Scribefest 2023 Guest Speaker Carrie Pillow, Clerk & RFO, Improvements Lead at the Internal Audit Forum https://internalauditforum.org.uk/

1. Year-Round Preparations
for the
Internal Audit
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2. JPAG – Practitioners Guide
• Familiarise yourself
• Structure The Council Practice around it
• Make it your go to bible !
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3. Selecting and appointing an internal
audit provider !
Important for The Council
To choose wisely!
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4. The Internal audit provider is required
to have
• Independence
• Competence
• Understand Financial
• Understand Governance
• Be able to read the system council uses, not reports produced!
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5. What The Council must remember
They are managing!
Public Money
The Internal Audit is part of The Councils
OWN - Internal Controls
For the Council to show Public Money is in
SAFE HANDS !
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6. What the Clerk / RFO can do
Be Organised!
Then the 1st of April will be a breeze
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7. Ensure your accounts balance!
• To the Bank statement
• To the Pre year AGAR – Closing Balance.
• Scribe makes this easy for you – if you use it
to its full potential!
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8. Ensure your accounts
• Clear
• Transparency
• Clear Cost Centres
• Clear Cost Codes
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9. 9
Sundries & Miscellaneous
Avoid - a dumping ground
Remember Transparency.

10. 10
Each minute should state
the last bank reconciliation date
and
balance at the bank .

11. 11
Payment list in the minutes must
• Show who the Council have resolved to be paid.
• Show the amount The Council have resolved to be paid
• Minutes so often says payments agrees but doesn’t show what was agreed.
• Remember Transparency.

12. 12
Powers
The Council need to prove the power to spend
Use Scribes drop down box

13. 13
S137
Have you calculated the amount
Is the spend proportionate to % population benefit

14. 14
Budget & Precept –
Minute to show they were agreed – By whole Council
SO OFTEN NOT MINUTED!

15. 15
Ongoing Risk Management
• how is this proved
• If you don’t note in the minutes
• i.e status of assets
etc.

16. 16
Insurance
Asset Register / Insurance Register – Review Insured
Hope Insured value is added to scribe asset register Soon - John !!!!!
Fidelity insurance – level often forgotten to be reviewed.

17. 17
Decisions in Minutes.
Consider / Receive / Note – should proceed any item in a minute
The council can only RESOLVED to make a decision, if asked to
consider,
they can’t from receive or note –
these are what I look for in the minutes for governance.

18. A list of the basic policies I expect to see in place with when adopted and review dates.
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Standing Orders Data protection/information security policy - GDPR
Financial Regulations Complaints procedure
Code of Conduct Recording Policy
Members’ Registers of Interest Website Accessibility Statement
Co-option Policy Reserves Policy
Terms of Reference for committees Grievance procedures
Publication Scheme under the Freedom of Information Act 2000 with
Schedule of charges & fees for council information
Disciplinary procedures
Privacy Notices: General Business Continuity Plan
Privacy Notices: for employees, councillors, volunteers. Training Statement of Intent

19. Financial Regs - The one Policy that a council MUST have in place by law
Updated in Feb 2023
Very few councils has updated by the time I audited in May 2023.
This should have been reviewed & adopted at the next available meeting
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20. A Final Note :- The Internal Audit Forum purpose & values.
• To promote the provision of high-quality Parish and Town Council
internal audits.
• To promote the provision of high-quality internal auditors.
• To foster good working relationships between internal auditors,
councils and external auditors.
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