Section 2 - Accounting Statements 2019/20 for

J OKJ TH-& KJAUL- P. C-

Year ending

31 March• 2019. £

31 March2020

£

Notes and guidance .

Please round all figures to nearest £1. Do not leave anyboxes blank and report £0 or Nil balances. All figures mustagree to underlying financial records.

1 , Balances broughtforward

2. (+) Precept or Rates andLevies

3. (+) Total other receipts

4. (-) Staff costs

5. (-) Loan interest/capitalrepayments

6. (-) All other payments

7. {=) Balances carriedforward

4^ , 56fc>

2f\,G03

iS^Ti

|2.,32S

N/A

3k, ( -r-3

5^,520

5&,£2-O

*tO,~\oS

.2* &**-.

iO/c\e4-

KS/A.

asjie^

7^1b5

Tofa/ balances and reserves at the beginning of the yearas recorded in the financial records. Value must agree toBox 7 of previous year.

Total amount of precept (or for IDBs rates and levies)received or receivable in the year. Exclude any grantsreceived.

Total income or receipts as recorded in the cashbook lessthe precept or rates/levies received (line 2). Include anygrants received.

Total expenditure or payments made to and on behalfof all employees. Include gross salaries and wages,employers Nl contributions, employers pensioncontributions, gratuities and severance payments.

Total expenditure or payments of capital and interestmade during the year on the authority's borrowings (if any).

Total expenditure or payments as recorded in the cash-book less staff costs (line 4) and loan interest/capitalrepayments (line 5).

Total balances and reserves at the end of the year. Mustequal (1+2+3) - (4+5+6).

8. Total value of cash andshort term investments

9, Total fixed assets pluslong term investmentsand assets

10. Total borrowings

66?, <$20

1,11-2,0^1

r^/A

11. (For Local Councils Only) Disclosure notere Trust funds (including charitable)

74-"1%5.

1,115,^01

N//A.

HiHKiH

v'

The sum of all current and deposit bank accounts, cashholdings and short term investments held as at 31 March -To agree with bank reconciliation.

The value of all the property the authority owns — it is madeup of all its fixed assets and long term investments as at31 March.

The outstanding capital balance as at 31 March of all loansfrom third parties (including PWLB).

The Council, as a body corporate, acts as sole trustee forand is responsible for managing Trust funds or assets.

N.B. The figures in the accounting statements above donot include any Trust transactions.

I certify that for the year ended 31 March 2020 the AccountingStatements in this Annual Governance and AccountabilityReturn have been prepared on either a receipts and paymentsor income and expenditure basis following the guidance inGovernance and Accountability for Smaller Authorities - aPractitioners' Guide to Proper Practices and present fairlythe financial position of this authority.Signed by Responsible Financial Officer before beingpresented to the authority for approval

DateOC&/&S/2.0

I confirm that these Accounting Statements wereapproved by this authority on this date:

as recorded in minute reference:

Signed by Chairman of the meeting where the AccountingStatements were apteved

Annual Governance and Accountability Return 2019/20 Part 3Local Councils, Internal Drainage Boards and other Smaller Authorities*

Page 5 of 6

Annual Internal Audit Report 2019/20

This authority's internal auditor, acting independently and on the basis of an assessment of risk,carried out a selective assessment of compliance with relevant procedures and controls to be inoperation during the financial year ended 31 March 2020.

The internal audit for 2019/20 has been carried out in accordance with this authority's needsand planned coverage. On the basis of the findings in the areas examined, the internal auditconclusions are summarised in this table. Set out below are the objectives of internal controland alongside are the internal audit conclusions on whether, in all significant respects, the controlobjectives were being achieved throughout the financial year to a standard adequate to meet theneeds of this authority.

Internal control objective Agreed? Please chooseone of the following

A. Appropriate accounting records have been properly kept throughout the financial year.

B. This authority complied with its financial regulations, payments were supported by invoices, allexpenditure was approved and VAT was appropriately accounted for.

C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacyof arrangements to manage these.

D. The precept or rates requirement resulted from an adequate budgetary process; progress againstthe budget was regularly monitored; and reserves were appropriate.

E. Expected income was fully received, based on correct prices, properly recorded and promptlybanked; and VAT was appropriately accounted for.

F. Petty cash payments were properly supported by receipts, all petty cash expenditure wasapproved and VAT appropriately accounted for.

G. Salaries to employees and allowances to members were paid in accordance with this authority'sapprovals, and PAYE and Nl requirements were properly applied.

H. Asset and investments registers were complete and accurate and properly maintained.1. Periodic and year-end bank account reconciliations were properly carried out.

J. Accounting statements prepared during the year were prepared on the correct accounting basis(receipts and payments or income and expenditure), agreed to the cash book, supported by anadequate audit trail from underlying records and where appropriate debtors and creditors wereproperly recorded.

K. IF the authority certified itself as exempt from a limited assurance review in 2018/19, it met theexemption criteria and correctly declared itself exempt. (If the authority had a limited assurancereview of its 2018/19 AGAR tick "not covered")

L. The authority has demonstrated that during summer 2019 it correctly provided for the exerciseof public rights as required by the Accounts and Audit Regulations.

M. (For local councils only)Trust funds (including charitable) - The council met its responsibilities as a trustee.

Yes

V

y

V

v7

V'/

v'yv/

I

yYes

s/

No*

No

Notcovered**

y

Not applicable

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Date(s) internal audit undertaken Name of person who carried out the internal audit

P 8. 3>>Vs>J a7 T

DateSignature of person whocarried out the internal audit

*lf the response is 'no' you must include a note to state the implications and action being taken to address any weakness in controlidentified (add separate sheets if needed).

**Note: If the response is 'not covered' please state when the most recent internal audit work was done in this area and when it isnext planned, or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).

Annual Governance and Accountability Return 2019/20 Part 3Local Councils, Internal Drainage Boards and other Smaller Authorities*

Page 3 of 6

Section 3 - External Auditor Report and Certificate 2019/20In respect of Heddon-On-The-Wall Parish Council - NL0070

1 Respective responsibilities of the body and the auditorThis authority is responsible for ensuring that its financial management is adequate and effective and that it has asound system of internal control. The authority prepares an Annual Governance and Accountability Return inaccordance with Proper Practices which:

• summarises the accounting records for the year ended 31 March 2020; and• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as

external auditors.Our responsibility is to review Sections 1 and 2 of the Annual Governance and Accountability Return in accordancewith guidance issued by the National Audit Office (NAO) on behalf of the Comptroller and Auditor General (see notebelow). Our work does not constitute an audit carried out in accordance with International Standards on Auditing (UK& Ireland) and does not provide the same level of assurance that such an audit would do.

2 External auditor report 2019/20On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), in our opinion the information inSections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concern thatrelevant legislation and regulatory requirements have not been met.

Other matters not affecting our opinion which we draw to the attention of the authority:

None

3 External auditor certificate 2019/20We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and AccountabilityReturn, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31March 2020.External Auditor Name

PKF LITTLEJOHN LLP

External Auditor Signature '&££. /^ffWC'M Ltfl °ate 27/07/2020

* Note: the NAO issued guidance applicable to external auditors' work on limited assurance reviews for 201 9/20 in AuditorGuidance Note AGN/02. The AGN is available from the NAO website (www.nao.org.uk)

Annual Governance and Accountability Return 2019/20 Part 3 Page 6 of 6

Heddon-On-The-Wal! Parish Council

Notice of conclusion of audit

Annual Governance & Accountability Return for the year ended 31 March 2020

Sections 20(2) and 25 of the Local Audit and Accountability Act 2014

Accounts and Audit Regulations 2015 (SI 2015/234)

Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 (SI 2020/404)

1. The audit of accounts for Heddon-On-The-Wall Parish Council for theyear ended 31 March 2020 has been completed and the accounts havebeen published.

2. The Annual Governance & Accountability Return is available forinspection by any local government elector of the area of Heddon-On-The-Wall Parish Council on application to:

(a) Mrs, Houise f^io^i CJL^^^/^^C,-*- ^-yU^fl^s^ ^ojn'-h^ TFrf&no

Ofrite.. H^Tjn^<f)Y\& d(dton pc^ ^^3

(b) io — 1 3,00 - r-fY\i$A i » conn , oibfcjl ScnSSSo

4ond<<la to "FTidoiJ

3. Copies will be provided tocopy of the Annual Govern

Announcement made by: (d)

Date of announcement: (e)

any person on payment of £ 1 (c) for eachance & Accountability Return.

f =J"" £<^ 1 H. \ **™* 1 <fT">•- — * T f^- 1 *V»_*V~— j VjjtCJ_ -*

/ i -»^ f ^^l iTT-^ r ' J f\*t X^ it— ';_>/ OrT/ -^O^LCJi /

Notes

This notice and Sections 1 , 2 & 3of the AGAR must be publishedby 30 November. This mustinclude publication on thesmaller authority's website.The smaller authority mustdecide how long to publish theNotice for; the AGAR andexternal auditor report must bepublicly available for 5 years.

(a) Insert the name, position andaddress of the person to whomlocal government electors shouldapply to inspect the AGAR

(b) Insert the hours during whichinspection rights may beexercised

(c) Insert a reasonable sum forcopying costs

(d) Insert the name and position ofperson placing the notice

(e) Insert the date of placing of thenotice