Council Meeting
13 February 2025
Internal Audit 2024/25
Half Year Audit
1. The Council’s Internal Auditors, Heelis and Lodge, have conducted an interim
audit for the first half of the 2024/25 financial year. Their report is attached
from which it will be noted that the processes and procedures are considered
to be adequate and appropriate and there are few recommendations.

2. The first recommendations are under Risk Assessment on page 2 of the Audit
report.

To include GDPR in the Council’s Risk Assessment.

The Auditors advise that the General Data Protection Regulations which came
into force on 25 May 2018 are likely to have affected the way in which the
Council handles its data and they advise that due to financial risk associated
with the Regulations (i.e. financial penalties for breaches) this should form
part of the Council’s risk assessment.

The Council has operated under the regulations for seven years without any
substantive allegations of breach but nevertheless has added this to its risk
assessment currently under review.

To undertake and minute a review of risk assessment and Internal Controls by
31/03/25.

Risk assessments were reviewed by each relevant committee in January
2025 and the approved assessments are posted on the website. Internal
controls have been verified by the Internal Auditor and Financial Regulations
and Standing Orders have been reviewed during the financial year with
amendments where necessary to improve internal controls. All such
considerations are minuted.

3. The second recommendations are under Transparency on page 3 of the Audit
report.

To publish the 2024 notice of period for the exercise of public rights on the
website in order to verify publication of the internal audit.

The notice has now been published on the website – Committees – SPF –
External Audit.

To publish the audited AGAR on the Council’s website.

This is already published on the website – Committees – SPF – External Audit
– Conclusion of Audit Notice and AGAR 2023/24

4. It is RECOMMENDED that the report be noted.

Graham White
Parish Clerk
5 February 2025