The Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 set out the responsibilities of all local councils in respect of their accounting and auditing procedures.
Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Council.
The Council is also required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the independent external auditor appointed by the Audit Commission for examination.
Before 1 July 2022 the Council must publish:
- Notice of the period of exercise of public rights and a declaration that the accounting statements are as yet unaudited. This is below.
- Section 1 of the AGAR – Annual Governance Statement 2021/22, approved and signed, which can be downloaded here.
- Section 2 of the AGAR – Accounting Statements 2021/22, approved and signed, which can be downloaded here.