Information for honorary branch auditors from UNISON’s chief internal auditor, John Nagle
The financial return (forms AR1 to AR6) and explanatory notes for the completion of the return for the year ending 31 December 2012 have been made available on the internet to branches. The return must be completed online; and the web address and passwords for the return were emailed to branches in the w/c 7 January 2013.
For branches that kept their records on UNISON’s online branch accounting system (OLBA), most of the figures required in the return will have been filled in automatically by OLBA. Separate year-end instructions were emailed to OLBA branches in the w/c 14 January 2013.
Honorary branch auditors should encourage their treasurer to make use of the explanatory notes that are incorporated into the return. You should ensure that the return is fully and correctly completed before signing the relevant audit certificates.
Although the return is completed online, it will not be considered a completed return until the signed-off authorisation sheet that the completed return generates is received in the post.
As last year, it is a requirement that photocopies of statements for all balances held in bank, building society, deposit accounts and/or any other short term investment accounts at 31 December 2012 be sent along with the authorisation sheet.
This year a number of additional pieces of information are required after completion of the balance sheet. These relate to branch fixed assets, accommodation, staff and salaries, bank and savings accounts, debtors and creditors. These details have been requested to facilitate the transfer of the branch records to OLBA, as well as to help ensure that branches comply with the new legislation on auto-enrolment.
Only when all of the additional questions have been completed will receipt of the return be acknowledged. Please note that
- the signed authorisation sheet,
- the photocopies of statements, and
- a cheque (made to UNISON) for any subscriptions collected locally by the branch during 2012
should be sent to: IMPS team, UNISON, Arena Point, 1 Hunts Bank, Manchester, M3 1UN. They must arrive by 15 March 2013.
If you are the sole auditor (a situation which occasionally arises but is not recommended), I would strongly advise you to encourage your branch executive committee to ensure that two auditors are appointed at the next AGM. This will reduce the sole auditor’s workload and ensure a degree of continuity should either auditor relinquish the post.
As branch auditors, you are acting as representatives of your branch’s membership as a whole. The post should not be onerous. However, much will depend on the organisational prowess of your branch treasurer.
It is essential that you are given sufficient time to complete your audit in time for the branch to meet the 15 March deadline. So make sure that the Treasurer knows in advance when you will need to start your audit work and agree a timetable with the Treasurer. It is desirable for the audited accounts to have been presented to the branch’s AGM before the deadline date.
The branch auditor’s checklist – which can be downloaded
http://www.unison.org.uk/acrobat/11.20%282a%29.pdf [pdf file] – should be used to judge whether you have covered the main aspects of the branch audit. The checklist is not obligatory nor is it exhaustive. It need not be returned to me although I will be pleased to receive it.
If further detail is required, reference should be made to suggested audit programs in the appendix to the UNISON branch auditors’ guide. This guide can be downloaded from the union’s website
http://www.unison.org.uk/acrobat/B3012.pdf [pdf file].
Should you wish to discuss any matters raised please do not hesitate to contact either myself on 020 7121 5367 or Barry Lyons on 020 7121 5404.
John Nagle, chief internal auditor, UNISON