Section 1 - Annual governance statement 2015/16

We acknowledge as the members of:

Enter name ofsmaller authority here: ?A.~~ ccc)~CIJ

our responsibility for ensuring that there is a sound system of internal control, including thepreparation ofthe accounting statements. We confirm, to the best of our knowledge and belief,with respect to the accounting statements for the year ended 31 March 2016. that:

1~ __,A.9reed I 'Yes'

~ means that this smaller authority1. We have put in place arrangements for effective

financial management during the year, and for thepreparation of the accounting statements.

v

2. We maintained an adequate system of internal control,including measures designed to prevent and detectfraud and corruption and reviewed its effectiveness.

3. We took all reasonable steps to assure ourselves thatthere are no matters of actual or potential non-compliancewith laws, regulations and proper practices that couldhave a significant financial effect on the ability of thissmaller authority to conduct its business or onits finances.

4. We provided proper opportunity during the year for theexercise of electors' rights in accordance with therequirements of the Acoounts and Audit Regulations.

prepared its accounting statements inaccordance with the Accounts andAudit Regulations.

made proper arrangements and acceptedresponsibility for safeguarding the public moneyand resources in its charge.

has only done what it has the legal power to doand has complied with proper practicesin doing so.

during the year gave all persons interested theopportunity to inspect and ask questions aboutthis authority's accounts.

5. We carried out an assessment of the risks facing thissmaller authority and took appropriate steps to managethose risks, including the introduction of intemal controlsand/or extemal insurance cover where required.

6, We maintained throughout the year an adequate andeffective system of intemal audit of the accountingrecords and control systems.

considered the financial and other risks it facesand has dealt with them properly.

arranged for a competent person, independentof the financial controls and procedures, to givean objective view on whether intemal controlsmeet the needs of this smaller authority.

7. We took appropriate action on all matters raised inreports from intemal and extemal audit.

responded to matters brought to its attention byintemal and external audit.

8. We considered whether any litigation, liabilities orcommitments, events or transactions, occurring eitherduring or after the year-end, have a financial impact on thissmaller authority and, where appropriate have includedthem in the accounting statements.

disclosed everything it should have aboutits business activity during the yearincluding events taking place after the year-endif relevant.

Yes I No I NA has met all of its responsibilities where it is asole managing trustee of a local trust or trusts.

9. (For local councils only) Trust funds including charitable.In our capacity as the sole managing trustee wedischarged our accountability responsibilities for thefund(s)/assets, including financial reporting and, ifrequired, independent examination or audit.

'This annual governance statement is approved by thissmaller' authority and recorded as minute reference:

dated

V

Signed by:

Chair

dated

Signed by:

Clerk /-dated I

I "Note: Please provide explanations to the extemal 'auditor on a separate sheet for each 'No' response. Describe how this smallerI authority will address the weaknesses identified.

Page 2 of 6

Section 2 - Accounting statements 2015/16 for

Enter name ofsmaller authority here:

1. Balances brought \~\Q3 \~oqCforward

2. (+) Precept or Ratesand Levies 0~ --=\~

3. (+) Totalother receipts 415 :;:l.~~d

4. (-) Staff costs

~C\l.\-9 ·~S\

Total balances and reserves at the beginning of the year as recordedin the financial records. Value must agree 10 Box 7 of previous year.

Total amount of precept or (for lOBs) rates arid levies receivedor receivable in the year. Exclude any grants received.

Total income or receipts as recorded in the cashbook less theprecept or rates/levies received (line 2). Include any grants received.

Total expenditure or payments made to and on behalf of allemployees. Include salaries and wages, PAYE and NI (employeesand employers), pension contributions and employment expenses.

- Total expenditure or payments of capital and interest made duringthe year on the smaller authority's borrowings (if any).

5. (-) LoaninteresUcapitalrepayments

6. (-) All otherpayments

7. (=) Balances carriedforward

8. Total value of cashand short terminvestments

9. Total fixed assetsplus long terminvestmentsand assets

10. Totalborrowings

11. (For Local CouncilsOnly) Disclosurenote re Trust funds(including charitable)

I certify that for the year ended 31 March 2016 theaccounting statements in this annual retum present fairly thefinancial position of this smaller authority and its income andexpenditure, or properly present receipts and payments, asthe case may be.

SI,,,,,,,b~ble FinancialOfficer

~~wp:.;_~I ========1Date ~_;;>"=------->4::_' . '_O-=-----=4--L-'_aQ-=. =------\-'-----'~=---_J

Total expenditure or payments as recorded in the cash book less staffcosts (line 4) and loan interesUcapital repaymenis (line 5) ..

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

The sum of all currenl and deposit bank accounts, cash holdings andshort term investments held as at 31 March - To agree with bankreconciliation.

The original Asset and Investment Register value of all fixed assets,plus other long term assets owned by the smaller authority as at31 March

The outstanding capital balance as at 31 March of all loans from thirdparties (including PWLB). .

The Council acts as sole trustee for and is responsible for managingTrust funds or assets.N.B. The figures in the accounting statementsabove do not include any Trust transactions.

I confirm that these accounting statements were approvedby this smaller authority on this date:

and recorded as minute reference:

Signed by Chair of the meeting approving these accountingstatements.

Date Li ---"-------'-- __ --'---- __ -----'

Page 3 of6

Annual internal audit report 2015/16 toEnter name ofsmaller authority here: PA«..\'S~.' ,

This smaller authority's internal audit, acting independently and on the basis of an assessment ofrisk, carried out a selective assessment of compliance with relevant procedures and controlsexpected to be in operation during the financial year ended 31 March 2016.

Internal audit has been carried out in accordance with this smaller authority's needs and plannedcoverage. On the basis of the findings in the areas examined, the internal audit conclusions aresummarised in this table. Set out below are the objectives of internal control and alongside are theinternal audit conclusions on whether, in aI/ significant respects, the control objectives were beingachieved throughout the financial year to a standard adequate to meet the needs of thissmaller authority.

Internal control objective

~A. Appropriate accounting records have been kept properly throughout the year. .,/

'"B. This smaller authority met its financial regulations, payments were supported by invoices, all

., -expenditure was approved and VAT was appropriately accounted for. ,/

C, This smaller authority assessed the significant risks to achieving its objectives and reviewed theadequacy of arrangements to manage these, V

D, The precept or rates requirement resulted from an adequate budgetary process; progress -/against the budget was regularly monitored; and reserves were appropriate, ,.

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

F, Petty cash payments were properly supported by receipts, all petty cash expenditure was ,.,/approved and VAT appropriately accounted for. ",.

G, Salaries to employees and allowances to members were paid in accordance with this smaller ".authority's approvals, and PAYE and NI requirements were properly applied, V

H, Asset and investments registers were complete and accurate and properly maintained, V.~.

",I. 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 an ./adequate audit trail from underlying records and where appropriate debtors and creditors wereproperly recorded.

I I NotYes No oppliccble

K. (For local councils only)

Trust funds (inclUding charitable) - The council met its responsibilities as a trustee,

For any other risk areas identified by this smaller authority adequate controls existed (list any other risk areas below or on separatesheets if needed)

R£L-A--T\o~"&ttd~ T() V Ii....L A.:;£ C, l<~£.N evil}) ,\\7£ P"~oPRlA-"\~'-1~

Name of person who carried out the internal audit d?1R.:oW L£'-1 :Signature of person who carried out the internal au ~ ._.----:.........~ e~ I Date /.2!JS''' 4- . ":LO lb I*If the response is, 'no' please state the irnp!ications and actlon being taken to addressany weakness in~control identified'(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 is

.next planned; or,.if co)/'erage is not required, internal audit must explain Why not:(add separate sheets if'needed).

Page 50f6

34 Derham ParkYattonSomersetBS494DZ

28 April 2016

To: Barrow Gurney Parish CouncilInternal audit for the year ended 31 March 2016

I have conducted the internal audit for the council by examining hardcopy andonline documents, and have reported appropriately on page 5 of the AnnualReturn.

No doubt the council is aware it is carrying forward annually a large surplus offunds relative to turnover.

My fee for audit services is £20 : please make a cheque payable to Mrs G.Rowley.

BARROW GURNEY PARISH COUNCIL ClericMs Joanna van Tonder

Tel: 07586437769

EXPLANATIONS OF SIGNIFICANT VARIANCES

VariancesI 2015 2016 Variance Variance % I

6500 7500 1000 15.38°415 2382 1967 473.98'*

3949 3951 2 0.05%0 #DIV/O!

3066 3435 369 12.04%18590 18590 0 0.00%

Box 2 PreceptBox 3 Other receiJ)tsBox 4 Staff costsBox 5 Loan { Capital paymentsBox 6 Other paymentsBox 9 Fixed Assets

BOX NO: 2 Precept

Figure in 2015 columnFigure in 2016 columnVariance

6,5007,5001,000

Reason1. The 2015/16 Precept was increased to cover the anticipated cost of a contestedelection in May 20152. Balance represents 3.3% of 2015 figure

1,216-216

18.71%-3.32%

1,000

BOX NO: 3 Other Receipts

Figure in 2015 columnFigure in 2016 columnVariance

4152,3821,967

1,925 463.86%'

159 38.31%

-52 -12.53%-50 -12.05%-15 -3.61%

1,967

Reason1. A grant received in FYE 2016 for a crossing on the A38 was not received in FYE 20152. A grant received in FYE 2016 to assist in compliance with the Transparency Code wasnot received in FYE 20153. Council Tax Benefit Grant received in FYE 2016 (£167) was less than that received inFYE 2015 (£219)4. VAT reclaimed in FYE 2016 (£23) was less than that reclaimed in FYE 2015 (£73)5. Balance represents 3.6% of 2015 figure

BOX NO: 9 RESTATED Fixed Assets

Figure in 2015 columnFigure in 2016 columnVariance

18,59018,590

oReasonFixed Assets on past Annual Returns for several years were shown at replacement 1 insurance value. Following advicefrom Grant Thornton after the external audit was completed on the Annual Return for 2014/15, the Fixed Assets areshown at book value and box 9, 2015 column has been restated accordingly.

DETAILS OF EARMARKED I RESTRICTED RESERVES

Amount held at 31 March2016 (£)

Purpose of reserve

£350.00£550.00

£2,568.27

£1,925.00

£9.51

Earmarked Reserves to address War Memorial tree (FYE 2015. 2016)

Earmarked Reserves to address Footpath maintenance (FYE 2016)

Unspent grants received for ongoing Walkways Project (FYE 2013, 2014)Unspent grants received for A38 crossing (FYE 2016); project to be completed during FYE2017

Balance of Transparency Code Compliance grant received (FYE 2016)

lvT ~O/06/2016