AGAR
Annual Governance and 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 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.
[Links to documents will become hyperlinked once available.]
2025/2026
Internal Auditor - Mulberry Local Authority Services Limited | Internal Audit Report (Interim) | Internal Audit Report (Final)
External Auditor - Moore UK
Notice of Public Rights
Annual Governance and Accountability Return 2025-26 (Including Section 3 - External Audit report by Moore UK)
Notice of Conclusion of Audit
FOR YOUR FURTHER INFO: Note that the Notice of Public Rights and AGAR won't be uploaded until after 20th May 2026 meeting. Notice of Conclusion of Audit typically not uploaded till around September time as is dependent on when the External Auditor finished their audit and issues their Section 3 part of it. Only at which time can we publish the Notice of Conclusion of Audit.
2024/2025
Internal Auditor - Mulberry and Co. | Internal Audit Report
External Auditor - Moore UK
Notice of Public Rights
Annual Governance and Accountability Return 2024-25 (Including Section 3 - External Audit report by Moore UK)
2023/2024
Internal Auditor - Mulberry and Co. | Internal Audit Report
External Auditor - Moore UK
Notice of Public Rights - Announcement made 31st May 2024
Annual Governance and Accountability Return 2023-24 (Including Section 3 - External Audit report by Moore UK)
2022/2023
Internal Auditor - Mulberry and Co.
External Auditor - Moore UK
Notice of Public Rights - Announcement made 2nd June 2023
Annual Governance and Accountability Return 2022-23 (including Section 3 - External Audit report by Moore UK)
2021/2022
Internal Auditor - Mulberry and Co.
External Auditor - Moore UK
Notice of Public Rights - Announcement made 1st June 2022.
Annual Governance and Accountability Return 2021-22 (including Section 3 - External Audit report by Moore UK)
2020/2021
Internal Auditor - Mulberry and Co.
External Auditor - Moore UK
Notice of Public Rights - Announcement made 10th June 2021.
Annual Governance and Accountability Return 2020-21 (and Section 3 - External Audit report by Moore UK)
2019/2020
Internal Auditor - Mulberry and Co.
External Auditor - Moore
Please note the change in Regulations relating to the publishing of AGAR and statutory audit deadlines: Annual Governance and Accountability Return 2019-20 (and Section 3 - External Audit report by Moore Stephens)
Notice of Public Rights - This has been delayed from the normal practice and inclusion of first 10 working days of July due to COVID-19 and the Council suspending normal Council meetings.
2018/2019
Internal Auditor - Mulberry and Co.
External Auditor - Moore
Annual Governance and Accountability Return 2018/19 (& Notice of Public Rights)
2017/2018
Internal Auditor - Mulberry and Co.
External Auditor - Moore Stephens