River Arun: matters of internal control 2023 to 2024
Updated 15 August 2024
Applies to England
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/river-arun-internal-drainage-district-idd/river-arun-matters-of-internal-control-2023-to-2024
Matters of internal control is attached to the AGAR annual internal audit report 2023 to 2024.
1. Control Objective F
Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for
Not covered by internal audit as no petty cash balances are held or administered by the IDB.
2. Control Objective G
Salaries to employees and allowances to members were paid in accordance with the authority’s approvals, and PAYE and NI requirements were properly applied
Not covered by internal audit as there are no specific employees working for the IDB, as all work done for the IDB is performed by employees of the Environment Agency who work on other duties. Therefore no salaries were directly paid by the IDB.
3. Control Objective I
Periodic and year-end bank account reconciliations were properly carried out during the year
Not covered by internal audit as the administered River Arun IDB does not operate a separate bank account. It is therefore not possible to test a separate bank account reconciliation related specifically to the IDB (that is, cash book to bank statement to general ledger). Transactions that involve real ‘cash’ transfers are conducted through the Environment Agency’s bank account which is reconciled every month by its Shared Services Centre (SSCL) provider. The transactions that are recorded on the IDB project codes represent the cash flows as if the IDB were a separate entity.
4. Control Objective K
If the authority certified itself as exempt from a limited assurance review in 2022 to 2023, it met the exemption criteria and correctly declared itself exempt
This control objective is not applicable as the River Arun IDB did not certify itself as exempt.