ANNUAL GOVERNANCE & ACCOUNTABILITY RETURN [AGAR]
Please find all pertinent documents for the 20-21 return in the following:
The JPC has completed and received closure of the 21/22 return. Their opinions and guidance for 22/23 are:
Except for the matters reported below, on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR),
in our opinion, the information in Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our
attention giving cause for concern that relevant legislation and regulatory requirements have not been met.
Section 1, Assertion 3 has been incorrectly completed. In the completion of the Annual Internal Audit Report, the internal auditor has drawn
attention to instances of non-compliance with laws and regulations in respect of Notices of meetings and payroll-related matters. Therefore, the
smaller authority should have responded ‘No’ to this assertion. We understand that both issues have been rectified since the year-end.
The AGAR was not accurately completed before submission for review. Please ensure that amendments are corrected in the prior year
comparatives when completing next year’s AGAR:
The figures in Section 2 Boxes 1 and 8 for the prior year are incorrect due to transcription errors and should read £61,923 and £67,716
Section 2, Box 4 for the current year incorrectly includes £187 of items that are not staff costs as defined in the Joint Panel on
Accountability and Governance Practitioners’ Guide. Additionally, Box 6 for the current year includes £6,442 of staff-related costs
which should have been included in the Box 4 figure. The figures in Section 2, Boxes 4 and 6 for the current year should read £26,081
and £82,010 (respectively). Similarly, £1,514 of expenses have incorrectly been included in Box 6 in the prior year, therefore Box 6 in
the comparative column should read £110,608 and Box 4 should read £6,864
PKF fees for providing the external audit report 2021/2022 amounts to £400.00 plus VAT [standard charge] their invoice will be presented for payment at the JPC meeting on the 3rd of October 2022.