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Rachael Little MAAT AATQB Row End Farm, Soulby, Kirkby Stephen, Cumbria. CA17 4PL T: 017683 72530 M: 07896 840 320 E: [email protected] 22nd April 2019 To. Kirkby Stephen Town Council Cc: Clerk, Kirkby Stephen Town Council For the attention of Kirkby Stephen Town Council Internal Audit Q3 & Q4 I was presented with Q3 (1st October-31st December 2018) and Q4 (1st January -31st March 2019) accounting records, prepared by the RFO. Bank statements were present from HSBC (Current account, BMM and Market Account) and Cumberland Building Society. Transactional spreadsheets showing all payments and receipts were also present. AGAR figures checked as per RFO prepared spreadsheet. I checked each transaction against the bank statements and records prepared showing income/expenditure. Every payment or receipt is accounted for with a paper copy, filed in voucher number order. All cheques had two sets of initials on each cheque stub. All invoices were present for the period. Using KSTC RFO summa...