Agenda for the Annual Meeting of Heytesbury Imber & Knook Parish

Home , Heytesbury, Knook

Heytesbury, Imber and Knook Parish Council Parish Clerk Heather Parks FSLCC 2(B) Prestbury Drive Warminster BA12 9LB 07970780424 [email protected] www.heytesburyparish.co.uk 11 May 2021

Agenda for the Annual Meeting of Heytesbury Imber & Knook Parish Council to be held at Heytesbury School Tuesday 18 May 2021 at 7-00pm

Membership: Councillors D Boath, D Bond, E Cheesman, L Croker, T Fellowes, E McGuire, A Moore, L Morris, M Pitman, V Sturmey & A Wilson.

You are summoned to attend the Annual meeting of Heytesbury Imber and Knook Parish Council for the purpose of transacting the following business.

Heather Parks FSLCC Parish Clerk

Members of the public and press are welcome to attend. Normal Covid restrictions apply on admission to all attendees. Sanitising on entry and exit, Track and Trace information taken and held for 21 days, social distancing in place. Should the number of attendees exceed the space available in the school hall, you may be asked to move outside. All attendees will wear face masks unless exemption is held. No one should consider attending the meeting if they are experiencing any Covid Symptoms. ______Until the new Chairman is elected, the outgoing Chairman Councillor Louise Morris will take the chair and open the meeting.

1 Election of Chairman for the year 2021-2022 Nominations are invited for the position of Chairman. Members will put forward a proposal to vote for their preferred nominee and vote accordingly. Nominations Received: After formal election, the newly appointed Chairman will lead the meeting.

2 Chairman’s Declaration of Acceptance of Office The newly elected Chairman will sign the Declaration of Acceptance of Office and deliver it to the Clerk.

3 Election of Vice Chairman for the year 2021-2022 Nominations are invited for the position of Vice Chairman. Members will put forward a proposal to vote for their preferred nominee and vote accordingly.

4 Apologies for Absence To receive apologies and record any reasons for absence.

5 Declarations of Interest To receive any declarations of interest under the Parish Council’s Code of Conduct issued in accordance with the Localism Act 2011.

6 Chairman’s Announcements To note any announcements made by the Chairman.

7 Minutes 7.1 To approve as a correct record the minutes of the Zoom meeting held on 13th April 2021 previously circulated. 7.2 To note any matters arising from the minutes of the Zoom meeting held on 13th April 2021. Standing Orders will be suspended to allow for public participation.

8 Public Participation 8.1 To enable members of the public to address the Council with an allowance of three minutes per person regarding any item on the agenda. Standing Orders will be reinstated following public participation.

9 Appointments to Posts and Working Groups Members to nominate or volunteer for current posts. Members can remove or add to the list as required.

A proposal has been put forward by Councillor Sturmey to set up an additional working group. “The Parish Council at its extraordinary meeting in February accepted the Wiltshire Council local plan review of 25 new homes for Heytesbury, I propose a new Future Planning working group should be set up to look at the options available, because if we do not come up with some kind of a plan for delivery we may find that landowners and developers will step in and we might end up with housing types we don't want in areas where we don't want them, it would be much more preferable for the community to be involved and have their say on planning for this important issue”

Liaison Posts carried out by the Number Name Parish Council required Army Liaison 1 2

Press & Social Media 1 Clerk Police/Neighbourhood Watch 2 Booking of Tables and Chairs 1 Monitoring of Footpaths and Grass 1 verges Emergency Planning/Flood 2 Wardens Play Area weekly inspection Visual 2 Play Area monthly written report 1 Requires qualified person Liaison for Parish Steward 1 Clerk Knook Allotment Site 1 Outside Spaces Working Group As reqd Future Planning Working Group ?

10 The General Power of Competence Members to propose that it meets the conditions set out in the Localism Act 2011 to qualify as an eligible parish council to use the General Power of Competence, which are: a) The number of members of the council that have been declared to be elected whether at ordinary elections or at a by-election, is equal to or greater that two- thirds of the total number of members of the council. b) The clerk to the parish council holds the Certificate in Local Council Administration.

11 Financial Information and Items for approval 11.1 Payments for approval: Amazon £19.99 Copy paper Zoom £14.39 April Amazon £12.95 Postage Stamps Small Amazon £21.75 Postage Stamps Large Amazon £43.11 Covid items for meetings Heytesbury Football Club £215 Grant H Parks £282.21 April Payroll HMRC £70.40 April Payroll Tax & NI Cartridge World £115.62 Toner Tudor Environmental £19.87 Sanitiser for Play Area WALC £341.05 Subscription H Parks £282.21 May Payroll HMRC £70.40 May Payroll

JRB Enterprise Ltd – purchase of dog bags by Councillor Fellowes to insert into new dispenser and disposable gloves to fit into dispenser -800. Cost to refund ££72.90 from OSWG budget line

11.2 Balances of the Bank Accounts for noting: Treasurers Account £9545.69 @ 5.05.21 Bus Instant Access £14,732.71 @ 5.05.21

11.3 Receipts and Payments Year ended 31.03.2021. Members to approve the year end receipts and payments, attached.

11.4 Financial report: Members to receive the monthly report which outlines the current position year to date, and monthly reconciliation for signing.

11.5 Insurance Policy Renewal The Parish Council insurance policy is due for renewal on 1st June 2021. This is the final year of a three-year agreement with BHIB. The clerk has obtained three quotes this year for consideration and a comparison is attached for reference. Members to recommend which policy they would like to take up for the next three years. For decision

11.6 Banking Mandate to include Online Banking. A new Banking Mandate is required for the Council and all members should complete the contact sheet supplied to enable the Clerk to manage required information. It will also be necessary for nominated members to be signed up for Online banking to enable easier management of the Councils regular payments. For decision on new signatories and online banking users.

11.7 Grant Application A grant application has been submitted from Wiltshire Search & Rescue requesting a grant of £199.95 to purchase a 4-point Lifting bridle/harness for a 2-piece basket stretcher. For Decision

12 Planning Applications 12.1 Applications received and for comment: Members will review plans online in advance of the meeting as no paper plans are received. Links are provided highlighted in blue.

PL/2021/04104 Planning proposal at Millstream House Mill Street Heytesbury Proposed works to Trees in a conservation Area. T1 – group of conifer trees on left hand boundary to reduce by approximately 50%. T2 mature ash trees remove 3 low branches growing into conifer trees.

Ratification required of decisions made outside the meeting and email. 21/02259/FUL Site: Parsonage House, Tytherington Lane, Heytesbury BA12 0EF Proposal: Conversion and alterations of existing stable block into a residential annexe. PL/2021/03654 Site: Parsonage House, Tytherington Lane, Heytesbury BA12 0EF Proposal: Listed building consent No Objection 4

PL/2021/03887 Site: Teal Hatch, Mill Street, Heytesbury BA12 0EE Proposal: Raise height of existing garage rood to provide storage. No objection but concern that this may overlook neighbours and would not like to see this turned into accommodation.

PL/2021/03151 Site@ 23 Westlands, Heytesbury BA12 0EY Proposal: Hobbies Shed No Objection but concerned that no height was given for the “shed”

13 Annual Internal Audit Report 13.1 Members to receive and Note the Annual Internal Audit Report 13.2 Members to acknowledge the items raised as R1 and that the Clerk has noted this comment for future reference.

14 Annual Governance and Accountability Return 2020-2021 Part 2 14.1 Members to approve the annual statement as outlined in Section 1 of the Annual Return and minute accordingly. Full statement attached.

14.2 Members to approve the accounting statements as outlined in Section 2 of the Annual Return and minute accordingly. The Chairman and Clerk are required to sign the Annual Governance Statement and the Accounting Statements which will be dealt with outside the meeting.

14.3 Members to Approve the Certificate of Exemption which will be completed and Signed by the RFO and Chairman and once completed sent to the External Auditor.

14.4 The Clerk is setting the commencement date for the exercise of public rights as Monday 15th June 2020 and ending on Friday 24th July 2020.

15 Clothes Bank High Street The Clerk has referred the matter of the overflowing clothes recycling bin in the High Street to Highways at Wiltshire Council, in the past there were some general recycling bins placed here which were approved but the Charity Bin has not been authorised. Should the Parish Council ask for it to be removed, Highways would manage this. However, it has been noted that contact has been made with the Charity and they have agreed to empty the overflowing items. Members to consider whether to ask for removal.

16 Items for a press release or statement from the Parish Council. Members to consider whether a press release or statement, on any item listed on the agenda is required for the media or any Parish Media Newsletters/Web sites.

17 Correspondence Issued to members 06.04.2021 – 11.05.2-21 For Noting. 12.04.21 WALC Newsletter April 20.04.21 Wiltshire Council Planning – comments on Footbridge application

Insurance comparison £ £ £ Cover Company Company Company Hiscox through BHIB - Current provider Came & Co Zurich Population 1000 1000 794.63 3 year deal 844.17 3 year deal Premium £ 1124.11 757 802 Employers Liability 10 Million 10 Million 10 Million Public Liability 10 Million 10 Million 10 Million Fidelity Guarantee 250,000 150,000 150,000 Libel & Slander 250,000 500,000 500,000 Officials Indemnity 500,000 500,000 Personal Accident 100,000 Legal Expenses 250,000 500,000 100,000 Data Breach response Not Covered Buildings 30,530 23,193 Buildings damaged by theft 10,000 Bequeathed Buildings 50,000 500,000 Contents 15,000 2,590 Street Furniture 36,000 9,030 Yes Gates and Fences 15,000 0 Playground Equipment 60,000 34,313 60,000 War Memorial 36,000 6,958 Ground Surfaces 6,558 17,700 Yes Mowers and Machinery 6,000 0 Sports Equipment 12,000 2,927 Personal Effects 5,000 Reconstitution of other business documents 5,000 Reconstitution of electronic data 5,000 5,000 Property Damage Extensions - sub limits Decontamination & Clean up expenses 25,000 10,000 Deterioration of Freezer stock 1,000 2,500

Fire Brigade Charges and Extinguishing Expenses 25,000 5,000 25,000 Inadvertent omission to Insure 250,000 500,000 Involuntary Betterment 25,000 Locks 5,000 10,000 Metered Utility Charges 25,000 100,000 Mitigation of 10% or 50,000 environmental impact whichever is less 10,000 Mitigation of Loss 10,000 Motor Vehicles 10,000 10,000 Pair and Set. Consequential reduction in value 10,000 Resilient repairs - extra costs 10,000 Third Party Sites 10,000 Trees and Shrubs 25,000 Trace and Access 25,000 5,000 5,000 unauthorised use of metered utilities 10,000 5,000 15,000 Money Crossed cheques and other non-negotiable money 250,000 250,000 In transit 5,000 1,000 in locked safe 2,500 1,000 out of safe 350 1,000 in private dwellings of any councillors or clerk 350 whilst at exhibitions or fairs 350 Identity Fraud 5,000 Personal accident with money Death 25,000 10,000 10,000 Personal Assault 10,000 Loss of limbs, hearing or sight 25,000 10,000

Permanent disablement 25,000

Temporary disablement 100 per week 100 per week 150 per week Temporary partial disablement 50 per week

Professional counselling 1,000 per person Clothing and personal effects 250 Contract Works and site materials 75,000 Heytesbury, Imber and Knook Parish Council

Name of Organisation: Wiltshire Search & Rescue

Name of Applicant: Hedley Coombs

Address: 11, Lordswood, Coate, Swindon SN3 6EH

Tel: 07775 348488

Position held in the Organisation: Fundraising Lead

Aims and Purpose of the Organisation:

Wiltshire Search and Rescue is a voluntary organisation that is called upon by Wiltshire Police to search for high risk, missing and vulnerable people when there is an immediate threat to life. People that we look for include children, the elderly, people with dementia, and despondent people who might be at serious risk of harming themselves. Our primary aim is to locate a missing person, administer any life-saving medical assistance that may be required and recover them to a place of safety. We also have a fully equipped water and flood rescue team that are trained to DEFRA standards.

What project or activity would the money be used for and how would it benefit the Parish?

We would like to apply for funding to cover the cost of a 4 Point Lifting Bridle / Harness for our 2-piece Basket Stretcher.

How many people or what proportion of the people who would benefit live in the Parish?

Wiltshire Search and Rescue are on call 24/7 365 days per year to search for missing persons across the whole county of Wiltshire. We have attended several callouts in the general area and have attached a map for further information

What is the total cost of the project or activity?

The cost of the item that funding is requested for is £199.95

Heytesbury, Imber and Knook Parish Council

Specifically, how much money are you requesting from the Parish Council towards the project or activity? (The maximum request is £ 250)

Amount requested

£199.95 is the total project cost.

If the money requested only forms a part of the overall cost, what would this grant be specifically spent on in the context of the project or activity?

Is the Organisation: not for profit? Yes

(b) a charitable organisation? Yes

Has a grant application for this project or activity been made to any other local authority or organisation? No

If Yes, please give details and the result of the application if known:

…………………………………………………………………………………………………..……………………………

If your grant application is successful, please name to whom the cheque should be made payable.

Wiltshire Search & Rescue

This application must be supported by a Financial Statement showing Income and Expenditure and Balance Sheet for the previous accounting year. For new initiatives or activities, a budget forecast will be acceptable. All questions on this form must be completed but you may attach supporting information.

Heytesbury Imber and Knook PC No 37

Date notified Planning No Description Date reply Chair’s decision Case Officer Wiltshire due back to 1. meeting (m) Council decision Wilts 2. Email Council 3.extension (e) Site: East Farm, 25 Knook, BA12 0JG Proposal:- Con Proposal: Construction of a new building to provide Selina Email 17.12.20 20/10459/FUL feeding and sleeping accommodation for dairy 14.01.21 Parker- No objection cattle, laying of additional concrete to provide yard Miles and access around the new building. 21/01477/FUL Site : Sundew 20 Newtown Heytesbury BA12 0HN Email Julie Approve with 01.03.21 29.03.21 Proposal: Single storey extension No Objection Terzoudis conditions Site Location: Knook Camp, Knook BA12 0JB Meeting Proposal: Construction of a new pedestrian 02.04.21 21/02138/FUL No Objection Morgan 05.03.21 footbridge over the B390 connecting Knook North Extension to subject to Jones and South Camps for use by military personnel and 15.04.21 conditions visitors to the camp. Site Location: 2 Railway Cottages Station Road Heytesbury BA12 0EH Proposal: Alterations to existing buildings, to include Meeting provision of bay windows to the main house, raising No Comment Steve 16.03.21 21/01541/FUL 23/04/2021 roof line and increase floor area of an existing submitted by Vellance garage, addition of lean-to tractor and storage sheds the PC to existing elevations and building a freestanding summer house (outdoor seating area) Site: Parsonage House Tytherington Lane Heytesbury BA12 0EF Email & 09.04.21 PL/2021/03654 Proposal: Listed building consent (Alt.Ext) 07.05.21 meeting Gen Collins Proposed conversion and alterations of existing No Objection stable building into a residential annexe Site: Parsonage House Tytherington Lane Heytesbury Email & BA12 OEF Legacy 09.04.21 21/02259/FUL 07.05.21 meeting Proposal: Conversion and alterations of existing Officer No Objection stable building into a residential annexe Date notified Planning No Description Date reply Chair’s decision Case Officer Wiltshire due back to 1. meeting (m) Council decision Wilts 2. Email Council 3.extension (e) Site: Teal Hatch, Mill Street, Heytesbury,BA12 0EE Email Proposal: Raise height of existing garage roof to No objection provide storage but concern that this may overlook Julie 16.04.21 PL/2021/03887 14.05.21 neighbours and Terzoudis would not like to see this turned into accommodation Site: 23 Westlands Heytesbury BA12 0EY Email Proposal: Hobbies Shed No objection but concerned 19.04.21 PL/2021/03151 17.05.21 Gen Collins that no height was given for the “shed” Site: Millstream House, Mill Street, HEYTESBURY BA12 0EE Proposal: Proposed Works to Trees in a Conservation Area T1 - group of conifer trees on left Beverley 30.04.21 PL/2021/04104 20.05.21 Meeting hand boundary reduce by approximately 50% Griffin and trim neighbours side. T2 - mature ash tree remove 3 low branches growing into conifer trees.. Date agenda to be sent out: 11.05.2021 Plans are available to view at https://development.wiltshire.gov.uk/pr/s/

Heytesbury, Imber & Knook Parish Council

Internal Audit Report 2020-21

Chris Hall Consultant Auditor

For and on behalf of Auditing Solutions Ltd

Background

Statute requires all town and parish councils to arrange for an independent internal audit examination of their accounting records and system of internal control and for the conclusions to be reported each year in the AGAR.

This report sets out the work undertaken in relation to the 2020-21 financial year. Due to the continuing impact of the Covid-19 pandemic, we have again undertaken our review for the year remotely: we wish to thank the Clerk for assisting the process, providing all necessary documentation in electronic format to facilitate completion of our review for the year and sign off of the Internal Audit Certificate in the year’s AGAR. We have, obviously in the circumstances, reduced the volume of transactions examined, whilst still ensuring governance and financial controls remain effective.

Internal Audit Approach

In undertaking our review for the year, we have again had regard to the materiality of transactions and their susceptibility to potential misrecording or misrepresentation in the year-end Statement of Accounts / Annual Return. Our programme of cover is designed to afford appropriate assurance that the Council has appropriate and robust financial systems in place that operate in a manner to ensure effective probity of transactions and to afford a reasonable probability of identifying any material errors or possible abuse of the Council’s own and the national statutory regulatory framework. The programme is also designed to facilitate our completion of the ‘Internal Audit Report’ as part of the Council’s Annual Governance and Accountability Return (AGAR) process, which requires independent assurance over a number of internal control objectives.

Overall Conclusion

We have concluded that, based on the satisfactory completion of our programme of work for the year, the Council continues to maintain adequate and effective internal control arrangements. We have made one recommendation, detailed in the attached Action Plan, which we would ask Council to consider and respond to in due course.

We have therefore, completed and signed the ‘Internal Audit Report’, having concluded that the control objectives set out in that Report have been achieved within the financial year to a standard adequate to meet the needs of the Council.

We would like to take this opportunity to again commend the Clerk on the clear and consistent manner in which the Council’s financial and governance records have been presented for audit.

This report has been prepared for the sole use of Heytesbury, Imber & Knook Parish Council. To the fullest extent permitted by law, no responsibility or liability is accepted by Auditing Solutions Ltd to any third party who purports to use or rely, for any reason whatsoever, on this report, its contents or conclusions.

3 Detailed Report

Maintenance of Accounting Records & Bank reconciliations

Our objective in this area is to ensure that accounting records are being maintained accurately and currently and that no anomalous entries appear in the spreadsheet cashbooks maintained by the Clerk. Two accounts are in operation with Lloyds Bank. We have undertaken the following checks:

 Verified all opening and closing balances between the cashbook and the Annual Return (AGAR) for 2020-21;  Ensured that appropriate analysis of receipts and payments exists to facilitate budget performance reporting and management throughout the year;  Checked transactions between the Current and Deposit Accounts and the cashbook;  Verified bank reconciliation detail on the Council’s Current and Deposit accounts for 2020-21;  Ensured the accurate disclosure of the combined balances in the Annual Return for 2020-21.

Conclusions

There are no issues arising in this area of our review warranting formal comment or recommendation.

Review of Corporate Governance

We note that the Council has reviewed and readopted Standing Orders and Financial Regulations in line with the latest NALC Model Forms and previous Internal Audit recommendations at the September 2020 Council Meeting. In particular, we are pleased to note that the tendering limit in both documents is now set at £10,000, which we believe is more appropriate to a Council of this size.

We have reviewed the Council’s minutes for the financial year to determine whether or not any issues exist, or be developing, of a financial or legal nature that may impact on the audit opinion or the future financial stability of the Council. We have also ensured that, as far as we may reasonably be expected to ascertain, the Council has operated within its legal limitations.

We note that the Council reaffirmed the General Power of Competence at the Annual Meeting of the Full Council in May 2020.

The requirements of the Transparency Code became mandatory for smaller councils from 1st April 2015. We are pleased to note that the Council continues to fully comply with the Code requirements for Smaller Authorities.

Conclusions

There are no issues arising in this area of our review warranting formal comment or recommendation.

Heytesbury, Imber & Knook PC: 2020-21 19-April-2021 Auditing Solutions Ltd

4 Review of Payments

Our aim here is to ensure that: -  Council resources are released in accordance with the Council’s approved procedures and budgets;  Payments are supported by appropriate documentation, either in the form of an original trade invoice or other appropriate form of document confirming the payment as due and/or an acknowledgement of receipt, where no other form of invoice is available;  All discounts due on goods and services supplied are identified and appropriate action taken to secure the discount;  The correct expense codes have been applied to invoices when processed; and,  VAT has been appropriately identified and coded to the control account for periodic recovery.

We have reviewed the procedures in place for receiving, checking for authenticity and accurate detail recording, processing by the Clerk and formal approval for payment by Councillors. We note that electronic payments are now in use, with some use of an approved Debit Card.

During our testing, we found three instances where payment had been made, and VAT recovered, against invoices that were not clearly made out in the name of the Council. In such instances the VAT element should not be recovered from HMRC, and the amount paid should be recorded gross in the Council’s accounts.

Conclusion and Recommendation

R1. Every effort should be made to obtain invoices for payment that are clearly made out in the name of the Council. Where this is not possible, any VAT element should not be reclaimed, and the gross cost recorded in the Council’s accounts.

Assessment and Management of Risk

Our aim here is to ensure that the Council has put in place appropriate arrangements to identify all potential areas of risk of both a financial and health and safety nature, whilst also ensuring that appropriate arrangements exist to monitor and manage those risks to minimise the opportunity for their coming to fruition. We have: -  Examined the Council’s current year insurance policy with the Local Councils Policy, brokered by BHIB and underwritten by Aviva, and we consider cover appropriate for the Council’s present requirements;  Noted that the Council’s Risk Assessment was reviewed at the September 2020 Council Meeting, which meets the requirements of Financial Regulations;  Noted that the Council’s play grounds and recreational areas continue to be inspected on an annual basis by RoSPA, with periodic inspections by designated Councillors.

Conclusions

There are no issues arising in this area of our review warranting formal comment or recommendation. Heytesbury, Imber & Knook PC: 2020-21 19-April-2021 Auditing Solutions Ltd

5 Budgetary Control and Reserves

We note that Members undertook a Budget Setting and Precept determination process which was formally approved by the Council at the December 2020 meeting, setting the 2021-22 Precept at £14,613.

We also note that members receive regular budget performance reports, including the level of bank balances, at each meeting.

We have examined the level of year-end funds available to the Council. Allowing for Earmarked Reserves of £15,115, which includes a General Reserve element of £3,665, we have calculated the Council’s General Reserve at £5,313 at 31 March 2021, which represents around 4.4 months expenditure.

Conclusions

There are no issues arising in this area of our review warranting formal comment or recommendation.

Review of Income

The Council receives income from relatively limited sources, including the annual precept, grants and bank interest. We have tested the detail of income recorded in the cashbook to such supporting records as are available and to bank statements.

Conclusions

There are no issues arising in this area this year warranting formal comment or recommendation.

Petty Cash Account

The Council does not operate a petty cash account, any out-of-pocket expenses incurred by the Clerk being paid through the normal trader payment approval procedures. Subsequently, there are no issues arising in this area of our review warranting formal comment or recommendation.

Salaries and Wages

In examining the Council’s payroll function, we aim to confirm that extant legislation is being appropriately observed as regards adherence to the Employee Rights Act 1998 and the requirements of HM Revenue and Customs (HMRC) legislation as regards the deduction and payment over of income tax and NI contributions, noting that the clerk is currently not contributing to the pension fund.

We have checked the clerk’s salary payments in the year to the approved salary and hours of employment, and appropriate HMRC deductions, with no issues arising.

Heytesbury, Imber & Knook PC: 2020-21 19-April-2021 Auditing Solutions Ltd

Conclusions

There are no issues arising in this area of our review warranting formal comment or recommendation.

Asset Registers

The Governance and Accountability Manual requires all councils to maintain a record of all assets owned. We are pleased to note compliance with this requirement with the Clerk maintaining an appropriate register.

We have reviewed to ensure that assets are valued either at original cost or, where this is not available, a nominal £1. We note the discussion by the Council at its April 2021 meeting about the ownership of some assets, especially the War Memorial and The Blind House, and will review the outcome of this in our 2021-22 audit review.

Conclusions

There are no issues arising in this area this year warranting formal comment or recommendation.

Investments and Loans

The Council has no investments, nor any loan repayable either by it, or to it.

There are no issues arising in this area of our review warranting formal comment or recommendation.

Statement of Accounts and Annual Governance and Accountability Return

The Accounts and Audit Regulations require all councils to prepare annually a Statement of Accounts, which is now in the form of the Annual Governance and Accountability Return at Section 2, which is, together with the Annual Governance Statement at Section 1, subject to independent external audit examination and certification.

As part of our review process, we have examined the Council’s procedures in relation to the identification of detail for inclusion in Section 2 of the Return. We have agreed detail therein to Section 2 of the 2020-21 Annual Governance and Accountability Return.

Conclusions

We are pleased to record that no issues arise in this area and, on the basis of the work undertaken during the course of our review for the year, we have “signed off” the Internal Audit Report in the year’s Annual Governance and Accountability Return assigning positive assurances in all areas.

Heytesbury, Imber & Knook PC: 2020-21 19-April-2021 Auditing Solutions Ltd

Rec. Recommendation Response No. R1 (Payments) Every effort should be made to obtain invoices for payment that are clearly made out in the name of the Council. Where this is not possible, any VAT element should not be reclaimed, and the gross cost recorded in the Council’s accounts.

Heytesbury, Imber & Knook PC: 2020-21 19-April-2021 Auditing Solutions Ltd