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Annual Govemonce end Accountab1l�y Retum 2019/20 Part 3 Local Councils Internal Drainage Boards and o1her Smeller Authonties·

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I Ct'ftJ lhftt lor the )'OM ended 31 Morch 2020 lhl Aocounbng SllltN11C!flts III tlliS Annunl Go\omnooe nnd Aocountnbd1ly Rfllim l'IIM1 i-, � on ,ithor a � and payments or inconw and •\P8nd"1lnl basis following the guldonce In Govemanc:o nod Acccu1t.lbtl,ty ror Smnllor Authontlos - a Practitonm · Guide to Proper PractJcos and Pfll$001 fairly

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25/0812020

at recorded In minute reference

4.b)the lnancw P

In respect of

1 Respective responsibilities of the body and the auditor

it has a sound system of internal control. The authority prepares an Annual Governance and Accountability

Proper Practices

summarises the accounting records for the year ended 31 March 2020; and

external auditors.

does not

on Auditing (UK & Ireland) and does not

2 External auditor report 2019/20

no other matters have come to our attention giving cause for concern that relevant legislation and regulatory requirements have not been met.

Accountability Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014,

for the year ended 31 March 2020.

External Auditor Name

Date External Auditor Signature

Annual Governance and Accountability Return 2019/20 Part 3 Page 6 of 6 Local Councils, Internal Drainage Boards and other Smaller Authorities*

Wilshamstead Parish Council

See separate report.

23 November 2020

See separate report.

WilshamsteadParish Council

External Auditor Report 2019/20 continuation

Mazars 2

1. Introduction

This page is part of Section 3 – External Audit report 2019/20

The following matters have been raised to draw items to the attention of Wilshamstead Parish

Council. These matters came to the attention of Mazars LLP during the review of the Annual

Governance and Accountability Report (AGAR) for the year ended 31 March 2020. This report must

be presented alongside the AGAR to a full meeting of the smaller authority for review.

The review of the annual return may not disclose all shortcomings of the systems as some matters

may not have come to the attention of the auditor. For this reason, the matters raised may not be the

only ones that exist.

Except for the matters reported below on the basis of our review of the annual return, in our

opinion the information in the annual return is in accordance with proper practices and no

other matters have come to our attention giving cause for concern that relevant legislative

and regulatory requirements have not been met.

The role of clerk is being paid as a self-employed person rather than an employee, which is not

permitted by HMRC. However, the Council has indicated that is has taken reasonable steps to

comply with laws and regulations in its annual governance statement. The Council has separated

the roles of clerk and RFO to mitigate this but a contractor is still fulfilling the role of clerk by signing

the AGAR although the word clerk was crossed out and replaced by secretary. In 2019/20 the

Council should ensure that the officer signing the AGAR as clerk is paid through the payroll and tax

and national insurance treated appropriately.

The Council has not fully implemented recommendations made in 2018/19 external audit reports by

continuing to pay the clerk as a contractor rather than employee. The Council answered ‘yes’ to the

relevant assertion in the 2019/20 Annual Governance Statement, claiming it has taken appropriate

action in respect of audit reports. In future, the Council should ensure that appropriate action in

response to audit recommendations is taken within a reasonable time.

Other matters not affecting our opinion which we draw to the attention of the smaller

authority:

In undertaking the review of the 2019/20 Annual Governance and Accountability Return it came to

our attention that in 2020 the Council has not met the requirements of the 2015 Accounts and Audit

Regulations to start the period of 30 working days for the public to inspect the accounts the day

after the AGAR was published and to do so as soon as possible after it was approved. The public

rights period started on 6 August 2020 but the AGAR was not approved until 25 August 2020. The

Council should ensure that in 2020/21 they comply with the Regulations and respond ‘no’ to the

relevant assertion in its Annual Governance Statement.

No other matters came to our attention.

For and on behalf of Mazars LLP

23 November 2020

Mazars 3

Contacts

Cameron Waddell

Partner, Mazars

local.councils@mazars.co.uk

Ross Woodley

Manager, Mazars

local.councils@mazars.co.uk

Limited Assurance Admin Team

Judith Hunter

Elaine Nicholson

local.councils@mazars.co.uk

Tel: +44 (0) 191 383 6348

Mazars is an internationally integrated partnership,

specialising in audit, accountancy, advisory, tax

and legal services*. Operating in over 90 countries

and territories around the world, we draw on the

expertise of 40,400 professionals – 24,400 in

Mazars’ integrated partnership and 16,000 via the

Mazars North America Alliance – to assist clients of

all sizes at every stage in their development.

*where permitted under applicable country laws.

www.mazars.com