Appendix E Internal Audit Report January 2022

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The current legislation requires local authorities to employ both External and Internal Auditors.  The External Auditors are appointed by Central Government and are currently PKF Littlejohn LLP.

The duties of the Internal Auditor are to check that the council’s accounts are accurate, that proper financial procedures are being followed and to ensure that the council legally has the power to spend the money for each transaction.

In December 2021, the Clerk met with Karen Levett, who lives in Bozeat and runs an accountancy business based in Olney, she has worked as a registered auditor in the past.  Current practice and procedures were discussed and a quote was received.


1 – Northants CALC – the table of fees provided by NorthantsCALC advises that charges are based on the annual expenditure of the council and, if the expenditure for 2021-2022 follows the levels of the previous 2 years we would fall into either Band 4 [£275] or Band 5 [£350].

2 – Karen Levett Accountancy Services – a quote for £800 plus VAT for the first year has been received with the fees being reviewed after the first audit has taken place and the volume of work required has been assessed.

The Parish Council needs to consider the benefits of using a local auditor against that of using a local authority service.