The Internal Auditor…

Ferret has been looking at the Financial Regulations that Hemsworth Town Council is supposed to observe. There appears to Ferret to be many that are currently not being observed satisfactorily but one in particular stands out in relation to the appointment of the Internal Auditor.

As you will probably recall,  Mr Simon Knee was appointed Internal auditor shortly after he was called in to make the books balance after the spending spree that took place involving the conversion of the Lakeside café into a bar.

He has been previously employed by the Eccles’s who did declare an interest at the meeting to appoint him but they failed to leave the room as required to do so.

Below are the regulations that apply and should have been followed:

2.5. The internal auditor shall be appointed by and shall carry out the work in relation to internal controls required by the council in accordance with proper practices.

2.6. The internal auditor shall:

• be competent and independent of the financial operations of the council;

• report to council in writing, or in person, on a regular basis with a minimum of one annual written report during each financial year;

• to demonstrate competence, objectivity and independence, be free from any actual or perceived conflicts of interest, including those arising from family relationships; and

• have no involvement in the financial decision making, management or control of the council.

2.7. Internal or external auditors may not under any circumstances:

• perform any operational duties for the council;

• initiate or approve accounting transactions; or

One in particular stands out to Ferret:

• to demonstrate competence, objectivity and independence, be free from any actual or perceived conflicts of interest, including those arising from family relationships;

Ferret believes that his prior connections and the recommendation that the Eccles’ made with regards to his appointment should have prevented him from being considered.

Ferret believes it is time Hemsworth Town Council followed their own rules and dispense with this persons services as soon as possible…