PATAS offers its service throughout England and Wales with a specific focus in the South West, South East and the Midlands. 

All audits are carried out using a standard Internal Audit checklist that reflects the requirements of the Annual Governance and Accountability Return (AGAR), the Practitioners Guide, and the Accounts and Audit Regulations.

We regularly review and revise our procedures to ensure that we meet the latest regulations and advice.

The audit includes a review of the Council’s minutes, agendas, financial reporting and its accounts. Sample checks of a selection of transactions will be undertaken.

Once the audit has been undertaken and the checklist completed this will be sent to the Clerk/RFO for review to ensure that it is accurate. Following any amendments the Internal Audit Report will be finalised and submitted to Council for consideration.

PLANNING YOUR AUDIT

For interim audits these will normally take place between September and January. We will contact you to arrange a date to undertake the audit and can do this either onsite or remotely.

If your Council elects to undertake a full governance audit this will be undertaken between January and March. This element of the Internal Audit reviews all Council policies, identifies any areas that require attention and highlights any policies that Council may wish to consider updating, adopting and amending.  

Year End Audit visits will be undertaken between March and June. Audit dates will endeavour to work round end of year closedowns and when Council meets to approve the AGAR.

THE INTERNAL AUDIT REPORT

Each Internal Audit Report is a comprehensive review of your accounting system you have in place. The reports aim to be easy to understand and include an Action Plan that identifies areas that need attention or improvement.

The Internal Objective Controls as stated on the Annual Governance & Accountability Return (AGAR) in England are reviewed in detail. There are 15 objectives in total but not all of them may be relevant to your Council.

We will support you to address any issues that may be identified in your Internal Audit Report. We will be here to provide advice and guidance and support both the Clerk/RFO and the Council to meet all its audit requirements and we are available throughout the year.