Do The Numbers Auditing and Accounting

This is the list of items that the Internal Auditor will need to check to assure themselves of the tests listed on the Annual Governance Statement on the AGAR. Some of the items may not be applicable to very small parishes but all are part of a good internal control environment. Ideally provide copies of starred (***) items for the IA to put in their file - this will save them accidentally marking your originals. All items marked "T" should be published on the council website under the Transparency codes.

Minute book - master copy including subcommittees and confidential (T)

All invoices and receipts to 31 March

Bank statements for all accounts including loans and investments - to 31 March

Bank reconciliation for all accounts as at 31 March (T)

Cheque book stubs

Paying in books

Petty cash records and reconciliation

Insurance Schedule - including vehicles

Wages - evidence of RTI and Pension submissions, P60 for all staff, P45 for leavers

VAT reclaim or return to 31 March

Burial register, memorials register

Last year's Internal and external auditor reports and annual return (T)

Register of Members' interests ( link to Monitoring officer page is best ) (T)

Financial regulations - as reviewed in year (T)

Standing orders - as reviewed in year (T)

Risk assessment - as reviewed in year (T)

Budget for the following year - as approved in year (T)

Review of variances between cash book and budget for the current year. (T)

Review of leases, tenancies, contingencies and other agreements

Income & Expenditure (R&P for small councils) to 31 March, showing comparatives (*** T )

Balance sheet at 31 March - showing comparatives (*** T )

Fixed asset register as at 31 March, reconciled to Insurance schedule (*** T)

Debtors and prepayments listing (***)

Creditors and Accruals listing (***)

Analytical review of variances for section 1 of Annual return (*** T)

The list looks very long written out like that but every organised clerk is actually already doing all of this - they just may not think of it in those terms.