A REPORT into the accounts of a parish council has highlighted failings.
New Waltham Parish Council received its internal audit at its latest meeting.
An internal audit is carried out at all councils to review whether the system of financial control over a council's activities and operation is effective.
Auditor Richard Dixon's review covers the financial period up to the end of March this year. Former parish clerk and financial officer Kathy Peers resigned in October last year.
He reported that the then chairman of New Waltham Parish Council, Roger Breed, was appointed responsible financial officer on December 4 until March 5 when the new clerk Lori Dyas was appointed.
In his findings, Mr Dixon said there was no cash book, standing orders and financial regulations had not been adopted by the parish council, and it had not documented its internal control procedures.
The auditor found a total of 20 invoices which did not appear in any of the schedule of payments. Fourteen of them have been traced to bank statements, but six have not.
Cheque counterfoils have not been initialled by the cheque signatories to indicate their agreement to the cheques.
No current bank account statement has been found for the period from September 27 to October 8 by the auditor.
Mr Dixon said 16 payments appeared on the bank statements for which no documentation was provided.
He also discovered there was no evidence of budget monitoring by the council, which received £30,787 in the precept for 2013-14.
However, the auditor said: "I have received all invoices presented to audit and all are appropriate expenditure for the council."
Mr Dixon said he had seen no evidence that there was an internal audit in 2012-13, but there was a statement of payment of £60 for one carried out at the previous clerk's home in Healing on May 28 last year. The parish councillors agreed to accept an internal auditor's report at their meeting on June 5.
The auditor said in future the internal audit report must be presented to council for consideration and approval.
He said: "In view of the difficulties experienced during 2013-14 the council may wish to consider an interim internal audit in perhaps October."
In his conclusion, Mr Dixon said record-keeping had improved significantly since the new clerk started and financial controls and procedures are being put in place. He thanked her for her co-operation.
New chairman Councillor Grahame Williams said: "It (the report) was not good, but not as bad as it could have been.
"We need to make sure we adhere to the recommendations.
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