Annual Governance and Accountability Return 2019/20 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 that:
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 2019/20
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 2020.
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) no
later than 30 June 2020. Reminder letters will incur a charge of £40 +VAT:
• the Annual Governance and Accountability Return Sections 1 and 2, together with
 a bank reconciliation as at 31 March 2020
• 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 2019/20
Unless requested, do not send any additional documents to your external auditor.
Your external auditor will
ask for any additional documents needed.
Once the external auditor has completed the limited assurance review and is able to give an opinion, 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 2020 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 2019/20, approved and signed, page 4
Section 2 - Accounting Statements 2019/20, approved and signed, page 5
Not later than 30 September 2020 authorities must publish:
Notice of conclusion of audit
Section 3 - External Auditor Report and Certicate
Sections 1 and 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 2019/20 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 121
Agenda Item 13.iii
Page 2 of 6
Guidance notes on completing Part 3 of the Annual Governance and
Accountability Return 2019/20
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 (no highlighted boxes left empty),
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 AGAR 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 before approving the annual
governance statement and 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) no later than 30 June 2020.
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 2019) equals the balance brought forward in the current year (Box 1 of 2020).
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 2020.
Annual Governance and Accountability Return 2019/20 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’, has an explanation been published?
Has an explanation of signicant variations from last year to this year been published?
Has the bank reconciliation as at 31 March 2020 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 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
Page 122
Page 119
Agenda Item 13.ii
*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 must be published with the Annual Governance Statement.
Section 1  Annual Governance Statement 2019/20
We acknowledge as the members of:
ENTER NAME OF AUTHORITY
Page 4 of 6Annual Governance and Accountability Return 2019/20 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 2020, 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
This Annual Governance Statement was approved at a
meeting of the authority on:
and recorded as minute reference:
FC19/20-13.ii
DD/MM/YY
Page 124
Bletchley and Fenny Stratford Town Council
26/05/2020
www.bletchleyfennystratford-tc.gov.uk
I certify that for the year ended 31 March 2020 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:
FC19/20-13.iii
DD/MM/YY
DD/MM/YY
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
No
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
2019
£
31 March
2020
£
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 gross salaries and wages,
employers NI contributions, employers pension
contributions, gratuities and severance payments.
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 2019/20 for
ENTER NAME OF AUTHORITY
Page 5 of 6Annual Governance and Accountability Return 2019/20 Part 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 125
Bletchley and Fenny Stratford Town Council
958,455
1,079,659
649,599
701,863
201,741
413,429
257,094
252,946
0
0
473,042
541,951
1,079,659
1,400,054
1,063,913
1,458,760
287,504
233,897
0
0
26/05/2020
20/05/2020
Page 6 of 6
Section 3 – External Auditor Report and Certicate 2019/20
ENTER NAME OF AUTHORITY
Auditing Solutions
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 2020; 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 2019/20
*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/YY
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)
(continue on a separate sheet if required)
3 External auditor certicate 2019/20
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 2020.
External Auditor
Annual Governance and Accountability Return 2019/20 Part 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
In respect of
Page 126
Bletchley and Fenny Stratford Town Council
Bletchley and Fenny Stratford Town Council
NOTICE OF PUBLIC RIGHTS AND PUBLICATION
OF UNAUDITED ANNUAL GOVERNANCE &
ACCOUNTABILITY RETURN
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2020
Local Audit and Accountability Act 2014 Sections 25, 26 and 27
The Accounts and Audit Regulations 201
5 (SI 2015/234)
The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020 (SI 2020/404)
NOTICE
NOTES
1. Date of announcement: 1 June 2020
2. Each year the smaller authority’s Annual Governance and Accountability
Return (AGAR) needs to be reviewed by an external auditor appointed by
Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR has been
published with this notice. As it has yet to be reviewed by the appointed auditor,
it is subject to change as a result of that review.
Any person interested has the right to inspect and make copies of the
accounting records for the financial year to which the audit relates and all
books, deeds, contracts, bills, vouchers, receipts and other documents relating
to those records must be made available for inspection by any person
interested. For the year ended 31 March 2020, these documents will be available
on reasonable notice by application to:
(b) DELIA SHEPHARD, TOWN CLERK
BLETCHLEY LIBRARY, WESTFIELD ROAD
BLETCHLEY MK2 2RA
clerk@bletchleyfennystratford-tc.gov.uk
01908 649469
commencing on (c) Monday 15 June 2020
and ending on (d) Friday 24 July 2020
3. Local government electors and their representatives also have:
The opportunity to question the appointed auditor about the accounting
records; and
The right to make an objection which concerns a matter in respect of which
the appointed auditor could either make a public interest report or apply to
the court for a declaration that an item of account is unlawful. Written notice
of an objection must first be given to the auditor and a copy sent to the
smaller authority.
The appointed auditor can be contacted at the address in paragraph 4 below for
this purpose between the above dates only.
4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice
2015. The appointed auditor is:
PKF Littlejohn LLP (Ref: SBA Team)
15 Westferry Circus
Canary Wharf
London E14 4HD
(sba@pkf-littlejohn.com)
5. This announcement is made by DELIA SHEPHARD, TOWN CLERK AND
RESPONSIBLE FINANCIAL OFFICER
(a) Insert date of placing of the notice
which must be not less than 1 day before
the date in (c) below
(b) Insert name, position and
address/telephone number/ email
address, as appropriate, of the Clerk or
other person to which any person may
apply to inspect the accounts
(c) Insert date, which must be at least 1
day after the date of announcement in (a)
above and at least 30 working days
before the date appointed in (d) below
(d) The inspection period between (c)
and (d) must be 30 working days
inclusive and must start on or before 1
September 2020.
(e) Insert name and position of person
placing the notice this person must be
the responsible financial officer for the
smaller authority
Page 133
Agenda Item 13.iv
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