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Page 1
Section 1 — Annual Governance Statement 2022/23
We acknowledge as the members of:
Great:Sankey Parish Council
our responsibility for ensuring that there is a sound system of internal control, including arrangements for
the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with
respect to the Accounting Statements for the year ended 31 March 2023, that:
Agreed
‘ RCH [0k ‘Yes' means that this authority:
| 1. We have put In place arrangements for effective financial [ | | prepared its accounting statements in accordance
management during the year, and for the preparation of v with the Accounts and Audit Regulations.
the accounling statements. e
2. We maintained an adequale system of internal control || made proper arrangements and accepted responsibility
Including measures designed to prevent and detect fraud v | for safeguarding the public money and resources in
and corruption and reviewed its effectiveness. sl at its charge.
3, We took all reasonable steps to assure ourselves l has only done what it has the legal power to do and has
that there are no matlters of actual or potential || complied with Proper Practices in doing so.
: non-compliance with laws, regulations and Proper v 1
i‘ Practices that could have a significant financial effect |
on the ability of this authorily to conduct its l
j business or manage Its finances. skl ozl
% 4. We provided proper opportunily during the year for } during the year gave all persons interested the opportunily to
: the exercise of electors’ rights in accordance with the v | inspect and ask questions about this authority's accounts. |
3 requirements of the Accounts and Audit Regulations. Sy el
i 5. We carried out an assessment of the risks facing this | considered and documented the financial and other risks it
authority and took appropriate steps to manage those v | faces and dealt with them properly.
risks, including the introduction of internal controls and/or |
external Insurance cover where required. sl sl
6. We maintained throughout the year an adequate and | arranged for a competent person, independent of the financial
effeclive system of internal audit of the accounting v | controls and procedures, to give an objective view on whether
| records and conlrol systems. |l | intemal controls meet the needs of this smaller authorily.
| 7. We took appropriate action on all matters raised v responded to matters brought to its attention by internal and
In reports from Internal and external audit. Raging external audit.
8. We considered whether any litigation, liabllities or || disclosed everything it should have about its business activily
commitments, events or transactions, occurring either | during the year including events taking place after the year
‘ | during or after the year-end, have a financial Impact on v | end if relevant. |
| this authority and, where appropriate, have included them I
‘ In the accounting statements. el
9. (For local councils only) Trust funds including Yes () NI/l has met all of its responsibilities where, as a body
| charitable. In our capacily as the sole managing corporale, it is a sole managing lrustee of a local |
| trustee we discharged our accountability trust or trusts.
| responsibliities for the fund(s)/assets, including
‘ financlal reporting and, If required, Independent v
| examination or audit. i
‘ *Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe
how the authority will address the weaknesses identified. These sheets must be published with the Annual
Governance Statement.
This Annual Governance Statement was approved at a Signed by the Chairman and Clerk of the meeting where
meeting of the authority on: approval was given:
Iy [ 2022 Q S
} {es : |
1 . – )
and recorded as minute reference: Chairman
PARISH | 2023 |ty " W@ e
www.greatsankeypc.org.uk ' ! N7 EBSITEM =5 alelE
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Annual Governance and Accountability Return 2022/23 Form 3 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 2
Section 2 — Accounting Statements 2022/23 for
Great Sankey Parish Council
Year ending Notes and guidance
31 March 31 March Please round all figures to nearest £1. Do not leave any
2022 pAVK] boxes blank and report £0 or Nil balances. All figures must
b e agree to underlying financial records.
1. Balances brought Total balances and reserves at the beginning of the year
forward 456,640 497,610 as recorded in the financial records. Value must agree to T
Box 7 of previous year.
2, (+) Precept or Rates and Total amount of precept (or for IDBs rates and levies)
Levies 473,297 492,148| received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less |
61,092 73,642| the precept or rates/levies received (line 2). Include any
grants received. |
4, (-) Staff costs Total expenditure or payments made to and on behalf
of all employees. Include gross salaries and wages,
| 162,465 185,056 employers NI contributions, employers pension
contributions, gratuities and severance payments.
5. (=) Loan interest/capital Total expenditure or payments of capital and interest
repayments 28,404 23,334 made during the year on the authority’s borrowings (if any).
’ 6. (-) All other payments Total expenditure or payments as recorded in the cash-
' 302,550 403,219| book less staff costs (line 4) and loan interest/capital
repayments (line 5).
7. (=) Balances carried Total balances and reserves at the end of the year. Must
forward 497,610 451,791| equal (1+2+3) – (4+5+6).
i 8. Total value of cash and The sum of all current and deposit bank accounts, cash
‘ short term investments 480,071 413,458 holdings and short term investments held as at 31 March —
| To agree with bank reconciliation.
‘ 9. Total fixed assets plus The value of all the property the authority owns — it is made |
| long term investments 2,651,222 2,694,782| up of allits fixed assets and long term investments as at
| and assets 31 March.
| 10. Total borrowings The outstanding capital balance as at 31 March of all loans
| 219,425 200,493| from third parties (including PWLB).
|
For Local Councils Only ‘ Yes No ‘ I ‘
11a. Disclosure note re Trust funds v The Council, as a body corporate, acts as sole trustee and
(including charitable) is responsible for managing Trust funds or assets.
11b. Disclosure note re Trust funds v The figures in the accounting statements above do not
(including charitable) include any Trust transactions.
| certify that for the year ended 31 March 2023 the Accounting | I confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Return have been prepared on either a receipts and payments .
orincome and expenditure basis following the guidance in \+ ol ‘7.01?;
Governance and Accountability for Smaller Authorities —a
Practitioners’ Gulc‘le to Proper Pragtices and present fairly as recorded in minute reference:
the financial position of this authority.
Signed by Responsible Financial Officer before being ‘?AR/‘ S 2022 l ’-}5
presented to the authority for approval
2_2_@‘'1,( | Signed by Chairman of the meeting where the Accounting
Stateqts were approved
– ob [k [2_0’2_3, S IS LG
e e e
Annual Governance and Accountability Return 2022/23 Form 3 Page 5 of 6
Local Counclls, Internal Drainage Boards and other Smaller Authorities*
Page 3
Section 3 — External Auditor’s Report and Certificate 2022/23
In respect of Great Sankey Parish Council – CH0085 |
1 Respective responsibilities of the auditor and the authority
Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A
limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with
International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an
audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit
is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and
Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the
Comptroller and Auditor General. AGN 02 is available from the NAO website — https:/iwww.nao.org.uk/code-audit-
practice/guidance-and-information-for-auditors/
This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound
system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with
Proper Practices which:
« summarises the accounting records for the year ended 31 March 2023; and
« confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2 External auditor’s limited assurance opinion 2022/23
Except for the matters reported below, on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR),
in our opinion the information in Sections 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 that relevant legislation and regulatory requirements have not been met.
Section 1, Assertion 5 has been incorrectly completed, the council have resEonded ‘Yes’ however the smaller authority have not carried out a
review of its risk assessments during 2022/23 and therefore the response should have been ‘No’. This is consistent with the Internal Auditor’s
response to Internal Control Objective C.
Other matters not affecting our opinion which we draw to the attention of the authority:
None.
| . =
| 3 External auditor certificate 2022/23
| We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability
% Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31
| March 2023.
1 External Auditor Name
!
, PKF LITTLEJOHN LLP
External Auditor Signature //7/’/ <‘ ’© .%‘V—W Date 14/09/2023
Annual Governance and Accountability Return 2022/23 Form 3 Page 6 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 4
Annual Internal Audit Report 2022/23
GREPT SANUKEY EARSK couNcll-
NWIW | G REATSANKEYPE, ora. LIL
During the financial year ended 31 March 2023, 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 and obtained appropriate evidence from the authority.
The internal audit for 2022/23 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 summarised in this table. Set |
out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all |
significant respects, the control objectives were being achieved throughout the financial year to a standard adequate |
to meet the needs of this authority. |
Internal control objective | | ‘Nm
G No* | covered**
A. Appropriate accounting records have been properly kept throughout the financial year. m–
B. This authority complied with its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for. v
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy / M-
of arrangements to manage these. 05 A 5 f, ;'(3
D. The precept or rates requirement resulted from an adequate budgetary process; progress against v e {!Epoll
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 v |
| and VAT appropriately accounted for. |
| G. Salaries to employees and allowances to members were paid in accordance with this authority's 7
approvals, and PAYE and NI requirements were properly applied. |
H. Asset and investments registers were complete and accurate and properly maintained. u–
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 v |
trail from underlying records and where appropriate debtors and creditors were properly recorded.
K. If the authority certified itself as exempt from a limited assurance review in 2021/22, it met the 2 |
exemption criteria and correctly declared itself exempt. (If the authorily had a limited assurance '
review of its 2021/22 AGAR tick “not covered”) |
L. The authority published the required information on a website/webpage up to date at the time of the
internal audit in accordance with the relevant legislation. v |
‘ M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of ‘
public rights as required by the Accounts and Audit Regulations (during the 2022-23 AGAR period, Ve |
1 were public rights in relation to the 2021-22 AGAR evidenced by a notice on the website and/or [
{ authority approved minutes confirming the dates set). |
N. The authority has complied with the publication requirements for 2021/22 AGAR (e [
(see AGAR Page 1 Guidance Notes). |
0. (For local councils only) A R YT T |
Trust funds (including charitable) — The council met its responsibilities as a trustee. –“ {
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 |
0506 (2023 ID BUS(NESS SERANCES LD
Signature of person who % . + 1 [ |
carried outthe internal audit W’W" S L(A Date 0506 2023
*If the response is ‘no’ please state the implications and action being taken to address any weakness in control
identified (add separate sheets if needed). i |
**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 coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed). | |
} Annual Governance and Accountability Return 2022/23 Form 3 Page 3 of 6 |
| Local Councils, Internal Drainage Boards and other Smaller Authorities