- I wish to inform you that I will be raising the following ‘except for’ matter (qualification) on your AGAR Part 3, subject to sign off by an engagement lead:
- The smaller authority has failed to follow proper practices as it has completed, authorised and submitted an AGAR Form 3PM intended for use by Parish Meetings only, rather than an AGAR Form 3.
- The smaller authority failed to approve the AGAR in time to publish it before 1 July 2024, the date required by the Accounts and Audit Regulations 2015, and did not disclose this by answering ‘No’ to Section 1, Box 1.
- The smaller authority did not arrange for an independent internal auditor to review the internal controls and give their conclusion in the Annual Internal Audit Report during 2023/24 and did not disclose this by answering ‘No’ to Section 1, Box 6.
I am also raising the following ‘other’ matters:
- In completing an AGAR Form 3PM rather than an AGAR Form 3, the smaller authority has not provided the additional information required for AGAR Form 3 in respect of responses to Assertion 9 on the Annual Governance Statement; Boxes 11 (a) and (b) on the Accounting Statements; and internal control objectives G, L & O in the Annual Internal Audit Report.
- We note that the smaller authority did not comply with Regulation 15 of the Accounts and Audit Regulations 2015 as it failed to make proper provision during the year 2024/25 for the exercise of public rights, since the period for the exercise of public rights did not include the first 10 working days of July. As a result, the smaller authority must answer ‘No’ to Assertion 4 of the Annual Governance Statement for 2024/25 and ensure that it makes proper provision for the exercise of public rights during 2025/26.
- The smaller authority has not provided an adequate explanation for the variance between the prior and current year values in Boxes 3 and 6 of Section 2