Name: Millom Without Parish Council
Address: GB

Millom Without Parish Council

Governance/Audit

V.E. FALCONER

To Millom Without Parish Council
c/o Lesley Cooper
Low Marshside
The Hill
Millom
LA18 5HA

Waterblean Farm
The Hill
Millom
LA18 5HA

20th April 2026

I confirm that I have carried out the internal audit of Millom Without Parish Council Accounts for the year ending 31st March 2026. I was provided with all the documents required and I have reconciled the accounts to the bank statements and they balance.

I have checked the Millom Without Parish Council website and all the necessary documents are displayed as required.

I also recall that invoices and cheque stubs have only been signed or initialled by one signatory and remind councillors that they should be endorsed by two signatories.

Signed

Valerie E. Falconer

Valerie Falconer
Internal Auditor

Annual Internal Audit Report 2025/26

MILLOM without PARISH COUNCIL

millomwithoutparishcouncil.gov.uk

During the financial year ended 31 March 2026, this authority’s internal auditor acting independently and on the basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and controls to be in operation and obtained appropriate evidence from the authority.

The internal audit for 2025/26 has been carried out in accordance with this authority’s needs and planned coverage. On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this annual internal audit report. In all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of this authority.

Internal control objective

A. Appropriate accounting records have been properly kept throughout the financial year.	[YES]
B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.	[YES]
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.	[YES]
D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.	[YES]
E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for.	[YES]
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.	[N/A]
G. Salaries to employees and allowances to members were paid in accordance with this authority’s approvals, and PAYE and NI requirements were properly applied.	[YES]
H. Asset and investment registers were complete and accurate and properly maintained.	[YES]
I. Periodic bank account reconciliations were properly carried out during the year.	[YES]
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, were supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded.	[YES]
K. (For local councils only) The authority certified itself as exempt from a limited assurance review in 2024/25.	[NO]
L. The authority publishes information on a free to access website/webpage up to date at the time of the internal audit in accordance with any relevant transparency code requirements.	[YES]
M. The authority, during the previous year (2024/25) correctly provided for the exercise of public rights as required by the Accounts and Audit Regulations.	[YES]
N. The authority has complied with the publication requirements for 2024/25 AGAR (see AGAR Page 1 Guidance Notes).	[YES]
O. (For local councils only) Trust funds (including charitable) – The council met its responsibilities as a trustee.	[N/A]

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For any other risk areas identified by this authority, adequate controls existed (list any other risk areas below or on separate sheets if needed). Name of person who carried out the internal audit:

Valerie Falconer

Signature of person who carried out the internal audit:

Valerie Falconer

Date: 20/04/2026

Annual Governance and Accountability Return 2025/26 Form 2
Internal Audit Report (Local Councils, Internal Drainage Boards and other smaller authorities)
Page 4 of 6

Millom Without Parish Council

Internal Audit Report
2025/26