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Transparency

Annual Governance & Accountability Return

The Annual Governance & Accountability Return (AGAR) is the document that is submitted by local councils presenting a summary of their audit and financial information.

Local Audit and Accountability Act 2014 Sections 26 and 27  The Accounts and Audit Regulations 2015 (SI 2015/234)


The Annual Governance and Accountability Return (AGAR) typically consists of various sections, including the Annual Governance Statement, Accounting Statements, and an Internal Audit Report.  Each section requires specific information related to the council’s governance arrangements, financial transactions, assets and liabilities, income and expenditure, and other relevant details

Each year the smaller authority’s AGAR needs to be reviewed by an External Auditor appointed by the Smaller Authorities’ Audit Appointments Ltd.

The Annual Governance & Accountability Return (AGAR) is published below.

Documents

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