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My observations on the accounting procedures for the Litcham Parish Council are as follows: -

All entries into cash book where in my eyes very efficiently carried out by the Parish Clerk a small simple system but very adequate for accounts such as you require.

The yearly rental for the Long Meadow field wasn't collected last year so it amounts to an aged debt and overspills into this year which in turn creates a double amount to be collected all within one year which is not a good idea. This should be collected and a date set for the next rental due. if the invoice is ignored then statements and reminders should be sent periodically until outstanding arrears is paid to date.

Also the VAT was not collected, my views on this are, that you should be collecting the interest on this amount through your own bank instead The Customs and excise benefit. In future when returns are sent apply for the Credit as soon as possible if the Vat office has your Banking Details it will debit this to your account automatically

It also came to my attention that previous parish clerks have given you their expenses and you where reimbursing them, but the expenses are not backed up by any receipts. this really is not acceptable and should not be allowed in the future.

Kim Higginbotham
27th July 2005