Morecambe Town Council’s 2024-25 Internal Audit, conducted by independent audit specialists Heelis & Lodge, has concluded that Morecambe Town Council’s financial procedures and governance arrangements are appropriate and effective, officially ratifying the Council’s declaration of full compliance in the Annual Governance and Accountability Return.
The internal audit for Morecambe Town Council for the financial year ending 31 March 2025 was conducted in accordance with the Audit and Accounts Regulations 2015 and requirements issued by the Smaller Authorities Proper Practices Panel – a government-appointed body overseeing audit requirements for parish and town councils – in the Practitioners Guide 2024.
The audit covered the Council’s financial systems, governance processes, and statutory compliance and its findings included that:
- Appropriate accounting records were properly kept throughout the financial year.
- The authority fully complied with its financial regulations, with payments supported by invoices, all expenditure approved and VAT appropriately accounted for.
- The authority had an appropriate risk management procedure in place, which was followed.
- The Council complied with all publication requirements under the Accounts and Audit Regulations 2015.
- No irregularities were found with payroll.
- General reserves and earmarked reserves were deemed appropriate.
- Proper internal controls were in place.
- A proper budgetary process was followed.
No negative issues were raised, while the auditors reserved particular praise for the quality of documentation provided by Morecambe Town Council and the assistance provided by its staff throughout the process.
Councillor Clark Kent, Chairperson of Morecambe Town Council and its Finance and Governance Committee, said, ‘We are obviously delighted to share the findings of the 2024-25 internal audit, which was conducted by a completely independent third-party audit specialist appointed by Councillors that is well-respected and widely used across the sector. Councillors in this administration have put a huge amount of time and effort into scrutinising the Council’s finances, improving systems and putting robust processes in place over the past few years – including acting decisively to enact recommendations from past audits.
‘On behalf of the Council I’d like to extend particular thanks to Council Officers for their hard work crafting the relevant policies and implementing robust procedures to get us to this point, as well as to the previous Chair of the Finance and Governance Committee, former Cllr Brett Cooper, who oversaw much of their implementation during the Financial Year in question.
‘Having been given a glowing assessment of our finance and governance procedures, the Council hopes it will now be able to increasingly shift its focus towards delivering even better outcomes for the people of Morecambe.’
The full Internal Audit report can be found on Morecambe Town Council’s website.