Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
1
HEELIS&LODGE
Local Council Services • Internal Audit
Internal Audit Report for East Bergholt Parish Council – 2025/2026
The following Internal Audit was carried out on the adequacy of systems of control in accordance with the
requirements of the Audit and Accounts Regulations 2015 and the guidance and instruction in the
Practitioners Guide 2025. The following recommendations/comments have been made:
Proper book-keeping Cash Book, regular reconciliation of books and bank statements. Supporting
vouchers, invoices and receipts
All were found to be in order. The Council hold the General Power of
Competence and LGAs137 does not apply. The cashbook is referenced providing
a clear audit trail. Supporting paperwork is in place and well referenced.
Financial regulations Standing Orders and Financial Regulations
Tenders
Appropriate payment controls including acting within the legal framework with
reference to council minutes
Identifying VAT payments and reclamation
Cheque books, paying in books and other relevant documents
Standing Orders in place: Yes
Reviewed: 12/10/2023 (Ref: 12)
Financial Regulations in place: Yes
Reviewed: 10/8/2023 (Ref: 11)
VAT reclaimed during the year: Yes
Registered: No
Submission Period: Amount:
01/04/2024-31/03/2026 £22,876.00
General Power of Competence: Yes Adopted: 11/5/2023
Minute Ref: 15
There were no tenders during the year to date that exceeded the £30,000 Public
Contract Regulations threshold.
The Council reviewed the following documents during the year of audit:
11/9/2025
Publication Scheme – Ref: 82.25.26
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
2
14/8/2025
CIL Policy – Ref: 70.25.26
8/5/2025
Committee Terms of Reference – Ref: 008/25.26
Risk Assessment Appropriate procedures in place for the activities of the council
Compliance with Data Protection regulations
Risk Assessment document in place: Yes
Data Protection registration: Yes Ref: Z8614090
Insurance was in place for the year of audit (valid 1/4/2025 – 31/3/2026). The
Risk Assessment is scheduled for review at the January 2026 meeting. Internal
Controls are scheduled for review prior to 31/3/2026.
The Council have satisfactory internal financial controls in place. The Clerk
provides financial reports to council meetings. Councillors are provided with
information to enable them to make informed decisions.
Fidelity Cover: £500,000
The level of Fidelity cover is below the recommended guidelines of year end
balances plus 50% of the precept ie £885,828 + £103,691 = £989,519.
Recommendation: To review the level of Fidelity cover.
Transparency Compliance with Assertion 10:
Website link: https://www.eastbergholt.org/
Privacy Policy published: Yes
Link: https://www.eastbergholt.org/document-library-combined/
IT Policy in place: No
IT Policy published: No
To fully comply with the new requirements it is recommended that the Council
consider adopting the model IT policy from NALC (link below). It is noted that
whilst there is no requirement to publish the policy on the Council’s website, it is
good practice to do so.
https://www.nalc.gov.uk/resource/nalc-publishes-new-it-policy-template-to-
support-parish-and-town-councils-in-meeting-governance-standards.html
Recommendation: To adopt the NALC model IT Policy.
Data Protection Policy in place: No
Data Protection Policy published: No
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
3
Recommendation: To adopt a Data Protection Policy.
Accessibility Statement in place: Yes
Accessibility Statement published: Yes
Link: https://www.eastbergholt.org/accessibility-statement/
Generic Council email addresses for officials in place: Yes
Under The Accounts & Audit Regulations councils must publish on their
website:
Audited AGAR:
2025 Annual Return, Section One Published – Yes
2025 Annual Return, Section Two Published – Yes
2025 Annual Return, Section Three Published – Yes
Notice of period for the exercise of public rights (2025)
Published – Yes
Notice of Conclusion of Audit (2025)
Published – Yes
Period of Exercise of Public Rights
Publication Date: 24/6/2025 Start Date: 25/6/2025 End Date: 5/8/2025
Under the requirements of the Accounts and Audit Regulations 2015
13(2b) council are required to display AGARs for the five years 2020-21,
2021-22, 2022-23, 2023-24 and 2024-2025 on their website.
Section 1 Section 2 Section 3 (Audited)
2020 – 2021 Yes Yes Yes
2021 – 2022 Yes Yes Yes
2022 – 2023 Yes Yes Yes
2023 – 2024 Yes Yes Yes
2024 – 2025 Yes Yes Yes
The Council have met the publication requirements.
Under the Transparency code for smaller authorities, smaller councils with
income/expenditure over £200,000 should publish on their website from 1 April
2015:
Expenditure items over £500 (quarterly) published: Not found
Procurement data published (contracts exceeding £5,000): Not found
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
4
Grants awarded to voluntary, community or external bodies published:
Not found
Senior salaries (over £50,000) published: NA
Land and car parks published: Not found
Publication Scheme published: Yes
Link: https://www.eastbergholt.org/document-library-combined/
The Council have yet to meet the requirements of the Transparency Code.
Guidance on documents that need to be published can be found at
https://www.gov.uk/government/publications/local-government-transparency-
code-2015/local-government-transparency-code-2015
Recommendation: To comply with the requirements of the Transparency Code
in accordance with the attached guidance.
Budgetary controls Verifying the budgetary process with reference to council minutes and
supporting documents
Precept: £160,000 (2025-2026) Date: 9/1/2025 (Ref: 120.24.25)
Satisfactory budgetary procedures are in place. The precept was agreed in full
council and the precept decision and amount has been clearly minuted. The
Clerk ensures the council are aware of responsibilities, commitments, forward
planning and the need for adequate reserves. Budget papers are prepared to
ensure councillors have sufficient information to make informed decisions.
Budgets are monitored during the year.
Income controls Precept and other income, including credit control mechanisms
All were found to be in order. Income controls were checked and a sample of
income received and banked cross referenced with the Cash Book and bank
statements.
Petty Cash Associated books and established system in place
A satisfactory expenses system is in place with supporting paperwork. No Petty
Cash held.
Payroll controls PAYE and NIC in place where necessary.
Compliance with Inland Revenue procedures
Records relating to contracts of employment and pensions
PAYE System in place: Yes
Employer’s Reference: 245/WZ84265
P60s issued: Yes
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
5
The Council continue to operate RTI in accordance with HMRC regulations.
Payroll is outsourced. Supporting paperwork is in place and a P60 has been
produced as part of the year end process.
Eligible employees have joined the nominated pension scheme. The last date of
re-declaration of compliance was 3/11/2025.
Asset control Inspection of asset register and checks on existence of assets
Cross checking on insurance cover
A separate asset register is in place. A review will be undertaken at the year end
to confirm that the figure in the asset register corresponds with the figure in
Section 2, Box 9 of the AGAR.
Bank Reconciliation Regularly completed and cash books reconcile with bank statements
All were in order. Bank Reconciliations are carried out regularly. The bank
statements reconciled with the accounts and bank reconciliations for all
accounts.
Bank Balances were confirmed as:
Santander xxxx9806 £46,190.13 (18/10/2025)
Santander xxxx5987 £703,339.62 (3/10/2025)
Suffolk BS* xxxx3244 £91,913.31 (31/3/2025)
The Cambridge xxxx6940 £93,575.66 (31/3/2025)
*Annual interest in November
Reserves General Reserves are reasonable for the activities of the Council
Earmarked Reserves are identified
The Council have adequate general reserves and have identified earmarked
reserves in their accounts. A further examination will take place at the year end
Year-end procedures Appropriate accounting procedures are used and can be followed through from
working papers to final documents
Verifying sample payments and income
Checking creditors and debtors where appropriate.
To be carried out at the year end.
Sole Trustee The Council has met its responsibilities as a trustee
The Council is not a sole trustee.
Internal Audit
Procedures The 2024-2025 Year End Internal Audit report was considered by the Council at
a meeting held on 12/6/2025 (Ref: 34.3).
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
6
External Audit The Council formally approved the 2025 AGAR at a meeting of the full Council
held on 12/6/2025 (Ref: 34.3).
The External Auditor’s report was considered at a meeting held 9/10/2025 (Ref:
93.4).
There were no matters arising from the External Audit.
Additional Comments/Recommendations
The Annual Parish Council meeting was held on 8/5/2025. The first item of business was the
Election of Chairman, in accordance with Standing Orders.
There are no additional comments/recommendations to make in relation to this audit.
I would like to record my appreciation to the Clerk to the Council for their assistance during the
course of the audit work and the quality of documentation provided for the audit.
Heather Heelis
Heelis & Lodge
30 November 2025
Contact details : 1 Hembling Terrace, Mill Lane, Suffolk, IP13 0PP
Tel: 07732 681125
Email: heather@heelis.eu
Heather Heelis Dip HE Local Policy FILCM
Lynne Lodge Dip HE Local Policy
7
HEELIS&LODGE
Local Council Services • Internal Audit
www.heelisandlodge.co.uk
INVOICE
To:
Please make cheques payable to: H J Heelis
Bank Details: Account 92002930 Sort Code 40-47-80
NB Change to bank account details
Thank you.
HEELIS&LODGE
Invoice No: HL9649
Date: 30 November 2025
Details Quantity Amount (£) Total (£)
To carry out Interim Internal Audit for East
Bergholt Parish Council for the year ended 31
March 2025
Courier
1
2
397.50
20.00
397.50
40.00
Total
437.50
East Bergholt Parish Council
Unit 4CD
The Gattinetts Business Centre
Hadleigh Road
East Bergholt
CO7 6QT