Annual Governance & Accountability Return (AGAR)
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 Town Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Town Council. For the financial years 2023/24 and 2024/25, the Town Council’s Internal Auditor was Mulberry & Co. For the 2025/26 financial year, the Town Council appointed Parish and Town Audit Services as its Internal Auditor.
The Town Council is also required to complete an Annual Governance & Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with the Annual Governance Statement and Accounting Statements. The AGAR is then submitted to the independent External Auditor, PKF Littlejohn LLP, appointed by the Smaller Authorities Audit Appointments Ltd (SAAA) for review.
A summary of the audit process and current status of the three most recent AGARs is provided below, together with the relevant documents. AGAR documents for earlier financial years are also available further down this page.
Year Ending 31 March 2026
The Town Council’s AGAR for the year ended 31 March 2026 was examined by Parish and Town Audit Services and subsequently approved by the Full Council at its meeting held on Thursday 25 June 2026.
The completed AGAR, together with the relevant supporting documentation, was submitted to the External Auditor, PKF Littlejohn LLP, on 30th June 2026.
Following submission, the Town Council published the Notice of Public Rights and Publication of the Unaudited Annual Governance & Accountability Return, together with the Annual Governance Statement 2025/26 (Section 1), Accounting Statements 2025/26 (Section 2) and the Summary of Your Rights During the inspection period, any interested person had the right to inspect and make copies of the accounting records for the 2025/26 financial year. The inspection period ran from 1 July to 11 August 2026.
In the interests of openness and transparency, the Town Council also published a Statement regarding Section 1, Assertion 2 of the 2025 – 2026 AGAR, providing additional background and context.
PKF Littlejohn returned Section 3 of the 2025/26 AGAR on 21 September 2026 advising that they were unable to complete their review work as a result of correspondence received in relation to 2025/26 and or prior years. Once they have finalised their review, a final report will be provided.
A Notice of Audit and right to inspect the AGAR (click here) detailing the rights of inspection in line with the statutory requirements has been published on 29th September 2026 along with Sections 1 and 2 (click here) and Section 3 (click here) of the 2025/26 AGAR showing the External Auditor’s comments.
As stated in the notice, copies of the AGAR are available to purchase by any person on payment of one pound. Copies of the 2025/26 AGAR will remain available for public access for a period of not less than five years from the date of publication stated above.
Year Ending 31 March 2025
PKF Littlejohn returned Section 3 of the 2024/25 AGAR on the 24 September 2025, advising that they were unable to complete their review work as a result of correspondence received in relation to the 2024/25 financial year and/or prior years.
Following consideration of this correspondence, PKF Littlejohn concluded the audit on 4 September 2026. The Notice of Conclusion of Audit, the final External Auditor Report and Certificate, together with Sections 1 and 2 of the AGAR, are available below:
Notice of Conclusion of Audit 2024-25
Final External Auditor Report & Final Certificate 2024-25
Year Ending 31 March 2024
PKF Littlejohn returned Section 3 of the 2023/24 AGAR on 19 September 2024, advising that they were unable to complete their review as a result of correspondence received in relation to the 2023/24 financial year and/or prior years.
Following consideration of this correspondence, PKF Littlejohn concluded the audit on 18 June 2026. The Notice of Conclusion of Audit, the final External Auditor Report and Certificate, together with Sections 1 and 2 of the AGAR, are available below:
Notice of Conclusion of Audit 2023-24
Final External Auditor Report – 2023-24
AGAR 2023-24 Section 3 – Certificate
AGAR documents for previous financial years dating back to 2014 are available below:
*The name changed from the Annual Return to the Annual Governance and Accountability Return (AGAR) in 2017.
