgil repty datod 30 October 2024. On checking the reeords, l am satlsfied that a cwue was writt•n aTrJ 8ubs•qu8ntly paid by the bank. The su￿lier in this instance was a catering firm (Mount Chad&s Catorlngl. This firm wa$ the sole caterer at the SOut￿rn Rogional College vknat8 Ihe event Was held and on the ba818 ofthe evidence l am of the opinion that Ihore 1$ no frnudulont or slnister concérns. This 1$ not 8 failure to maintain records bul an unfortunate oversight when a receipv Invoi¢e was not obtained at the time of the tran¥adion. Ats 8uch I tro8t it 89 a minor or ecttasional omtssion and as all other reco￿1 ￿re well maintained it d008 not fall to b¢ das8ified as a lailure under the sub paragraphs 1- 4 ab￿e.Th0 ￿rther mattern bthid) need further Investyatr'on, The Gioup i& to b• congr8tulated on the quality and detailed informallon made available. In the courne of my audit, I looked for clear eviden¢ of the following.. - intemal control ¢ontrol envIronn￿nI conlrol athltle8 inf0M￿li0n and communicatlon, and monltorlng Frorn tho outset It 18 o1$0 eVKlènt that the group doo8 not have own any mat8rl818888ts and therefore only a review lo ensure all income and expendiiur¢ properly and Ilmeousty recorded and, that all Iransactions Could 888ity be verif￿4 by comp8nng Ihe accounts to bank statements. l am ￿nIent thal all finan￿$ r￿1ved and expended by the grow have been accurately recorded wilh sufficient evidence lo confirn that detsils provided are easily teslod to confirm their accuracle8. 1 also satisfied that all risk elements ¥4pre well managed and tt appear5 that all grants Teceiv&J w8r8 properly expènded in str￿1 adherence to the temis of Ihe vanou8 grants and used for the ben8fft of the group and thore is evidgnce Ihat all nec88sary cèrtificates with supporting documantation wa8 subrnltted to support each indtVKlual gTrnt. Namè DavKI Cla￿8 Signature Address ALU sy cIArk¢ 1 Woodft>rd Gardens, Arn￿gh, BT60 2AZ Date 1 Novembor 2024