Fillable Annual Governance And Accountability Return 2018-2019 (Caldecote Parish Council)

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Annual Governance And Accountability Return 2018-2019 (Caldecote Parish Council)

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Annual Governance and Accountability Return 2018/19 Part 3

To be completed by Local Councils, Internal Drainage Boards and

other Smaller Authorities*:

• where the higher of gross income or gross expenditure exceeded £25,000

but did not exceed £6.5 million; or

• where the higher of gross income or gross expenditure was £25,000

or less but:

• are unable to certify themselves as exempt (fee payable); or

• have requested a limited assurance review (fee payable)

Guidance notes on completing Part 3 of the Annual Governance and

Accountability Return 2018/19

1. Every smaller authority in England that either received gross income or incurred gross expenditure

exceeding £25,000 must complete Part 3 of the Annual Governance and Accountability Return at

the end of each nancial year in accordance with Proper Practices.

2. The Annual Governance and Accountability Return is made up of three parts, pages 3 to 6:

•The annual internal audit report is completed by the authority’s internal auditor.

•Sections1and2 are to be completed and approved by the authority.

•Section3 is completed by the external auditor and will be returned to the authority.

3. The authority must approve Section 1, Annual Governance Statement, before approving Section 2,

Accounting Statements, and both must be approved and published before 1 July 2019.

4. An authority with either gross income or gross expenditure exceeding £25,000 or an authority with

neither income nor expenditure exceeding £25,000, but which is unable to certify itself as exempt, or is

requesting a limited assurance review, must return to the external auditor by email or post (not both):

• the Annual Governance and Accountability Return Sections 1 and 2, together with

• a bank reconciliation as at 31 March 2019

• an explanation of any signicant year on year variances in the accounting statements

• notication of the commencement date of the period for the exercise of public rights

• Annual Internal Audit Report 2018/19

Unless requested, do not send any additional documents to your external auditor. Y

our external auditor will

ask for any additional documents needed.

Once the external auditor has completed the review and is able to give an opinion on the limited assurance

review, the Annual Governance and Accountability Section1, Section 2 and Section 3 – External Auditor

ReportandCerticate will be returned to the authority by email or post.

Publication Requirements

Under the Accounts and Audit Regulations 2015, authorities must publish the following information on

a publicly accessible website:

Before 1 July 2019 authorities must publish:

• Notice of the period for the exercise of public rights and a declaration that the accounting statements

are as yet unaudited;

• Section 1 - Annual Governance Statement 2018/19, approved and signed, page 4

• Section 2 - Accounting Statements 2018/19, approved and signed, page 5

Not later than 30 September 2019 authorities must publish:

• Notice of conclusion of audit

•

Section3-ExternalAuditorReportandCerticate

• Sections 1 & 2 of AGAR including any amendments as a result of the limited assurance review.

It is recommended as best practice, to avoid any potential confusion by local electors and interested

parties, that you also publish the Annual Internal Audit Report, page 3.

Page 1 of 6Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*

The Annual Governance and Accountability Return constitutes the annual return referred to in the Accounts and Audit Regulations 2015.

Throughout, the words ‘external auditor’ have the same meaning as the words ‘local auditor’ in the Accounts and Audit Regulations 2015.

*for a complete list of bodies that may be smaller authorities refer to schedule 2 to the Local Audit and Accountability Act 2014.

Page 2 of 6

Guidance notes on completing Part 3 of the Annual Governance and

Accountability Return 2018/19

• The authority must comply with Proper Practices in completing Sections 1 and 2 of this Annual Governance and

Accountability Return. Proper Practices are found in the Practitioners’ Guide* which is updated from time to time

and contains everything needed to prepare successfully for the nancial year-end and the subsequent work by

the external auditor.

• Make sure that the Annual Governance and Accountability Return is complete (i.e. no empty highlighted boxes),

and is properly signed and dated. Where amendments are made by the authority to the AGAR after it has

been approved by the authority and before it has been reviewed by the external auditor, the Chairman and

RFO should initial the amendments and if necessary republish the amended AGAR and recommence the

period for the exercise of public rights. If the Annual Governance and Accountability Return contains unapproved

or unexplained amendments, it may be returned and additional costs will be incurred.

• The authority should receive and note the annual internal audit report if possible prior to approving the annual

governance statement and before approving the accounts.

• Use the checklist provided below to review the Annual Governance and Accountability Return for completeness

before returning it to the external auditor by email or post (not both).

• Do not send the external auditor any information not specically requested. However, you must inform your

externalauditoraboutanychangeofClerk,ResponsibleFinancialOfcerorChairman,andprovide

relevant email addresses and telephone numbers.

• Make sure that the copy of the bank reconciliation to be sent to your external auditor with the Annual Governance

and Accountability Return covers all the bank accounts. If the authority holds any short-term investments, note their

value on the bank reconciliation. The external auditor must be able to agree the bank reconciliation to Box 8 on the

accounting statements (Section 2, page 5). An explanation must be provided of any difference between Box 7 and

Box 8. More help on bank reconciliation is available in the Practitioners’ Guide*.

• Explain fully signicant variances in the accounting statements on page 5. Do not just send a copy of the detailed

accounting records instead of this explanation. The external auditor wants to know that you understand the reasons

for all variances. Include complete numerical and narrative analysis to support the full variance.

• If the external auditor has to review unsolicited information, or receives an incomplete bank reconciliation, or

variances are not fully explained, additional costs may be incurred.

• Make sure that the accounting statements add up and that the balance carried forward from the previous year

(Box 7 of 2018) equals the balance brought forward in the current year (Box 1 of 2019).

• The Responsible Financial Ofcer (RFO), on behalf of the authority, must set the period for the exercise of public

rights. From the commencement date for a single period of 30 consecutive working days, the approved accounts

and accounting records can be inspected. Whatever period the RFO sets it must include a common inspection

period – during which the accounts and accounting records of all smaller authorities must be available for public

inspection – of the rst ten working days of July.

• The authority must publish the information required by Regulation 15 (2), Accounts and Audit Regulations 2015,

including the period for the exercise of public rights and the name and address of the external auditor before

1 July 2019.

Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*

Completion checklist – ‘No’ answers mean you may not have met requirements

All sections

Section 1

Section 2

Sections 1 and 2

Internal Audit Report

Have all highlighted boxes have been completed?

For any statement to which the response is ‘no’, is an explanation provided?

Has an explanation of signicant variations from last year to this year been provided?

Has the bank reconciliation as at 31 March 2019 been reconciled to Box 8?

Has an explanation of any difference between Box 7 and Box 8 been provided?

Have all highlighted boxes been completed by the internal auditor and explanations provided?

Has all additional information requested, including the dates set for the period

for the exercise of public rights, been provided for the external auditor?

Trust funds – have all disclosures been made if the authority as a body corporate is a

sole managing trustee? NB: do not send trust accounting statements unless requested.

Has the authority’s approval of the accounting statements been conrmed by

the signature of the Chairman of the approval meeting?

Yes No

*Governance and Accountability for Smaller Authorities in England – a Practitioners’ Guide to Proper Practices,

can be downloaded from www.nalc.gov.uk or from www.ada.org.uk

✔

This authority’s internal auditor, acting independently and on the basis of an assessment of risk,

carried out a selective assessment of compliance with relevant procedures and controls to be in

operation during the nancial year ended 31 March 2019.

The internal audit for 2018/19 has been carried out in accordance with this authority’s needs

and planned coverage. On the basis of the ndings in the areas examined, the internal audit

conclusions are summarised in this table. Set out below are the objectives of internal control

and alongside are the internal audit conclusions on whether, in all signicant respects, the control

objectives were being achieved throughout the nancial year to a standard adequate to meet the

needs of this authority.

Annual Internal Audit Report 2018/19

ENTER NAME OF AUTHORITY

Page 3 of 6Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*

*If the response is ‘no’ you must include a note to state the implications and action being taken to address any weakness in control

identied (add separate sheets if needed).

**Note: If the response is ‘not covered’ please state when the most recent internal audit work was done in this area and when it is

next planned, or, if coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).

For any other risk areas identied by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

DD/MM/YYSIGNATURE REQUIRED

Date

Signature of person who

carried out the internal audit

DD/MM/YY DD/MM/YYDD/MM/YY

Name of person who carried out the internal auditDate(s) internal audit undertaken

ENTER NAME OF INTERNAL AUDITOR

A. Appropriate accounting records have been properly kept throughout the nancial year.

B. This authority complied with its nancial regulations, payments were supported by invoices, all

expenditure was approved and VAT was appropriately accounted for.

C. This authority assessed the signicant risks to achieving its objectives and reviewed the adequacy

of arrangements to manage these.

D. The precept or rates requirement resulted from an adequate budgetary process; progress against

the budget was regularly monitored; and reserves were appropriate.

E. Expected income was fully received, based on correct prices, properly recorded and promptly

banked; and VAT was appropriately accounted for.

F. Petty cash payments were properly supported by receipts, all petty cash expenditure was

approved and VAT appropriately accounted for.

G. Salaries to employees and allowances to members were paid in accordance with this authority’s

approvals, and PAYE and NI requirements were properly applied.

J. Accounting statements prepared during the year were prepared on the correct accounting basis

(receipts and payments or income and expenditure), agreed to the cash book, supported by an

adequate audit trail from underlying records and where appropriate debtors and creditors were

properly recorded.

H. Asset and investments registers were complete and accurate and properly maintained.

I. Periodic and year-end bank account reconciliations were properly carried out.

IF the authority certied itself as exempt from a limited assurance review in 2017/18, it met the

exemption criteria and correctly declared itself exempt. (“Not Covered” should only be ticked

where the authority had a limited assurance review of its 2017/18 AGAR)

Yes No*

Agreed? Please choose

one of the following

Internal control objective

Not

covered**

During summer 2018 this authority has correctly provided the proper opportunity for

the exercise of public rights in accordance with the requirements of the Accounts and

Audit Regulations.

Not applicable

M. (For local councils only)

Trust funds (including charitable) – The council met its responsibilities as a trustee.

Yes No Not applicable



✔







*Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe how the

authority will address the weaknesses identied. These sheets should be published with the Annual Governance Statement.

Section 1 – Annual Governance Statement 2018/19

We acknowledge as the members of:

ENTER NAME OF AUTHORITY

Page 4 of 6Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*

our responsibility for ensuring that there is a sound system of internal control, including arrangements for

the preparation of the Accounting Statements. We conrm, to the best of our knowledge and belief, with

respect to the Accounting Statements for the year ended 31 March 2019, that:

1. We have put in place arrangements for effective nancial

management during the year, and for the preparation of

the accounting statements.

2. We maintained an adequate system of internal control

including measures designed to prevent and detect fraud

and corruption and reviewed its effectiveness.

4. We provided proper opportunity during the year for

the exercise of electors’ rights in accordance with the

requirements of the Accounts and Audit Regulations.

5. We carried out an assessment of the risks facing this

authority and took appropriate steps to manage those

risks, including the introduction of internal controls and/or

external insurance cover where required.

6. We maintained throughout the year an adequate and

effective system of internal audit of the accounting

records and control systems.

7. We took appropriate action on all matters raised

in reports from internal and external audit.

8. We considered whether any litigation, liabilities or

commitments, events or transactions, occurring either

during or after the year-end, have a nancial impact on

this authority and, where appropriate, have included them

in the accounting statements.

9. (For local councils only) Trust funds including

charitable. In our capacity as the sole managing

trustee we discharged our accountability

responsibilities for the fund(s)/assets, including

nancial reporting and, if required, independent

examination or audit.

3. We took all reasonable steps to assure ourselves

that there are no matters of actual or potential

non-compliance with laws, regulations and Proper

Practices that could have a signicant nancial effect

on the ability of this authority to conduct its

business or manage its nances.

prepared its accounting statements in accordance

with the Accounts and Audit Regulations.

‘Yes’ means that this authority:Yes No*

Agreed

made proper arrangements and accepted responsibility

for safeguarding the public money and resources in

its charge.

has only done what it has the legal power to do and has

complied with Proper Practices in doing so.

during the year gave all persons interested the opportunity to

inspect and ask questions about this authority’s accounts.

considered and documented the nancial and other risks it

faces and dealt with them properly.

arranged for a competent person, independent of the nancial

controls and procedures, to give an objective view on whether

internal controls meet the needs of this smaller authority.

responded to matters brought to its attention by internal and

external audit.

disclosed everything it should have about its business activity

during the year including events taking place after the year

end if relevant.

has met all of its responsibilities where, as a body

corporate, it is a sole managing trustee of a local

trust or trusts.

Yes No N/A

AUTHORITY WEBSITE ADDRESS

Authority web address

Other information required by the Transparency Codes (not part of Annual Governance Statement)

Signed by the Chairman and Clerk of the meeting where

approval was given:

Chairman

Clerk

SIGNATURE REQUIRED

This Annual Governance Statement was approved at a

meeting of the authority on:

and recorded as minute reference:

MINUTE REFERENCE

DD/MM/YY



✔





I certify that for the year ended 31 March 2019 the Accounting

Statements in this Annual Governance and Accountability

Return have been prepared on either a receipts and payments

or income and expenditure basis following the guidance in

Governance and Accountability for Smaller Authorities – a

Practitioners’ Guide to Proper Practices and present fairly

the nancial position of this authority.

I conrm that these Accounting Statements were

approved by this authority on this date:

Signed by Chairman of the meeting where the Accounting

Statements were approved

Signed by Responsible Financial Ofcer before being

presented to the authority for approval

as recorded in minute reference:

MINUTE REFERENCE

DD/MM/YY

SIGNATURE REQUIRED

Date

8. Total value of cash and

short term investments

9. Total xed assets plus

long term investments

and assets

10. Total borrowings

The sum of all current and deposit bank accounts, cash

holdings and short term investments held as at 31 March –

To agree with bank reconciliation.

The value of all the property the authority owns – it is made

up of all its xed assets and long term investments as at

31 March.

The outstanding capital balance as at 31 March of all loans

from third parties (including PWLB).

11. (For Local Councils Only) Disclosure note

re Trust funds (including charitable)

The Council, as a body corporate, acts as sole trustee for

and is responsible for managing Trust funds or assets.

N.B. The gures in the accounting statements above do

not include any Trust transactions.

Yes

1. Balances brought

forward

2. (+) Precept or Rates and

Levies

4. (-) Staff costs

5. (-) Loan interest/capital

repayments

6. (-) All other payments

7. (=) Balances carried

forward

3. (+) Total other receipts

Total balances and reserves at the beginning of the year

as recorded in the nancial records. Value must agree to

Box 7 of previous year.

Please round all gures to nearest £1. Do not leave any

boxes blank and report £0 or Nil balances. All gures must

agree to underlying nancial records.

Notes and guidanceYear ending

31 March

2018

31 March

2019

Total amount of precept (or for IDBs rates and levies)

received or receivable in the year. Exclude any grants

received.

Total income or receipts as recorded in the cashbook less

the precept or rates/levies received (line 2). Include any

grants received.

Total expenditure or payments made to and on behalf of

all employees. Include salaries and wages, PAYE and NI

(employees and employers), pension contributions and

employment expenses.

Total expenditure or payments of capital and interest

made during the year on the authority’s borrowings (if any).

Total expenditure or payments as recorded in the cash-

book less staff costs (line 4) and loan interest/capital

repayments (line 5).

Total balances and reserves at the end of the year. Must

equal (1+2+3) - (4+5+6).

Section 2 – Accounting Statements 2018/19 for

ENTER NAME OF AUTHORITY

Page 5 of 6Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*







































✔







Page 6 of 6

Section3–ExternalAuditorReportandCerticate2018/19

ENTER NAME OF AUTHORITY

ENTER NAME OF EXTERNAL AUDITOR

1 Respective responsibilities of the body and the auditor

This authority is responsible for ensuring that its nancial management is adequate and effective and that

it has a sound system of internal control. The authority prepares an Annual Governance and Accountability

Return in accordance with Proper Practices which:

• summarises the accounting records for the year ended 31 March 2019; and

• conrms and provides assurance on those matters that are relevant to our duties and responsibilities as

external auditors.

Our responsibility is to review Sections 1 and 2 of the Annual Governance and Accountability Return in accordance

with guidance issued by the National Audit Ofce (NAO) on behalf of the Comptroller and Auditor General

(see note below). Our work does not constitute an audit carried out in accordance with International Standards

on Auditing (UK & Ireland) and does not provide the same level of assurance that such an audit would do.

2 External auditor report 2018/19

*Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews in Auditor

Guidance Note AGN/02. The AGN is available from the NAO website (www.nao.org.uk)

DD/MM/YYSIGNATURE REQUIRED

Date

External Auditor Name

(Except for the matters reported below)* on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return, in

our opinion the information in Sections 1 and 2 of the Annual Governance and Accountability Return is in accordance with Proper Practices and

no other matters have come to our attention giving cause for concern that relevant legislation and regulatory requirements have not been met.

(*delete as appropriate).

Other matters not affecting our opinion which we draw to the attention of the authority:

*We do not certify completion because:

(continue on a separate sheet if required)

3 External auditor certicate 2018/19

We certify/do not certify* that we have completed our review of Sections 1 and 2 of the Annual Governance and

Accountability Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for

the year ended 31 March 2019.

External Auditor Signature

Annual Governance and Accountability Return 2018/19 Part 3

Local Councils, Internal Drainage Boards and other Smaller Authorities*

In respect of



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