Fillable Annual Return For March 2019 (certified) (Nether Stowey Parish Council)

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Annual Return For March 2019 (certified) (Nether Stowey 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
✔
✔
✔
✔
✔
✔
✔
✔
Annual Governance and Accountability Return 2018/19 Part 3 Page 6 of 6
Section 3 – External Auditor Report and Certificate 2018/19
In respect of
Nether Stowey Parish Council
-
SO0195
1 Respective responsibilities of the body and the auditor
This authority is responsible for ensuring that its financial 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
· confirms 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 Office (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
3 External auditor certificate 2018/19
We 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.
Except
for the matters reported below
, on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return
(AGAR)
,
in our opinion the information in Sections 1 and 2 of the AGAR 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.
The responses given in Section 1, Box 9 and Section 2, Box 11 are not consistent with the prior year response. The Council has confirmed that
it does act as sole managing trustee for trust funds and thus the answer given this year is incorrect. As such, Box 9 and 11 should have been
answered ‘Yes’.
Other matters not affecting our opinion which we draw to the attention o
f the authority:
None.
* Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews for 2018/19 in Auditor
Guidance Note AGN/02. The AGN is available from the NAO website (www.nao.org.uk)
PKF LITTLEJOHN LLP
External Auditor Name
External Auditor Signature
12/09/2019
Date
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