Internal Auditors Report2025/26
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V.E. FALCONER
Waterblean Farm
The Hill
Millom
LA18 5HA
20th April 2026
To Eskdale Parish Council
I confirm that I have completed the internal audit of Eskdale Parish Council Accounts for the year ending 31st March 2026. I was provided with all the documents required and I have reconciled the accounts to the bank statements and they balance.
When checking that all necessary documents are displayed as required on the Eskdale Parish Council website, I noticed that the following had the correct documents but the wrong dates. They were dated 2023-2024 instead of 2024-25:
I have made this clear to the clerk and she is going to rectify it.
I noticed that three September invoices had not been signed by any signatories and reminded that cheques should be endorsed by two signatories. I also noticed that in May 2025 the purchase orders did not follow on and one of the notes stated that one cheque had gone missing in the post.
Signed
V. E. Falconer
ESKDALE PARISH COUNCIL
www.eskdaleparishcouncil.co.uk
During the financial year ended 31 March 2026, this authority’s internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls in operation during the financial year ended 31 March 2026.
The internal audit for 2025/26 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are shown in the table. In all significant respects the control objectives were achieved throughout the financial year to a standard adequate to meet the needs of this authority.
| Internal Control Objective | Yes | No | Not Covered |
|---|---|---|---|
| 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, all expenditure was approved and VAT was appropriately accounted for. | ✓ | ||
| C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these. | ✓ | ||
| 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 authority’s approvals, and PAYE and NI requirements were properly applied. | ✓ | ||
| H. Asset and investments registers were complete and accurate and properly maintained. | ✓ | ||
| I. Periodic bank account reconciliations were properly carried out during the year. | ✓ | ||
| 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. | ✓ | ||
| K. If the authority certified itself as exempt from a limited assurance review in 2024/25, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2024/25 AGAR tick “not covered”) | ✓ | ||
| L. The authority publishes information on a free to access website/webpage up-to-date at the time of the internal audit in accordance with any relevant transparency code requirements | ✓ | ||
| M. The authority, during the previous year (2024-25) correctly provided for the period for the exercise of public rights as required by the Accounts and Audit Regulations | ✓ | ||
| N. The authority has complied with the publication requirements for the 2024/25 AGAR. | ✓ | ||
| (For local councils only) – The council met its responsibilities as a trustee of trust funds including charitable. | ✓ | ||
| For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed). | ✓ |
Signature of person who carried out the internal audit
V.E. Falconer
Date 20/04/2026
Annual Governance and Accountability Return 2025/26 Form 2
Local Councils, Internal Drainage Boards and other Smaller Authorities Page 4 of 6
Tuesday, 8 September 2026
Tuesday, 13 October 2026
Tuesday, 10 November 2026