Streamlining Audits: GAPTC’s Revised Internal Audit Service

Yesterday, we hosted an information session to introduce our newly revised Internal Audit Service (IAS) and were thrilled to have so many clerks and councillors join us. The session was a great opportunity to walk through the changes, answer questions, and share practical advice to help councils prepare for a smoother and more efficient audit process.

What’s Changed?

Our revised service is designed to address common challenges that auditors and councils face. In the past, audits could become resource-intensive, with auditors spending time chasing missing documents instead of focusing on their core task—conducting a thorough and professional audit. The changes aim to streamline the process, shifting the responsibility for compiling and submitting documents to clerks, so auditors can dedicate their time to reviewing and cross-checking the information provided.

This new approach not only saves time for everyone but also ensures greater consistency and quality in the audits we deliver. Councils can expect:

A detailed checklist to help clerks prepare documents in advance.

An electronic submission form, making it easier to send complete and accurate information.

Bi-weekly drop-in sessions, starting next week and running through June, where clerks can ask questions, get advice, and ensure they’re fully prepared for their audit.

Key Points from the Session Chat

VAT Claims

VAT claims must cover at least 12 months if under £100, but councils should ensure even small amounts are noted in minutes for transparency.

Councils handling invoices for charities must take care not to reclaim VAT they are not entitled to.

Helpful Link: Claim a VAT refund as an organisation not registered for VAT - GOV.UK.

Bank Reconciliations

Reconciliations should be physically signed at meetings by any councillor except the Chair. While this is not a legal requirement, it is considered best practice for transparency.

Internal Audit Requirements

Councils are not required to change internal auditors annually but may choose to do so for fresh oversight.

If a council receives a significant one-off grant that pushes income above £25,000, they may no longer qualify for AGAR exemption. Such changes should be clarified early to avoid non-compliance.

Using the New Online Submission Form

The new form must be completed in one session as it cannot be saved partially. Clerks should use the checklist to ensure they have everything ready before starting.

Next Steps for Councils

To support clerks in adapting to the revised service, GAPTC will:

Share the recording of the session for anyone who missed it.

Update the resources page with additional materials, including the detailed checklist.

Host bi-weekly drop-in sessions to help clerks navigate the new process and prepare their submissions.

We’re here to help you every step of the way and are confident that these changes will result in a more professional and efficient audit experience for everyone involved.

For any questions or further support, don’t hesitate to contact the GAPTC team. Together, we can ensure your council is well-prepared and compliant for the year ahead.