AGAR & Audited accounts

At the conclusion of the financial year, the 31st March, all English parish councils are required by the Secretary of State to complete an Annual Governance and Accountability Return (AGAR).  The AGAR is used to report accuracy of the  Council's financial statements, and the reasonableness and proportionality of the Council's Internal Controls.  

Once the Council's Responsible Finance Officer has prepared the year-end accounts, the Independent Internal Auditor examines the Council's accounting records, internal controls and overall approach to corporate governance.  Upon completion, the Internal Auditor submits a detailed internal audit report to the Council, accompanied by the duly authorised Annual Internal Audit Report contained within the AGAR.  

Upon receipt of the detailed and AGAR Internal Audit reports, the Clerk & Responsible Finance Officer prepares the full AGAR submission for scrutiny and approval by Council Members at a meeting of the full Parish Council.  Council Members resolved to Approve the AGAR submission, and sign-off the AGAR accounting and governance statements, and to Establish the period for the Notice of the Exercise of Public Rights.  The completed AGAR submission is then submitted  to the Government appointed External Auditors for examination and determination.   

The results of the External Audit are returned, along  with the External Auditor's Certificate and the Notice of Conclusion of Audit.  The AGAR return for the financial year, along with all notices  are published on the council's website and noticeboards.