The Local Audit and Accountability Act 2014 Sections 26 and 27 and the Accounts and Audit Regulations 2015 (Si 2015/234) require the AGAR to be completed annually for the prior accounting year, approved by the Council and submitted to the appointed external auditor (PKF Littlejohn LLP). This Return includes the Annual Accounting Statement and Annual Governance Statement (for 2024/25) which are both subject to internal and external audit scrutiny, along with supporting documents, in accord with the NAO’s Code of Audit Practice 2015. This legislation also requires publication of the AGAR Sections 1 and 2.
The AGAR for 2024/25 can be downloaded on the right.