Oakham Town Council accounts 2015 - 2016
Dear All Oakham Town Council
Just in case there is a repeat of the events of last years meeting when I was not permitted to speak by
Cllr Alf Dewis as he attempted to hide his unlawful conduct from the council I would like to point
out my following concerns regarding matters for consideration or not at the next meeting to
be held on Wednesday 22nd June 2016.
I am told the internal auditor visited the council on Friday 10th June 2016 and spent the almost the
whole day with Cllrs Micheal's, Haley and Elliot. Members have been told he found no issues.
I wonder why he did not find the huge volume of invoices paid that do not have work orders
attached. I also wonder why members and the public were not notified of his visit so they
could ask questions or raise concerns.
I would also like to know why his report is not part of the agenda. We have no proof that
the internal auditor is satisfied with our annual accounts or our annual governance.
We have only been provided with one page (appendix A) of the annual governance Statement.
Why have we not been provided with copies of all 6 pages?
The Assistant Clerk has told me, The Annual Statement of Accounts for 2015 - 2016
has not been completed and with Cllrs Michael's Haley and Elliot. Can I ask why
when we were told we had paid Streets Accountants to do this job?
Cllrs are not permitted to carry out any work relating to the accounts. This simple document should be completed by Streets or the proper officer.
When I look at section 1 page 2 of the annual governance statement for 2015 - 2016
I can immediately see a problem with two of the ticked boxes.
Box Four is ticked yes we should have ticked NO, we have not provided proper opportunity
during the year for exercises of electors rights in accordance with the requirements of the accounts
and audit regulations.
Not once during the period of 2015 - 2016 has this council notified the public of their
right or notified them of any visit of the internal auditor. The council even failed to notify
all members of the only visit of the internal auditor this year which apparently happened
on Friday 10th June 2016.
Box seven the council states it took appropriate action action on all matters raised in reports
from internal and external audit.
This is very untruthful a year on it has not started using new accounts software.
The council has ignored the external qualified audit report for 2014 - 2015 only after repeated
requests for the council to consider the report was it put before this council at the last meeting,
for council just to acknowledge. The council failed to consider its contents or make any recommendations based on its findings. According to NALC legal topics the council failed the following requirment.
Where external audit reports that internal controls within a local council are inadequate,
councils should take note of the increased risk of error, mistake and fraud. Local
councils should consider responding to auditor reports urgently and in the context of
their risk management arrangements
I will be raising the above concerns along with my objections with the external auditors, who I am
sure will provide another report which will be ignored by this council.
According to NALC legal topic we should be approving four points they are as follows
The annual return comprises four linked sections:
Section 1 - the accounting statements;
Section 2 - the annual governance statement;
Section 3 - the external auditor’s certificate and opinion;
Section 4 - the report from internal audit.
As for our internal auditor is very clear due to the ongoing relationship and comments made by Cllrs Haley and Elliot the council is ignoring the following legal requirements
2.69 Those charged with carrying out internal audit must not be asked to provide or
to offer consultancy or advice on the council’s financial decisions, controls or
processes. For them to do so would prejudice their ability to give an objective and
independent view on whether these meet the needs of the council.
2.72 The duties of internal audit relate to reporting on the adequacy and effectiveness of a
council’s system of internal control. Internal audit’s annual public report is made by
completing section 4 of the annual return. Internal audit may also report in greater
detail to the council as required.
2.73 The work of internal audit should be subject to an engagement letter on first
appointment by the council, setting out the terms of the appointment. Engagement
terms may include:
roles and responsibilities;
audit planning;
reporting requirements;
assurances around independence and competence;
access to information, members and officers;
period of engagement;
remuneration; and
any other matters required for the management of the engagement by the council.
"access to information, members and officers" It is my belief the way the finance
working group conducts itself is preventing the internal auditor from accessing members
in the same way they are preventing members having access to the internal auditor
by not giving notice of the internal auditors visits. This comment is directed mainly
to Cllr Michael Haley Deputy Mayor.
From
Martin Brookes
Dear All Oakham Town Council
Just in case there is a repeat of the events of last years meeting when I was not permitted to speak by
Cllr Alf Dewis as he attempted to hide his unlawful conduct from the council I would like to point
out my following concerns regarding matters for consideration or not at the next meeting to
be held on Wednesday 22nd June 2016.
I am told the internal auditor visited the council on Friday 10th June 2016 and spent the almost the
whole day with Cllrs Micheal's, Haley and Elliot. Members have been told he found no issues.
I wonder why he did not find the huge volume of invoices paid that do not have work orders
attached. I also wonder why members and the public were not notified of his visit so they
could ask questions or raise concerns.
I would also like to know why his report is not part of the agenda. We have no proof that
the internal auditor is satisfied with our annual accounts or our annual governance.
We have only been provided with one page (appendix A) of the annual governance Statement.
Why have we not been provided with copies of all 6 pages?
The Assistant Clerk has told me, The Annual Statement of Accounts for 2015 - 2016
has not been completed and with Cllrs Michael's Haley and Elliot. Can I ask why
when we were told we had paid Streets Accountants to do this job?
Cllrs are not permitted to carry out any work relating to the accounts. This simple document should be completed by Streets or the proper officer.
When I look at section 1 page 2 of the annual governance statement for 2015 - 2016
I can immediately see a problem with two of the ticked boxes.
Box Four is ticked yes we should have ticked NO, we have not provided proper opportunity
during the year for exercises of electors rights in accordance with the requirements of the accounts
and audit regulations.
Not once during the period of 2015 - 2016 has this council notified the public of their
right or notified them of any visit of the internal auditor. The council even failed to notify
all members of the only visit of the internal auditor this year which apparently happened
on Friday 10th June 2016.
Box seven the council states it took appropriate action action on all matters raised in reports
from internal and external audit.
This is very untruthful a year on it has not started using new accounts software.
The council has ignored the external qualified audit report for 2014 - 2015 only after repeated
requests for the council to consider the report was it put before this council at the last meeting,
for council just to acknowledge. The council failed to consider its contents or make any recommendations based on its findings. According to NALC legal topics the council failed the following requirment.
Where external audit reports that internal controls within a local council are inadequate,
councils should take note of the increased risk of error, mistake and fraud. Local
councils should consider responding to auditor reports urgently and in the context of
their risk management arrangements
I will be raising the above concerns along with my objections with the external auditors, who I am
sure will provide another report which will be ignored by this council.
According to NALC legal topic we should be approving four points they are as follows
The annual return comprises four linked sections:
Section 1 - the accounting statements;
Section 2 - the annual governance statement;
Section 3 - the external auditor’s certificate and opinion;
Section 4 - the report from internal audit.
As for our internal auditor is very clear due to the ongoing relationship and comments made by Cllrs Haley and Elliot the council is ignoring the following legal requirements
2.69 Those charged with carrying out internal audit must not be asked to provide or
to offer consultancy or advice on the council’s financial decisions, controls or
processes. For them to do so would prejudice their ability to give an objective and
independent view on whether these meet the needs of the council.
2.72 The duties of internal audit relate to reporting on the adequacy and effectiveness of a
council’s system of internal control. Internal audit’s annual public report is made by
completing section 4 of the annual return. Internal audit may also report in greater
detail to the council as required.
2.73 The work of internal audit should be subject to an engagement letter on first
appointment by the council, setting out the terms of the appointment. Engagement
terms may include:
roles and responsibilities;
audit planning;
reporting requirements;
assurances around independence and competence;
access to information, members and officers;
period of engagement;
remuneration; and
any other matters required for the management of the engagement by the council.
"access to information, members and officers" It is my belief the way the finance
working group conducts itself is preventing the internal auditor from accessing members
in the same way they are preventing members having access to the internal auditor
by not giving notice of the internal auditors visits. This comment is directed mainly
to Cllr Michael Haley Deputy Mayor.
From
Martin Brookes
