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E-8.1.2 Appendix 4
Audit Action Plan
Review of Place Group Income Arrangements 2009/10
Responsible: Local Services Group, Sustainable Transport Service
Our recommendations are summarised below and are categorised as:
High: a fundamental control issue, or other matter, that must be addressed immediately.
Medium: a significant control issue that must be addressed within three months.
Low: an issue that must be addressed within the next year.
No. Recommendation High Med Low Responsible Responsible Officer(s) Timescale for
Officer(s) Comments Implementation
1 As per section 6.1.2 of the audit * Lynn Ryan Validity of the action point to be 30 June 2011
report, car parking fee income (Sustainable rectified with the newly
should be reviewed to establish Transport appointed VAT adviser at
the instances where VAT has Service) HMRC. Derek Brown to meet
been charged in error on on- Hazel Young with the adviser.
street car parking and if there (Business Should the corrective action be
are any instances where VAT Support – needed, Lynn will provide
has been not charged in error on Local Services) detailed information to Hazel
off-street car parking; depending and also will ensure that the
on the overall outcome, any tax cash collection procedure in
overpaid to HMRC should be terms of the recording of ticket
recovered or a voluntary machine income is amended as
disclosure made to HMRC if the car park attendants
necessary. currently count and record the
on and off-street income
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together and all relevant
spreadsheets are updated to
reflect the correct VAT type.
Hazel to work on VAT
adjustments required for
previous periods and liaise with
Derek Brown if a Voluntary
Disclosure is needed.
2 As per section 6.1.5 of the audit * Terry Validity of the action point to be 30 June 2011
report, VAT should be charged Rogerson rectified with the newly
on land charges. The VAT not (Sustainable appointed VAT adviser at
charged in error should be Transport HMRC. Derek Brown to meet
investigated and a voluntary Service) with the adviser.
disclosure made to HRMC if Hazel Young Should any corrections be
necessary. (Business needed, Hazel will deal with
Support – VAT adjustments and liaise with
Local Services) Derek Brown if a Voluntary
Disclosure is required.
Terry will amend his charges to
reflect correct VAT application.
3 As per section 6.1.9 of the audit * Kevin No recognition of the term 30 June 2011
report, Section 184 fees should McSparron “Notice” with the relevant
be reviewed to establish whether (Sustainable members of staff. VAT is
there are instances where VAT Transport charged at STD rate for old
should not have been charged Service) builds and no VAT applied to
and any tax overpaid to HMRC Hazel Young new builds.
should be recovered. (Business Validity of the action point to be
Support – rectified with the newly
Local Services) appointed VAT adviser at
HMRC. Derek Brown to meet
with the adviser.
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Hazel to work on VAT
adjustments required for
previous periods and liaise with
Derek Brown if a Voluntary
Disclosure is needed.
4 As per section 6.2.4 of the audit * Mike Jeffrey All boats are under 15 tons. 30 June 2011
report, mooring and launching (Sustainable VAT charged correctly at STD
fees should be reviewed to Transport rate from April 2011 which
establish whether there are Service) could be confirmed by copies of
instances where VAT has not Hazel Young invoices issued for fees and
been charged in error and a ( Business permits.
voluntary disclosure made to Support – Hazel to work on VAT
HRMC if necessary. Local Services) adjustments required for
previous periods and liaise with
Derek Brown if a Voluntary
Disclosure is needed.
5 As per section 6.2.7 of the audit * Mike Jeffrey VAT is charged correctly at 30 June 2011
report, the VAT charged in error (Sustainable Exempt rate from April 2011
on concessions should be Transport which could be confirmed by
investigated and any tax Service) copies of invoices issued for
overpaid to HMRC should be Lynn Ryan licenses within Mike’s area.
recovered. (Sustainable VAT is included as Standard-
Transport rated in License agreements
Service) within Lynn’s area. It is in
Hazel Young agreement with the Legal team.
( Business Hazel to work on VAT
Support – adjustments required for
Local Services) previous periods and liaise with
Derek Brown if Voluntary
Disclosure is needed.
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6 As per section 6.2.8 of the audit * Mike Jeffrey VAT is charged correctly at 30 June 2011
report, the rents, lets and (Sustainable Exempt rate from April 2011
wayleaves income at Plessey Transport which could be confirmed by
Woods Country Park should be Service) Cash Collector spreadsheets.
reviewed to establish if VAT has Hazel Young Hazel to work on VAT
been charged in error and any ( Business adjustments required for
tax overpaid to HMRC should be Support – previous periods and liaise with
recovered. Local Services) Derek Brown if a Voluntary
Disclosure is needed.
7 As per section 6.3.3 of the audit * Elliott Hall We have notified Information 31 May 2011
report, the VAT charged in error (Sustainable Centres that VAT must not be
on replacement bus passes Transport charged on cost of replacement
should be investigated and any Service) concessionary bus passes.
tax overpaid to HMRC should be Hazel Young Monthly monitoring of
recovered. (Business transactions now in place to
Support – ensure no recurrence.
Local Services) Elliott will work with Hazel to
recover overpaid tax with
immediate effect.
8 When the VAT errors identified in * Mia Kelly 01 July 2011
To notify Transactions Manager
sections 6.1.2, 6.1.5, 6.2.7 and (Business of the outcome of the audit
6.3.3 of the audit report have Support – report.
been corrected and the possible Local Services)
VAT errors identified in sections
6.1.9, 6.2.4 and 6.2.8 of the audit
report have been resolved, the
Transactions Manager in
Finance Group should be
notified of the outcomes.
Response Completed by ___Mia Kelly_______________________________Date ____11/05/2011________
Please return this form to: Audit Service, Finance Group, County Hall, Morpeth, NE61 2EF.
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