Agenda
Bardney Village Hall, Bardney, at 7.30pm
This meeting has been convened to consider and approve the Council’s year-end financial documents, including the bank reconciliation, Internal Auditor’s Report and the Annual Governance and Accountability Return (AGAR) 2025/2026. The meeting has been called as an Extraordinary Meeting because these matters could not be considered at the previous Council meeting due to the timing of receipt of the Internal Auditor’s Report and must be dealt with within the statutory reporting timetable.
32 -26/27
Fire Safety Announcement.
The chairman will give a fire safety announcement.
33 -26/27 Apologies for Absence.
To receive and accept apologies where valid reasons for absence have been given to the Clerk prior to the meeting, in accordance with Local Gov. Act 1972, Sch 12, para 40.
34 -26/27 Declarations of Interests.
To receive declarations of interest and to consider dispensation applications in relation to Disclosable Pecuniary Interests.
35 -26/27
Public Participation Item.
Session limited to 10 minutes when members of the public may address the Council on current issues or items that may become future agenda items. These can be submitted beforehand by emailing the Clerk at: clerk@bardneygroup-pc.gov.uk
36 -26/27
Lincolnshire Folk Tale Trail.
To receive an update and consider the implications for the village.
37 -26/27
Financial Year End Accounts 2025/2026.
To receive, consider and approve the bank reconciliation as at 31st March 2026
To receive and note the Internal Auditor’s Report
To consider any recommendations made by the Internal Auditor and agree any actions required.
38 26-27
Annual Governance and Accountability Return (AGAR) 2025/2026.
To consider and approve the Annual Governance Statement (Section 1) and to authorise the Chair and Clerk/RFO to sign section 1 of the AGAR.
To consider and approve the Accounting Statements (Section 2) and to authorise the Chair to sign Section 2 of the AGAR.
To consider and note the Explanation of Variances for 2025/26
To approve the dates for the exercise of public rights and associated publication requirements.
39 26-27 Exclusion of Press and Public. TO RESOLVE THAT THE COUNCIL, MOVE INTO A CLOSED SESSION IN ACCORDANCE WITH PUBLIC BODIES (ADMISSION TO MEETINGS) ACT 1960 DUE TO THE CONFIDENTIAL NATURE OF THE BUSINESS TO BE DISCUSSED IN RELATION TO THE FOLLOWING MATTERS.
41 26-27
Employment Tribunal Claim.
To receive an update and consider matters relating to the ongoing Employment Tribunal proceedings.
42 26-27 Date of Next Meeting.
Minutes
Public Forum
There were no members of the public present.
Meeting commenced at 7.30pm.
Present Cllr Corbould
Cllr Clarke
Cllr Darby
Cllr Waddington
Cllr Fleetwood Cllr Lintin
Cllr Hare
Clerk/RFO to Parish Council- Hannah Woodruff
32 26/27 Fire Safety Announcement
Cllr Corbould gave a fire safety announcement.
33 26/27 Apologies for Absence. To receive and accept apologies where valid reasons for absence have been given to the Clerk prior to the meeting.
Apologies were received by Cllr Percival, Cllr Bates and Cllr Bridgewood
34 26/27 Declarations of Interest. To receive declarations of interest under the Localism Act 2011 – being any pecuniary interest in agenda items not previously recorded on Member’s Register of Interests.
None received.
35 26/27 Public Participation Item.
No Comments
36 26/27 Lincolnshire Folk Tale Trail.
The Council received a note from Cllr Corbould regarding a proposal from Lincolnshire Folk Tale Trail, which aims to include 25 significant heritage sites across the county, subject to funding from the Arts and Humanities Research Council.
Members were advised that Bardney is proposed as one of the key locations within the trail and that, if successful, the project would also include story telling advents funded by the project.
The Council considered a request for a letter of support to accompany the funding application.
The Council RESOLVED to provide a letter of support to the Lincolnshire Folk Tale. Proposed by Cllr Hare, seconded by Cllr Clarke, and approved unanimously.
37 26/27 Financial Year End Accounts 2025/2026
a. Bank Reconciliation as at 31st March 2026. The Council received and considered the Bank reconciliation as at 31st March 2026. Cllr Fleetwood advised that the reconciliation identifies balances held in the Current Account (C) and Deposit Account (D). It was confirmed that bank interest is recorded separately within the income and expenditure records.
Action: The Council RESOLVED to approve the Bank Reconciliation as at 31st March 2026. Proposed by Cllr Clarke, seconded by Cllr Lintin, and approved unanimously.
b. Internal Auditors Report. The Council received and noted the Internal Auditor’s Report for the financial year 2025/26. The Chair highlighted that several recommendations had already been implemented or were under review and noted the auditor’s positive comments regarding the Clerk’s professionalism, commitment and progress since appointment. The Chair thanked the Clerk for her work.
The Clerk confirmed that she agreed with the auditor’s recommendations, many of which reflected issues already identified since taking up the post. Cllr Fleetwood noted the progress made since the appointment of the Clerk and that the Internal Auditor had recognised the staffing challenges experienced by the Council during the previous financial year.
Action: The Council RESOLVED to note the Internal Auditors Report for the Financial Year 2025-2026. Proposed by Cllr Fleetwood, seconded by Cllr Waddington, and approved unanimously.
c. Recommendations From the Internal Auditors Report. The Clerk presented a draft Internal Audit Action Plan based on the recommendations contained within the Internal Auditor’s Report. It was noted that a number of actions had already been completed or were in progress. The Clerk proposed submitting the draft Action Plan, together with a covering letter, to the external auditor to demonstrate that the Council had considered the findings and was actively addressing the recommendations. The covering letter would also provide context regarding the governance and staffing challenges experienced during 2025/26. The Clerk advised that the Action Plan remained a draft document and would be presented to the July meeting for formal approval. It was proposed that the Action Plan be reviewed quarterly thereafter.
Cllr Darby noted the Council’s position regarding the General Power of Competence. It was noted by Cllr Fleetwood that the Council had lost eligibility due to the lapse within the previous Council term and would not be able to adopt the power until after the next relevant election, subject to meeting the statutory criteria. Cllr Darby acknowledged this as a risk and the council agreed that CILCA training should be included within the Internal Audit Action Plan and referenced in the covering letter to the external auditor.
The Clerk confirmed that the Internal Auditor was aware of the position regarding the General Power of Competence and that this was reflected within the audit report. Cllr Darby noted that, due to the required timescales for training and qualification, the Council would not be able to regain the power during the current period. Cllr Corbould noted that the Council had to work within the constraints identified.
Cllr Clarke raised a query regarding the outstanding VAT claim. It was confirmed that no VAT claim had been submitted during the 15-month period ending March 2026. A claim of approximately £6,105 had subsequently been submitted to HMRC in April 2026, with repayment awaited. Cllr Corbould noted that the Internal Auditor’s Report reflected the Council’s position for the 2025/26 financial year.
Action: The Council RESOLVED to the consider the recommendations of the auditor and approved the submission of the Draft Internal Action Plan and accompanying letter to the external auditor. Proposed by Cllr Fleetwood, seconded by Cllr Hare, and approved unanimously.
38 26/27 Annual Governance and Accountability Return (AGAR) 2025/2026
a. Annual Governance Statement (Section 1). The council considered the Governance statements.
Assertion 1: Having recently come into post, the Clerk advised that their assessment was based on the information available from Council records, officers and the internal audit report. After reviewing the Practitioners’ Guide and discussing the matter with the internal auditor, they were satisfied that the Council could answer “Yes” to Assertion 1. Accounting records had been maintained, bank reconciliations and financial information supported the year-end accounts, and the budget and precept had been approved by the Council. While improvements were needed, particularly in monitoring and reporting budget performance against expenditure and the precept, and in reserves documentation, these weaknesses were not considered sufficient to prevent a positive assertion.
Action: The Council RESOLVED to approve a “Yes” to assertion 1 of the Annual Governance Statement. (Section 1) Proposed by Cllr Fleetwood, seconded by Cllr Hare, and approved unanimously.
Assertion 2: The Clerk advised that, having reviewed the Practitioners’ Guide and discussed the matter with the internal auditor, they recommended a “No” response to Assertion 2. Although the internal auditor had not originally recorded a “No”, they agreed with the Clerk’s assessment following discussion. The Clerk explained that, due to significant staffing and governance issues during the year, key internal control measures had not been maintained. In particular, the Council did not have an up-to-date asset register, no VAT claim had been submitted during the year, and the Financial Regulations and Standing Orders had not been reviewed, updated and formally adopted. The Clerk therefore considered these deficiencies sufficient to justify a “No” response.
Action: The Council RESOLVED to approve a “No” to assertion 2 of the Annual Governance Statement. (Section 1). Proposed by Cllr Clarke, seconded by Cllr Darby and approved unanimously.
Assertion 3: The Clerk advised that, after reviewing the Practitioners’ Guide and discussing the matter with the internal auditor, they recommended a “Yes” response to Assertion 3. The Clerk was satisfied that the Council had acted within its legal powers and complied with the relevant legislation and proper practices. This was evidenced by completed declarations of office, correctly conducted co-options, meeting agendas being issued within the required timescales (with only minor exceptions), and Council minutes providing an appropriate record of decisions and actions, including where confidentiality was required. On this basis, the Clerk considered there was sufficient evidence to support a “Yes” response.
Action: The Council RESOLVED to approve a “Yes” to assertion 3 of the Annual Governance Statement. (Section 1). Proposed by Cllr Fleetwood, seconded by Cllr Waddington, and approved unanimously.
Assertion 4: The Clerk recommended a “Yes” response, advising that the Council had complied with the requirements of the Accounts and Audit Regulations by providing the required opportunity for the exercise of electors’ rights. The statutory notice was published in the correct form, enabling interested persons to inspect the Council’s accounts and ask questions.
Action: The Council RESOLVED to approve a “Yes” to assertion 4 of the Annual Governance Statement. (Section 1). Proposed by Cllr Fleetwood, seconded by Cllr Linton, and approved unanimously.
Assertion 5: The Clerk recommended a “No” response, agreeing with the internal auditor’s assessment. The Council had not updated or formally adopted a risk register during the financial year, with the last up-to-date version dating from 2023. As a result, the Council could not confirm that appropriate risk management arrangements had been maintained and operated effectively throughout the year.
Action: The Council RESOLVED to approve a “No” to assertion 5 of the Annual Governance Statement. (Section 1). Proposed by Cllr Clarke , seconded by Cllr Hare, and approved unanimously.
Assertion 6: The Clerk recommended a “Yes” response, as the Council had maintained an adequate and effective system of internal audit by appointing an independent and competent internal auditor. The internal audit had been approved by the Council and the auditor had undertaken additional testing beyond the minimum requirements.
It was noted, however, by Cllr Darby that future arrangements should include an interim audit during the year, rather than relying solely on a year-end review, and the Clerk agreed to establish whether this option had been agreed with LALC. Cllr Fleetwood reminded that they were welcome to inspect the Council’s accounts and records at any time. The Clerk suggested introducing a formal programme of routine checks by councillors. This would involve the use of a simple checklist to verify key financial records and controls, with each check signed off and reported to the Council. The Clerk welcomed this approach as good governance and due diligence,
Action: The Council RESOLVED to approve a “Yes” to assertion 6 of the Annual Governance Statement. (Section 1). Proposed by Cllr Hare , seconded by Cllr Waddington, and approved unanimously.
Assertion 7: The Clerk recommended a “No” response, advising that the Council had not taken appropriate action on all matters raised by the internal and external auditors. In particular, recommendations from the previous year’s audit had not been fully addressed. Members agreed with the Clerk’s assessment and accepted that the appropriate response to Assertion 7 was “No”.
Action: The Council RESOLVED to approve a “No” to assertion 7 of the Annual Governance Statement. (Section 1). Proposed by Cllr Lintin, seconded by Cllr Clarke, and approved unanimously.
Assertion 8: The Clerk advised that this had been one of the most difficult assertions to assess. The Council considered whether all known litigation, liabilities and commitments with potential financial implications had been appropriately considered and disclosed. The discussion focused on the ongoing employment matter, noting that early ACAS conciliation had commenced before the year end, although no formal claim had been received until after the year end. The Council had notified its insurers, sought legal advice and retained supporting documentation; however, the Clerk expressed concern that the potential financial implications had not been explicitly reflected in the Council’s formal records or minutes at the year end. The Clerk advised that the matter should be disclosed in the covering letter to the external auditor and that future minutes should record any potential financial implications more explicitly. Although the Clerk had initially recommended a “Yes” response on balance, the Council concluded that, in the interests of openness and transparency, a “No” response was more appropriate.
Action: The Council RESOLVED to approve a “No” to assertion 8 of the Annual Governance Statement. (Section 1). Proposed by Cllr Darby, seconded by Cllr Fleetwood, and approved unanimously.
Assertion 9: Not Applicable
Assertion 10: The Clerk recommended a “No” response, in agreement with the internal auditor’s findings regarding IT and data governance. While the Council had arrangements in place for managing IT and data, key policies and procedures had not been reviewed or updated within appropriate timescales. In particular, the Council’s GDPR policies and procedures had not been reviewed since 2018, the Publication Scheme had not been updated since its adoption in 2016, and the website accessibility statement required updating to reflect the current WCAG 2.2 requirements. The Clerk therefore considered that the evidence supported a “No” response to Assertion 10.
Action: The Council RESOLVED to approve a “No” to assertion 10 of the Annual Governance Statement. (Section 1). Proposed by Cllr Bates, seconded by Cllr Linton, and approved unanimously.
Action: The Council RESOLVED: To agree the assertions of the Annual Governance Statement of the AGAR for the year 2025/2026 had been approved and authorised the Chair and the Clerk/RFO to sign the Annual Governance Statement on behalf of the Council.
b. The Accounting Statements (Section 2). The Council were presented a copy of the Accounting Statements, signed by the Responsible Finance Officer (RFO) prior to the meeting, for consideration and approval. The figures within Section 2 of the AGAR were reviewed, and Members were invited to raise any questions.
Action: The Council RESOLVED to approve the Accounting Statements (Section 2) of the AGAR for the year 2025/2026, and authorised the Chair to sign the Accounting Statements on behalf of the Council. Proposed by Cllr Hare, seconded by Cllr Clarke, and approved unanimously.
c. Explanation of Variances for 2025/26. The Council considered and noted the explanation of variances for 2025/26. The RFO advised that the explanation included supporting narrative and figures. It was noted that total receipts had decreased, creating a variance, partly due to no VAT refund being received during the year, with the previous VAT refund of £6,105 contributing to the difference.
Cllr Fleetwood noted that the version of the variance explanation circulated contained some incorrect figures. Cllr Fleetwood advised that the “total other receipts” figure for 2025/26 should read £8,958 rather than £15,011, and the “all other payments” figure should read £39,555 rather than £38,044. The corrected version would be submitted with the AGAR documentation. The Council noted the amendments and agreed that the revised explanation of variances be provided as part of the final submission.
The Council discussed staffing changes during the year and the impact on staff costs and budgets. It was noted that there had been a period of staffing transition, including locum support and changes in Clerk arrangements, which may have affected expenditure patterns. Members agreed that care should be taken when committing funds based on available balances, ensuring that expenditure is properly aligned with approved budgets and identified commitments. Cllr Darby noted the importance of maintaining accurate financial oversight when contractual commitments.
Action: The Council RESOLVED to considered and noted the explanation of variances for 2025/26. Following discussion, the Chair confirmed that this item had been considered and noted.
d. Exercise of Public Rights. The Council considered the arrangements for publishing the Notice of Public Rights, which provides electors with the opportunity to inspect the Council’s financial records and supporting documents. The Clerk noted that the notice would need to be published on Monday to provide the required notice period, with the inspection period commencing on Wednesday 1 July and ending on Tuesday 11 August, providing the required 30 working days for inspection.
Action: The Council RESOLVED to approve the proposed dates and arrangements for the exercise of public rights. Proposed by Cllr Fleetwood, seconded by Cllr Lintin, and approved unanimously.
39 26/27 To resolve to move into a closed session in accordance with the public bodies (admission meeting) act 1960 due to the confidential nature of the business to be discussed in relation to the following matters:
a. The Employment Tribunal Claim.
Action: The Council RESOLVE to go into a closed session in accordance with the Public Bodies (admissions to Meetings) Act 1960, as amended by section 100 of the Local Government Act 1972. Proposed by Cllr Fleetwood, seconded by Cllr Hare, and approved unanimously.
This part of the meeting closed at 8.45pm
The meeting continued in the absence of the press and public at 8.45pm
41 26/27 Confidential Minutes
Employment Tribunal Claim. The Clerk provided the Council with an update on the ongoing employment matter and the current position with the Council’s legal representatives. The Council noted that it was waiting confirmation regarding legal representation and that further documentation had been requested as part of the next stage of the proceedings. The Clerk advised that relevant records were being collated and would be provided within the required timescales. Members also discussed the availability of historic records and agreed that appropriate enquiries should be made to identify any additional relevant information, ensuring compliance with data protection requirements. The Council noted the update.
Meeting closed at 9.09pm.
42 26/27 Date of Next Meeting.
Thursday 15th July 2026 at 7.00pm.
