AUDITED AGAR 2024-2025

The external auditor has completed the limited assurance review for the year ended 31st March 2025 and a copy of the certified Annual Governance and Accountability Return (AGAR) is attached. A statement will now be published (which must include publication on the council’s website). The significant matters arising from the review are summarised in the attached External Auditor’s certificate in Section 3. Minor scope for improvement has been recorded below. The Council must consider these matters at the next monthly parish council meeting and decide what action is required. In most cases this will be self-evident:-

“Minor scope for improvement in 2025/2026. The bank reconciliation was difficult to follow because it did not include cash book figures. In future the Council should use the standard proforma provided in our guidance or in the Practitioner’s Guide when preparing the bank reconciliation”.

“Accessibility Regulations. We are aware that the Accounts and Audit Regulations requirement for a physical ‘wet ink’ signature on the original AGAR, does not allow parish council’s to fully comply with the Accessibility Regulations. The National Audit Office are aware that the two pieces of legislation are not compatible, therefore smaller authorities are advised to make it clear on their website that the document is a scan and will not be fully compliant with the Accessibility Regulations.

“Audit fee. Our fee note for the audit, which is in accordance with the audit fee scales set by SAAA, and available at Audit Fees | Smaller Authorities’ Audit Appointments (saaa.co.uk) will follow. We would be grateful if you could arrange for this to be paid at the earliest opportunity”.