Soluciones prueba de acceso a ciclos formativos de grado superior junio 2018 ...Centro de Formación Álvaro
Pruebas de Acceso a Grado Superior
Te ayudamos a cumplir tu objetivo de acceder al Ciclo Formativo que elijas. Ponemos a tu disposición todas las asignaturas de las Pruebas de Acceso. Somos tu centro de referencia en Valencia.
Amplia experiencia de nuestros profesores/as
Todos los profesores que imparten las clases son de la más alta cualificación (profesores universitarios e investigadores)
Aula virtual y seguimiento personalizado
Todos nuestros alumnos tienen incluido en la matrícula el acceso a una plataforma online (aula virtual) con gran cantidad de material propio a vuestro servicio: apuntes, exámenes resueltos, test..etc de forma que podáis aprovechar nuestra ayuda también cuando no estáis en la academia.
How to Complete Year-End & AGAR for Parish and Town Council Accounts 2022Scribe
Brought to you by Scribe Academy™
What can I do now to prepare for Year End?
Do:
- Ensure all cashbook data is accurate
- Completely monthly bank reconciliations up to date
- Collate data for your VAT Return/Claim if possible
- Familiarise yourself with instructions from the auditor
- Refer to the JPAG Practitioners Guide
Don’t:
- Expect no/little additional workload
Internal Audit Report - The internal audit considers the adequacy and effectiveness of the council’s procedures and internal controls. This should be carried out at least annually but the scope and extent will largely depend on the size of the council.
Section 1: Annual Governance Statement
The Annual Governance Statement is used to review the effectiveness of the system of internal controls and requires a ‘Yes’ or ‘No’ response to a set of statements. ‘No’ answers must be accompanied by a separate sheet identifying weaknesses and how they will be addressed.
Section 2: The Accounting Statements
Receipts & Payments – take the figures directly from the cashbook, splitting the amounts into the relevant boxes (i.e. Precept and Other Income).
Income & Expenditure – the JPAG expects you to work in R&P throughout the year and convert to I&E at Year-End, which involves a little more work! Here are a couple of elements for you to consider:
Exclude VAT – this will constitute a debtor or creditor at Year-End.
Add adjustments (e.g. creditors, debtors, prepayments etc) – consider the materiality & regularity. Ensure last years adjustments are reversed.
Publication Requirements (if not exempt from audit):
- The Annual Governance Statement
- The Accounting Statements
- A declaration that the accounts are as yet unaudited
- Details of the arrangements of the Exercise of Public Rights
- The name and address of the External Auditor
Following the external audit:
- Notice of the Conclusion of Audit
- Annual Governance Statement and the Accounting Statements including any amendments
- External Auditor Report & Certificate
⚖️ Introducing Scribe Accounts
Scribe products are super easy to use, purpose-built for parish, town and community councils. It's a cloud application accessible via a web browser on your desktop, laptop, iPad or mobile device.
Key Features Include:
✅ Transaction input and editing
✅ Bank Reconciliations
✅ VAT Returns to Making Tax Digital portal
✅ Invoicing & Purchase Orders
✅ Budgeting & Forecasting
✅ Annual Return/ Year-End
All Scribe products come with:
👩🏻🎓 Free Training
👐 Unlimited Support
🧑🏻🤝🧑🏻 Unlimited Users
👩💻 Unlimited Software upgrades
What to find out more?
🌐 https://www.scribeaccounts.com/features
📧 hello@scribeaccounts.com
☎️ 01603 856521
🚀 https://www.scribeaccounts.com/demo-request
Soluciones prueba de acceso a ciclos formativos de grado superior junio 2018 ...Centro de Formación Álvaro
Pruebas de Acceso a Grado Superior
Te ayudamos a cumplir tu objetivo de acceder al Ciclo Formativo que elijas. Ponemos a tu disposición todas las asignaturas de las Pruebas de Acceso. Somos tu centro de referencia en Valencia.
Amplia experiencia de nuestros profesores/as
Todos los profesores que imparten las clases son de la más alta cualificación (profesores universitarios e investigadores)
Aula virtual y seguimiento personalizado
Todos nuestros alumnos tienen incluido en la matrícula el acceso a una plataforma online (aula virtual) con gran cantidad de material propio a vuestro servicio: apuntes, exámenes resueltos, test..etc de forma que podáis aprovechar nuestra ayuda también cuando no estáis en la academia.
How to Complete Year-End & AGAR for Parish and Town Council Accounts 2022Scribe
Brought to you by Scribe Academy™
What can I do now to prepare for Year End?
Do:
- Ensure all cashbook data is accurate
- Completely monthly bank reconciliations up to date
- Collate data for your VAT Return/Claim if possible
- Familiarise yourself with instructions from the auditor
- Refer to the JPAG Practitioners Guide
Don’t:
- Expect no/little additional workload
Internal Audit Report - The internal audit considers the adequacy and effectiveness of the council’s procedures and internal controls. This should be carried out at least annually but the scope and extent will largely depend on the size of the council.
Section 1: Annual Governance Statement
The Annual Governance Statement is used to review the effectiveness of the system of internal controls and requires a ‘Yes’ or ‘No’ response to a set of statements. ‘No’ answers must be accompanied by a separate sheet identifying weaknesses and how they will be addressed.
Section 2: The Accounting Statements
Receipts & Payments – take the figures directly from the cashbook, splitting the amounts into the relevant boxes (i.e. Precept and Other Income).
Income & Expenditure – the JPAG expects you to work in R&P throughout the year and convert to I&E at Year-End, which involves a little more work! Here are a couple of elements for you to consider:
Exclude VAT – this will constitute a debtor or creditor at Year-End.
Add adjustments (e.g. creditors, debtors, prepayments etc) – consider the materiality & regularity. Ensure last years adjustments are reversed.
Publication Requirements (if not exempt from audit):
- The Annual Governance Statement
- The Accounting Statements
- A declaration that the accounts are as yet unaudited
- Details of the arrangements of the Exercise of Public Rights
- The name and address of the External Auditor
Following the external audit:
- Notice of the Conclusion of Audit
- Annual Governance Statement and the Accounting Statements including any amendments
- External Auditor Report & Certificate
⚖️ Introducing Scribe Accounts
Scribe products are super easy to use, purpose-built for parish, town and community councils. It's a cloud application accessible via a web browser on your desktop, laptop, iPad or mobile device.
Key Features Include:
✅ Transaction input and editing
✅ Bank Reconciliations
✅ VAT Returns to Making Tax Digital portal
✅ Invoicing & Purchase Orders
✅ Budgeting & Forecasting
✅ Annual Return/ Year-End
All Scribe products come with:
👩🏻🎓 Free Training
👐 Unlimited Support
🧑🏻🤝🧑🏻 Unlimited Users
👩💻 Unlimited Software upgrades
What to find out more?
🌐 https://www.scribeaccounts.com/features
📧 hello@scribeaccounts.com
☎️ 01603 856521
🚀 https://www.scribeaccounts.com/demo-request
The Secret to Mastering Year End for Town & Parish Councils 2022Scribe
YOU WILL DISCOVER:
- How to confidently close your Council's Year End with a professional approach
- How to identify the steps needed as part of the audit process
- How to correctly allow the exercise of elector's rights and more...
You’re a Clerk or RFO and you’re in charge of getting the Year-end Accounts and Audit right. Easy, hey? Well, not so fun fact: There are complicated rules which you must adhere to for compliance. Plus getting the Year End closed can take ages... So why does it take so long to balance the bank, get the reports right, ensure the VAT is correct and complete the AGAR? That’s where our Head Trainer's Hannah Driver and Tracy Russell can help. They have been training Council Accounting for nearly four years… and actually get the pain Clerks go through at Year End.
Local Council Accounts_ From Zero to Hero!.pdfScribe
Scribe Academy™ Presents
📺 LOCAL COUNCIL ACCOUNTS - FROM ZERO TO HERO! **
YOU WILL DISCOVER:
• Super easy procedures to make sure your books balance.
• How VAT returns work and what scheme you should be using.
• The secrets to a straight forward year-end and getting the AGAR right.
Join our Head Accountant Hannah and learn how master your Council's accounts and go from zero to hero! This session is suitable for Clerks of all abilities regardless of council size and how the accounts are currently managed.
🗣️ Introducing Hannah Driver
Hannah Driver is the Head Accountant at Scribe. She has been with Scribe for 5 years and helped the company grow from 1 customer to over 750 customers. She has been training and supporting both small and large councils across England and Wales for the last 5 years. As you can imagine, Hannah has managed and solved all manner of accounting issues, we are lucky enough to have her in our team.
⚖️ Introducing Scribe Accounts
Scribe products are super easy to use, and purpose-built for parish, town and community councils. It's a cloud application accessible via a web browser on your desktop, laptop, iPad or mobile device.
Key Features Include:
✅ Transaction input and editing
✅ Bank Reconciliations
✅ VAT Returns to Making Tax Digital portal
✅ Invoicing & Purchase Orders
✅ Budgeting & Forecasting
✅ Annual Return/ Year-End
All Scribe products come with:
👩🏻🎓 Free Training
👐 Unlimited Support
🧑🏻🤝🧑🏻 Unlimited Users
👩💻 Unlimited Software upgrades
What to find out more?
💬 Just type “yes” in the zoom chat
or
🌐 https://www.scribeaccounts.com/features
📧 hello@scribeaccounts.com
☎️ 01603 856521
🚀 https://www.scribeaccounts.com/demo-request
Spring Cleaning: Getting Your Financial House in Order (Early Growth Financia...Lighter Capital
Lighter Capital and Early Growth Financial Services (EGFS) hosted a joint webinar on Thursday May 3, 2018.
Covered in this webinar: (1) Key financial statements and key metrics/data, (2) What do investors care about and tailoring your information for investor conversations, and (3) Common pitfalls and unintended hurdles when the financial house is in disarray. This webinar is catered towards CEOs, C-level employees, and co-founders of early-stage startups across all industries.
Speakers included Allen Johnson: CIO, Lighter Capital (https://www.lightercapital.com/) and Sirk Roh: Consulting CFO, Early Growth Financial Services (https://earlygrowthfinancialservices.com/).
Our very own Head Accountant, Hannah Driver, talks through the basics of local council finance and how to streamline processes in the "Local Council Accounting - From Zero to Hero" webinar.
Join the Raffa Technology team for an important session on the year end closing procedures for Microsoft Dynamics GP. We will provide you with an overview of the year end closing procedures for the financial series of modules in Dynamics GP. This will include General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Payroll, Inventory and 1099 Processing.
Everything you need to know about your Parish or Town council website & .gov....Scribe
YOU WILL DISCOVER:
Steps to Ensure Website Accessibility and Compliance
Key Web Content Accessibility Guideline Changes in October 2024
Benefits and Process of Acquiring a .gov.uk Domain
Mark Tomkins, Founder of Aubergine and author of the NALC Web Accessibility Handbook, to understand the crucial elements of creating and maintaining a council website that is accessible, compliant, and secure. This webinar will cover everything from the upcoming move to the WCAG 2.2 AA standards in October 2024, to the advantages and process of acquiring a .gov.uk domain for your council.
The Secret to Mastering Year End for Town & Parish Councils 2022Scribe
YOU WILL DISCOVER:
- How to confidently close your Council's Year End with a professional approach
- How to identify the steps needed as part of the audit process
- How to correctly allow the exercise of elector's rights and more...
You’re a Clerk or RFO and you’re in charge of getting the Year-end Accounts and Audit right. Easy, hey? Well, not so fun fact: There are complicated rules which you must adhere to for compliance. Plus getting the Year End closed can take ages... So why does it take so long to balance the bank, get the reports right, ensure the VAT is correct and complete the AGAR? That’s where our Head Trainer's Hannah Driver and Tracy Russell can help. They have been training Council Accounting for nearly four years… and actually get the pain Clerks go through at Year End.
Local Council Accounts_ From Zero to Hero!.pdfScribe
Scribe Academy™ Presents
📺 LOCAL COUNCIL ACCOUNTS - FROM ZERO TO HERO! **
YOU WILL DISCOVER:
• Super easy procedures to make sure your books balance.
• How VAT returns work and what scheme you should be using.
• The secrets to a straight forward year-end and getting the AGAR right.
Join our Head Accountant Hannah and learn how master your Council's accounts and go from zero to hero! This session is suitable for Clerks of all abilities regardless of council size and how the accounts are currently managed.
🗣️ Introducing Hannah Driver
Hannah Driver is the Head Accountant at Scribe. She has been with Scribe for 5 years and helped the company grow from 1 customer to over 750 customers. She has been training and supporting both small and large councils across England and Wales for the last 5 years. As you can imagine, Hannah has managed and solved all manner of accounting issues, we are lucky enough to have her in our team.
⚖️ Introducing Scribe Accounts
Scribe products are super easy to use, and purpose-built for parish, town and community councils. It's a cloud application accessible via a web browser on your desktop, laptop, iPad or mobile device.
Key Features Include:
✅ Transaction input and editing
✅ Bank Reconciliations
✅ VAT Returns to Making Tax Digital portal
✅ Invoicing & Purchase Orders
✅ Budgeting & Forecasting
✅ Annual Return/ Year-End
All Scribe products come with:
👩🏻🎓 Free Training
👐 Unlimited Support
🧑🏻🤝🧑🏻 Unlimited Users
👩💻 Unlimited Software upgrades
What to find out more?
💬 Just type “yes” in the zoom chat
or
🌐 https://www.scribeaccounts.com/features
📧 hello@scribeaccounts.com
☎️ 01603 856521
🚀 https://www.scribeaccounts.com/demo-request
Spring Cleaning: Getting Your Financial House in Order (Early Growth Financia...Lighter Capital
Lighter Capital and Early Growth Financial Services (EGFS) hosted a joint webinar on Thursday May 3, 2018.
Covered in this webinar: (1) Key financial statements and key metrics/data, (2) What do investors care about and tailoring your information for investor conversations, and (3) Common pitfalls and unintended hurdles when the financial house is in disarray. This webinar is catered towards CEOs, C-level employees, and co-founders of early-stage startups across all industries.
Speakers included Allen Johnson: CIO, Lighter Capital (https://www.lightercapital.com/) and Sirk Roh: Consulting CFO, Early Growth Financial Services (https://earlygrowthfinancialservices.com/).
Our very own Head Accountant, Hannah Driver, talks through the basics of local council finance and how to streamline processes in the "Local Council Accounting - From Zero to Hero" webinar.
Join the Raffa Technology team for an important session on the year end closing procedures for Microsoft Dynamics GP. We will provide you with an overview of the year end closing procedures for the financial series of modules in Dynamics GP. This will include General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Payroll, Inventory and 1099 Processing.
Everything you need to know about your Parish or Town council website & .gov....Scribe
YOU WILL DISCOVER:
Steps to Ensure Website Accessibility and Compliance
Key Web Content Accessibility Guideline Changes in October 2024
Benefits and Process of Acquiring a .gov.uk Domain
Mark Tomkins, Founder of Aubergine and author of the NALC Web Accessibility Handbook, to understand the crucial elements of creating and maintaining a council website that is accessible, compliant, and secure. This webinar will cover everything from the upcoming move to the WCAG 2.2 AA standards in October 2024, to the advantages and process of acquiring a .gov.uk domain for your council.
Local Markets Supporting Local Communities .pptx.pdfScribe
Join NAMBA Chief Executive, David Preston, for an introduction to NAMBA, the history of markets and why markets are important within the community. David has spent his entire career working with local councils, communities and markets, previously serving 44 years at Oswestry Town Council, including 35 years as Town Clerk. David will share how local councils can be market authorities along with the opportunities and challenges of markets. He will also be discussing the NABMA National Retail Markets Survey 2022, and #MarketsFirst Campaign 2023/24.
Happiness, Confidence & Stress Management for Clerks by Beckie Whitehouse Scribe
Unlock the secrets to a more productive and fulfilling life with the highlights from our recent Productivity Workshop! Join Beckie Whitehouse as she shares invaluable tips and strategies to enhance your daily routine. From time management to prioritization, and even a sprinkle of gratitude, this workshop covers it all.
Up the Ratios Bylaws - a Comprehensive Process of Our Organizationuptheratios
Up the Ratios is a non-profit organization dedicated to bridging the gap in STEM education for underprivileged students by providing free, high-quality learning opportunities in robotics and other STEM fields. Our mission is to empower the next generation of innovators, thinkers, and problem-solvers by offering a range of educational programs that foster curiosity, creativity, and critical thinking.
At Up the Ratios, we believe that every student, regardless of their socio-economic background, should have access to the tools and knowledge needed to succeed in today's technology-driven world. To achieve this, we host a variety of free classes, workshops, summer camps, and live lectures tailored to students from underserved communities. Our programs are designed to be engaging and hands-on, allowing students to explore the exciting world of robotics and STEM through practical, real-world applications.
Our free classes cover fundamental concepts in robotics, coding, and engineering, providing students with a strong foundation in these critical areas. Through our interactive workshops, students can dive deeper into specific topics, working on projects that challenge them to apply what they've learned and think creatively. Our summer camps offer an immersive experience where students can collaborate on larger projects, develop their teamwork skills, and gain confidence in their abilities.
In addition to our local programs, Up the Ratios is committed to making a global impact. We take donations of new and gently used robotics parts, which we then distribute to students and educational institutions in other countries. These donations help ensure that young learners worldwide have the resources they need to explore and excel in STEM fields. By supporting education in this way, we aim to nurture a global community of future leaders and innovators.
Our live lectures feature guest speakers from various STEM disciplines, including engineers, scientists, and industry professionals who share their knowledge and experiences with our students. These lectures provide valuable insights into potential career paths and inspire students to pursue their passions in STEM.
Up the Ratios relies on the generosity of donors and volunteers to continue our work. Contributions of time, expertise, and financial support are crucial to sustaining our programs and expanding our reach. Whether you're an individual passionate about education, a professional in the STEM field, or a company looking to give back to the community, there are many ways to get involved and make a difference.
We are proud of the positive impact we've had on the lives of countless students, many of whom have gone on to pursue higher education and careers in STEM. By providing these young minds with the tools and opportunities they need to succeed, we are not only changing their futures but also contributing to the advancement of technology and innovation on a broader scale.
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
ZGB - The Role of Generative AI in Government transformation.pdfSaeed Al Dhaheri
This keynote was presented during the the 7th edition of the UAE Hackathon 2024. It highlights the role of AI and Generative AI in addressing government transformation to achieve zero government bureaucracy
Understanding the Challenges of Street ChildrenSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
What is the point of small housing associations.pptxPaul Smith
Given the small scale of housing associations and their relative high cost per home what is the point of them and how do we justify their continued existance
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
3. Preparing for Year End
• Expect the additional work involved and factor this in to
the workload/schedule
• Up to date and accurate data is key
○ Ensure all data is accurately recorded in the cashbook
○ Complete monthly bank reconciliations up to date to
reduce workload at Year End
○ Collate data for your VAT Return/Claim if possible
6. Preparing for Year End:
R&P or I&E?
• Understand the accounting approach you need to take:
○ Councils less than £200k = Receipts & Payments
○ Councils £200k - £6.5million = Income & Expenditure
(3 consecutive years)
● Smaller councils can opt to use I&E
● If moving between approaches beware requirement to
restate the prior year
7. Preparing for Year End
● Familiarise yourself with instructions from the Auditor
and understand what level of Audit is required and
what this entails e.g. could your council be exempt
from audit (if under £25k)?
● Refer to the JPAG Practitioner's Guide - supports the
preparation of the AGAR
● Do you need to restate the prior year?
8.
9. The AGAR
• The Annual Governance & Accountability Return
• For the period 1st April - 31st March
Sections
• Internal Audit Report
• Section 1: The Annual Governance Statement
• Section 2: The Accounting Statements
10. The AGAR
• Internal Audit Report
○ The summarised conclusions from the Internal Auditor’s
report
○ To consider adequacy and effectiveness of the Council’s
procedures & internal controls e.g. Calculation of the
Precept, maintenance of the Asset Register
○ Carried out at least annually
○ Scope and extent will depend on the Council’s size and
circumstances
12. The AGAR
• Section 1: Annual Governance Statement
○ To review effectiveness of the system of internal controls
○ ‘Yes’ or ‘No’ Response to each Statement
○ There must be appropriate evidence to support a ‘Yes’
answer
○ ‘No’ answers must be accompanied by a separate sheet
identifying weaknesses and how they will be addressed
○ The response to assertions 2 and 6 will come from the
Internal Audit Report (adequate system of internal
control and internal audit)
15. The AGAR
Receipts & Payments or Income & Expenditure?
● Receipts & Payments
○ take figures directly from the cashbook
● Income & Expenditure
● Exclude VAT (will constitute a debtor or creditor)
● Add adjustments - Creditors & Debtors
■ Consider materiality & regularity
■ Ensure last year’s adjustments are reversed
17. The AGAR
• Line 1: Balances Brought Forward
○ Ensure equal to Box 7 of previous year
• Line 2: Precept or Rates & Levies
○ Precept only for councils (rates/levies refers to drainage
boards)
• Line 3: Total Other Receipts
○ All other receipts. Do not include any bank transfers /
movements of money
○ Exclude VAT if working in I&E
18. The AGAR
• Line 4: Staff Costs
○ Be aware of guidance as to what can be included
• Line 5: Loan Interest / Capital Repayments
○ Record separately from other payments
• Line 6: All other payments
○ All payments excluding staff costs & loan repayments. Do not
include any bank transfers / movements of money
○ Exclude VAT if working in I&E
19. The AGAR
• Line 7: Balances carried forward
○ Ensure this is equal to (Boxes 1 + 2 + 3) - (Boxes 4 + 5 + 6)
• Line 8: Total value of cash and short term investments
○ Total cash position to equal bank rec as at 31st March
○ Will be the same as Box 7 if working in R&P
20. The AGAR
• Line 9: Fixed Assets plus Long Term Investments
○ Update for new assets/disposal
○ Ensure consistency in reporting of total (e.g. original purchase
value or current value)
○ Ensure supporting Asset Register holds all relevant information
○ Ignore depreciation
• Line 10: Borrowings
○ Update figure to amount owed at Year End
○ Usually loans from PWLB
21. The AGAR
Other Documents to be Submitted
Bank Reconciliation
● As at 31st March (to agree to Line 8)
Reconciliation between Line 7 & 8 (I&E)
● Summary of debtors & creditors
Explanation of Variances
● For variances over 15% for Lines 2, 3, 4, 5, 6, 9 and 10 or
if Box 7 is more than twice Line 2
● Full numerical explanations / breakdown of Reserves
22.
23. Signing of Year End Documents
• Complete the Accounting Statements - RFO to sign
• Meeting of the Council:
○ Internal Audit Report - received and noted
○ Annual Governance Statement - approved
○ Accounting Statements - approved
○ Certificate of Exemption (if relevant) - approved
• Chairman & Clerk sign the Annual Governance Statement
• Chairman signs the Accounting Statements
24. Signing of Year End Documents
• RFO sets Commencement Date for Exercise of Public Rights
○ Accounting records must be made available to view by any
interested person
○ Electors can also raise questions or make objections
○ The AGAR must be approved and published before the
inspection period starts
○ The period must be 30 working days and include the first
10 working days of July.
25. Signing of Year End Documents
● If exempt from Audit the RFO and Chairman sign the
Certificate of Exemption and send to the External Auditor
• If not exempt from Audit the following documents need to be
sent to the External Auditor:
○ The AGAR
○ Explanation of Variances
○ Bank Reconciliation as at 31st March
○ Details of the Exercise of Public Rights
○ Any other information specifically requested
26. Publication of Documents
● Documents to be published (if Exempt from Audit):
○ The Annual Internal Audit Report
○ The Annual Governance Statement
○ The Accounting Statements
○ An analysis of Variances
○ Bank Reconciliation as at 31 March
○ Copy of the Certificate of Exemption
○ Arrangements for the exercise of public rights
○ The name and address of the External Auditor
27. Publication of Documents
● Documents to be published (not Exempt from Audit):
○ The Annual Internal Audit Report (recommended)
○ The Annual Governance Statement
○ The Accounting Statements
○ Declaration that the accounts are as yet unaudited
○ Details of the arrangements for the exercise of public rights
○ The name and address of the External Auditor
28. Publication of Documents
● Documents to be published following the External Audit:
○ Notice of the conclusion of Audit
○ Annual Governance Statement and the Accounting
Statements including any amendments
○ External Auditor Report & Certificate
29.
30. The 2023/2024 Financial Year
● Set up the cashbook for the new Financial Year
● Objectively review your accounts records/cashbook
○ Is your accounting system fit for purpose?
○ Do you need training on it?
○ Does it suit the needs of your council?
○ How could improvements be made?
● Consider change of medium or coding structure
31. The Cashbook
• How to Structure your Cashbook:
○ Base it on your council budget/precept breakdown
○ Allocate payments and receipts out to budget codes
○ Group codes together that require reporting on e.g. Village
Hall
• Could it be Improved upon?
○ Consider adding additional codes to analyse the data further
○ Or is it too detailed?
○ Record more information to make it easier to refer to
33. Find Out More!
If you would like more detail about Scribe please visit our website:
www.scribeaccounts.com
If you would like a free 20 minute demonstration of our accounts
package in action you can call us on 01603 856505
Please join our Facebook group:
Council Clerks’ Mastermind
Thanks for watching!