DALC Internal Audit Service 

With the specific aim of guiding member clerks and councils through the legal requirements of internal audit, DALC's specialist audit team is formed of highly experienced parish clerks and RFOs.

Our service includes –

     ·        A cost-effective and professional full internal audit

     ·        Completion of the Internal Audit Report of the AGAR

     ·        Evaluation of whether the systems of internal control are adequate

     ·        Review of risk management arrangements

     ·        Comprehensive audit report with recommendations of best practice

How does the DALC audit service work?

With the specific aim of removing some of the year-end pressure on clerks, we recommend using our two-part audit service:

Spring - focus on the AGAR and year-end finances of the Council.

Autumn - an audit of the Council’s governance documents, a review of policies, publication of information, asset register, employee records etc. 

The quote you receive, based on a simple survey, will include both the mid-year and year-end audit.  Please note: you can also opt for a single year-end audit if required (same cost as two-part).


Q: How do I start the process?

A: Complete the audit quote online form (see button below) giving details of your council's precept and submit the form to us.   You will then receive a quote, and if you decide to go ahead will be allocated an auditor from our audit team.

Q: Will my audit be done remotely or in person?

A: Most audits can be done remotely, however our auditors will do in-person audits if requested to do so or considered necessary.  There will be an additional mileage charge for in-person audits.

Q: What if I am new to clerking or there has been a change of clerk in the last year?

A: We would strongly advise councils who have had a change of clerk to have an in-person audit for at least the first year, as this enables us to support the clerk during their induction period.

Q: I am clerk to more than one council.  Will I be allocated separate auditors for each council?

A: We will do our best to allocate you the same auditor for all of your councils, however this will depend on the availability and capacity of our auditors.

Q: Why two audits per year?

A: The advantage of having a governance audit in the autumn is that any policies and documents can be updated before year-end when the auditor has to complete the AGAR (Annual Governance and  Accountability Return), and doing a two-stage audit can take the pressure off clerks.

Q: My previous audit raised a number of action points - what extra support is available?

A: Please contact DALC or your auditor for support.  Our service is a supportive service to our  member councils and we will be happy to help you through the process.

Q: Will it be cheaper to have a one-stage audit rather than two-stage?

A: There is no difference in the fee charged whether it's a two-stage audit or just at year-end.   The only additional charge would be travel expenses for an in-person audit.

Member councils can request a quote for the service by completing an Audit Quote Form : 

   Audit Quote Form