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| Query | Response |
| Statement of Accounts 1. We are pleased to record that no amendments are proposed to the Accounts for the Parish, except for the need to include reference to the new seat as an in year addition and asset holding at 31 March 2001 on the Supporting Statement. |
Noted. |
| Other issues 2. We note that the new seat does not appear to have been included on the insurance schedule for 2001-02 and would recommend that it is added to the schedule. |
Agreed. The RFO will ensure that the seat is added to the schedule. |
| 3. We note the adoption of Standing Orders and Financial Regulations by the Council in January 2001 and commend the Council on the quality of their content. The Council may wish to consider expanding the Financial Regulations to make the internal audit arrangements more explicit. | Noted. |
| 4. We note that no payment for grass cutting has occurred in 2000-01, although Wiltshire Direct Services were paid at the end of 1999-00. Is there an outstanding account or did no cuts occur in 2000-01? | No invoice has been received from Wiltshire Direct Services as yet. |
| 5. We also note the ongoing programme of bus shelter repairs and maintenance. Are any of these covered by the Council's insurance and does the Council intend to reclaim costs where possible? | The RFO will look into the insurance position. Most repairs are the result of vandalism and may not be covered by the insurance policy. |
| 6. The Council has opened a Business Call Account at Lloyds/TSB in May 2001. Consequent upon the opening transfer, the Current account was overdrawn for one day in May. The Council should ensure that this does not recur as it constitutes unsanctioned borrowing. | This was the bank's error and has not resulted in any charges to the Council. |
| 7. We drew attention to the need for cheque counterfoils to be initialled by both signatories at the time cheques are signed and are concerned to note that most of those for 2000-01 are still not initialled. | Noted. Councillors will be asked to initial counterfoils when cheques are signed in future. |
| 8. The Clerk/RFO may wish to consider submitting VAT Reclaims at the year-end rather than part way through the year. | Noted. |
| 9. With the impending changes to the manner in which local council accounts are subjected to external examination, it is essential that councillors give due consideration to the effectiveness of internal controls over their council's finances. We recommend that early consideration is given to this issue. | Agreed. The RFO will keep councillors posted on developments as more detail of the new scheme becomes available. |
| Date: 14 September 2001 | Initials: District Audit ...... Clerk ....... |
| DISTRICT AUDIT | |
Odstock
Parish Council