Headcorn Parish Council
Reasons for noncompliance and correcting actions to ensure future compliance.
Point 1.
Although appropriate arrangements are put in place to manage the finances on a day to day basis this year due to circumstances outside of our control, the internal auditor we usually employ retired without letting us know consequently we did not approach and employ a replacement internal auditor until the reminder email from yourselves (Mazars), therefore setting back the whole end of year auditing process despite the authorities (Headcorn Parish Council) records being correct and up to date until that point. In future the Clerk’s Office will ensure that the Auditor is available sufficiently in advance, no later than mid-May.
Point 3.
The Clerk (myself) did not investigate the lack of reply from the usual internal auditor and did not consider that he may have retired until too late in the day and consequently did not leave enough time to employ a replacement before the deadline. As soon as the lack of an auditor is confirmed a replacement to be found immediately.
Point 4.
Given the lack of compliance with points 1 and 3 above I have no choice but to declare our lack of retrospective compliance for this point also. To ensure that the previous two steps are taken before the deadline is reached thus avoiding “knock on” noncompliance.
Stefan Christodoulou
Clerk/RFO
Headcorn Parish Council
28/06/2023
