Independent Examination of Parish Councils

slick Registered Posts: 15 New contributor 🐸
Dear Members,

I have recently been asked to become the internal auditor of my local Parish Council on an annual basis. The unicorporated council's income is between £10k & £500k and therefore not required to a full audit. Instead an annual return is completed which is subjected to a review by an external auditor who then considers whether a further review is required. I understand that the Internal Auditor's role is to confirm that the records, minutes & governance & accountability are in order and the return signed confirming as such.

I look forward to hearing from any members who have experience of independent examination of Parish Councils? If so, does one approach the examination in the same way as for Charities as governed by the Charities Commission? :glare:


  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    I do independent examination of a charity's accounts. There is lots of information about what to do on the Charity Commission's website - take a look.
  • whiterose
    whiterose Registered Posts: 49 💫 🐯 💫
    I work as Parish Clerk for several Parish Councils. The Internal Audit is NOT just a question of checking that the accounts are in order - you should also check such things as whether or not the Standing Orders and Financial Regulations are being adhered to, whether or not there is a regular Risk Assessment, and so on. This involves reading through the minutes and other documents produced by the PC during the year.
    Take a look at the Practitioners Guide, published on the SLCC website and available to download:
    OVer the years our internal auditors have made very useful suggestions for improving systems and keeping things up to date - last year, for instance, it was suggested that the Fidelity Guarantee Insurance needed to be increased.
    If you would like any further info please don't hesitate to contact me.
  • farmergiles
    farmergiles Registered Posts: 1,693
    If you check with your councils area association, they should hold regular training courses. I recently attended one at Yorkshire Local councils assoc.(YCLA) in my position as Chair of my Parish Council. A very enlightening and informative course.
  • slick
    slick Registered Posts: 15 New contributor 🐸
    Independent Examination of Parish Councils

    Thank you all for your replies and assistance. The full document 'Governance & Accountability for local councils' is previously what I've been referred to but until now have been unable to get. I wouldn't mind attending a training course either. Cheers :001_smile:
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