2026 Independent Internal Audit – Summary Statement 

Ilton Parish Council has received the 2026 Independent Internal Audit Report, covering the financial year 1 April 2025 to 31 March 2026. The audit was carried out in accordance with the requirements set out in the Smaller Authorities’ Proper Practices Panel (SAPPP) Practitioners’ Guide.

As part of the audit, the Council was assessed against the full range of control objectives, including:

• A. Proper maintenance of accounting records

• B. Compliance with financial regulations and approval processes• 

C. Risk management and review arrangements• 

D. Budget setting, monitoring, and adequacy of reserves• 

E. Income management and VAT accounting•

 F. Controls over cash payments• 

G. Payroll, PAYE and member allowances• 

H. Maintenance of asset and investment registers• 

I. Regular bank reconciliations• 

J. Preparation and accuracy of accounting statements• 

L. Publication of required information on the Council’s website• 

M. Provision for the exercise of public rights for the 2024/25 AGAR• 

N. Compliance with publication requirements for the 2024/25 AGAR• 

O. Compliance with digital and data protection requirements

The Independent Auditor concluded that the Parish Council met all control objectives for the 2025/26 financial year. The full audit report will be published on the Council’s website following its formal review at the next meeting of the Parish Council.