Annual Governance and Accountability Return 2018/19 Part2

To be completed only by Local Councils, lnternal_Drainage Boardsand other Smaller auttrorities* where the higher of gross incomeor gross expenditure was 925,000 or less, that meet the_ qualify.ing

,

iri6ria, anci that wish to certify themselves as exempt from a limitedassurance revlew

Guidance notes on completing Part 2 of the Annual Governance and

AccountabilitY Return 20{ 8/1 I1. Every smaller authority in England where the higher of gross income or gross expenditure was €25,000

or less must tolowing th"ln-d of each financial-year, cdmpbte Part.2 of the A.nnual Govemance and

Accountability Return-in accordance with Propei Practices, unless the authority:

a) does not meet the qualifying criteria for exemption; or

b) does not wish to certify itself as exempt

2. Smaller authorities where the higher of gross annual income orgross 9nry1al expenditure does not

exceed €25,000 and that meet the qrrli"rving iriteria as set out ii the certificate of Exemption are able

to declare gremseiveJexempt trorir ieioiig the compteted Annual Govemance and Accountability

Return to the exteinaiiuoitor ior a limited asiurance r6view provided the authority completes:

a) The Gertificate of Exemption, page 3 and retums a copy of it to the external auditor either by email

or by post (not both); and

b) The Annual Governance and Accountability Return (fart 2) wh]9h is made up of:

. Annual lnternainuoii neport (page 4) to be tompletgd by the authority's intemal auditor.

. section I -AnnualGovernanc" dt"t6r"nt (pag'e 5) to 5e completed and approved by.the.authority.

. Section 2 -accJunting Statements (pag6 Sito-Ue igmplele! {approyld by the aulhoritY'

NOTE: Authoritieii"rti&ing ttremseliLs?i dxempt sHbuLD NOT send the completed Annual

Governance and Accouritability Return to the external auditor.

3. The authority must approve Section 1 Annual Governance Statement before ?PP.roying Section 1Accounting statemenii and both must be approved and published on a website before 1 July 2019'

Pu blication Req uirementsSmaller authorities must publish various docunients on a public website as required by the Accounts and

Audit Regulations 2015,the Localnuait tsmallJrAuthoriti6s) Regulations 2015 and the Transparency Code

for Smaller Authorities. These include:

. Certificate of Exemption, page 3

. Annual lnternalAudit Report 2018119, page 4

. Section 1 -AnnualGoveinance Statement20'|-8n9, page 5

. Section 2 - Accounting Statements 2018/19, page 6

. Analysis of variances. Bank reconciliation. Notice of the period for the exercise of public rights and other information required by Regulation 15 (2),

Accounts and Audit Regulations 2015.

Limited Assurance Reviewproviding the authority certifies itself as exempt, and co.mpletes and publishes.the Annual Governance

and Accountability Return, there is no requireinent for the authority to have a limited assurance review.

Any smaller authority may, however, request a limited as$rrance review. ln these circumstances the authority

should not certify itself as exempt, "rio

noi"ompleJg!!r.g certificate of Exemption, but complete Part 3

of the Annual Governance and Account uilitv netuin 2o18t1g and retum it to the external auditor for review

together with the supporting documentation iequested by the external auditor-

The cost to the smaller authority for the review will be f,200 +VAT.

'fi;';;i}}ffi#;;;;;" that may be smatter authoities refer to schedute 2 to the LocatAudit and Accountabititv Act 2014'

Annual Governance and Accountability Return 2O78119 Par't'2Lo""f bJun"ils, lnternal Oiairage eoends and .sther Smaller Authorities

Page 1 of6

Guidance notes on completing Part 2 of the Annual Governance andAccountability Return 2018119, Sections 1 and 2

' An authority that wishes to declare itself exempt from the requirernent for a limited assurance reviewmust do so at a meeting of the authority after 31 March 2019.lt should not submit its Annual Governanceand Accountability Return to the external auditor. However, as part of a more proportionate regime, theauthority must comply with the requirements of the Transparency Code for Smaller Authorities.

' The authority must comply with Proper Practices in completing Sections 1 and2 of thisAnnualGovemance and Accountability Return and the Certificate of Exemption. Proper Practices are found inlhe Practitioners'Guide* which is updated from time to time and contains everything needed to preparesuccessfully for the financial year-end.

' The authority should receive and note the annual internal audit report if possible prior to approving theannualgovernance statement and before approving the accounts.

' Make sure that theAnnual Govemance and Accountability Return is complete (i.e. no empty highlightedboxes), and is properly signed and dated. Avoid making amendments to the completed annual return.Any amendments must be approved by the authority and properly initialled.

' Use the checklist provided below to review the Annual Governance and Accountability Retum forcompleteness at the meeting at which it is signed ofi.

' You should inform your external auditor about any change of Clerk, Responsible FinanciatOfficer or Chairman, and provide relevant email addresses and telephone numbers.

' lt is recommended that the authority has numerical and narrative explanations for significant variancesin the accounting statements on page 6, should a question be raised by a member of the public. Thereis guidance provided inthe Practitioners'Guide* that may assist.

' Make sure that the accounting statements add up and the balance carried forward from the previousyear (Box 7 of 2018) equals the balance brought forward in the current year (Box 1 of 2O1g).

' The Responsible Financial Officer (RFO), on behalf of the authority, must set the commencement datefor the exercise of public rights. From the commencement date for a single period of 30 consecutiveworking days, the approved accounts and accounting records can be inspected. Whatever period theRFO sets must include a common inspection period - during which the accounts and accounting recordsof all smaller authorities must be available for public inspection - of the first ten working days of July.

' The authority must publish the information rqquired by Regulation 15 (2), Accounts and AuditRegulations 2015, including the period for the exercise of public rights and the name and addressof the extemalauditor before 1 July 2019.

Have all highlighted boxes been compleled?

Have the dates set for the period for the exercise of public rights been published?

Have all highlighted boxes been completed by the internal auditor andexplanations provided?

For any statement to which the response is 'no', is an explanation available shoulda question be raised by a local elector and/or an interested party?

Has the authority's approval of the accounting statements been confirmed by thesignature of the Chairman of the approval meeting?

ls an explanation of significant variations from last year to this year available,should a question be raised by a local elector and/or an interested party?

ls an explanation of any difference between Box 7 and Box 8 available, shoulda question be raised by a local elector and/or an interested party?

Sections 1 and 2 Trust funds * have all disclosures been made if the authority as a body corporateis a sole managing trustee? (LocalCouncils only)

Annual Governance and Accountability Return 2018/19 Paft2 'Local Councils, lnternal Drainage Boards and other SmallerAuthorities

Page 2 of 6

certificate of Exemption - AGAR 2018119 Part 2

To be completed by imaller authorities where the higher of gross income or gross

expenditure did noi "*"""d

f25,oo0 in the yell of account gnded -31yT:l^?.?'n'and that wish to certify themselves as exempt from a limited'assurance review

under Section g of the Local Audit (Smaller Authorities) Regulations 2015

There is no requirement to have a limited assurance review or to submit an Annual Govemance and Accountability

Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the

authority after 31 March zotg'ano a completed certificate of Exemption is submitted notifying the external auditor'

Q,(? t-.P, t*.,iart,iff!1,,,,,,P H,;,,$o,usl,c,,$',,

certifies that during the financial year 201g/1g, the higher of the authori$'s gross income for the year or gross

annual expenditure, for the year did not exceed f25,000

Annual gross income for the authority 2A18119:

Annual gross expenditure for the authority 2018/19:

Signed by the Responsible Financial Officer

CLCo4a),Jz--Signed by Chairman /ffagr-Email /''

(t'a.,r L eo t a h6t ay@e,?r-r l, cvr.*Published web address

oNLy this certificate of Exemption should be returned EITHER by email oR by post (not both)

as soon as Possible after certifi

BysigningthisCertificateofExemptionyouareconfirmingthat:. The authority has been in existence since before 1stApril2015. ln relation to the preceding financial year (2017t18), the externalauditor has not:

. issued a public interest report in respeit of the authority or any entity connected with it

. made a statutory recommendation to the authority, relating to ihe authority or any entity connected with it

. issued an advisory notice under paragi"ph t(t) oisctreoJl" a to the Audit and Accountability Ad.za14

("the Acf'), and has not withdrawn the notice. ior*"n"ed judicial review proceedings under ryction 31.(1) of the Act

. made an application under section zglil of the Act for a declaration that an item of account is unlawful'

and the application has not been withdrawn nor has the court refused to make the declaration

. The court has not declared an item of account unlav,rful after a person made an appeal under

section 28(3) of theAct.

lf you are able to confirm that the above statements apply and that the authority neither received gross income'

nor incurred gross expenditure, exceedingiis,ooo, thenthe certificate of Exemption can be signed and a copy

submifted to the exteinal auditor either by emailor by post (not both)'

The Annual lnternalAudit Report, Annual Governance statement, AnnualAccounting statements, an analysis of

variances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts and Audit

Regulations 2015 including the period for the exercise of pubiic righti still need to be fully completed and, along

with a copy of 6is certiticite, published on a public website" befoie 1 July 2019. By signing this certificate you

arealsoconfirmingthatyouareawareofthisrequirement.Date

lb los/ 11

Date

tbl a{l t1Telephone number

'616/'s&4ry

Annual Governance and Accountability Return 201 8/1 9 P art 2',Lo""l bJuncits, lnternji6iiinige Boa"rds and other Smaller Authorities

Page 3 of 6

Annual lnternal Audit Report Z01gl1g

tll,qHftt^ (ft,r4gH' Cor+as<-t.r-- :' :l

This authority's internal auditor, acting independently and on the basis of an assessment of risk,carried out a selective assessment of compliance with relevant procedures and controls to be inoperation during the financialyear ended 31 March 2019.

The internal audit for 2018fi9 has been carried out in accordance with this authority's needsand planned coverage. On the basis of the findings in the areas examined, the internal auditconclusions are summarised in tiiis tab{e. Sat'otitleloware the-objectives of internal controland alongside are the internal audit conclusions on whether, in all significant respects, the controlobjectives were being achieved throughout the financial year to a stindard adequate to meet theneeds of this authority.

A. ApPropriate accounting records have been properly kept throughout the financial yeir.B' This authority complied with its financial regulations, payments were supported by invoices, all

expenditure was approved and VAT was appropriately accounted for. u/:C. This authority assessed the significant risks to achieving its objectives and reviewed the aOeluacy

of arrangements to manage these.

D. The precept or rates requirement resulted tom an adequate budgetary process; progress againstthe budget was regularly monitored; and reseryes were appropriate. /,

E. Expected income was fully received, based on correct prices, properly recorded and prompflybanked, and VAT was appropriately accounted for. I

F. Petty cash payments were properly supported by receipts, all petty cash expenditure wasapproved and VAT appropriately accounted for. nt I&

G. Salaries to employees and allowances to members were paid in accordance with this authoritytapprovals, and PAYE and Nl requirements were properly applied. /

H. Asset and investments regEteElrygre :gnrqleie and accurate and properly maintained. V.l. Periodic and year-end bank account reconciliations were properly caried out. 'i/J' Accounting statements prepared during the year were prepared on the conect accounting basis

(receipts and payments or income and expenditure), agreed to the cash book, supporteO Oy anadequate audit trail from underlying records and where appropriate debtors and creditors wereproperly recorded.

/

K. lF the authority certified itself as exempt from a limited assurance review in ZA17nA, it met theexemption criteria and correctly declared itself exempt. ("Not Covered' should only be tiekedwhere the authority had a limited assurance review of its 2017/19 AGAR)

During summer 20'18 this authority has correcfly provided the proper opportunity forthe exercise of public rights in accordance with the requirements of the Accounts andAudit Regulations.

L.

'r/,'

For any other risk areas identified by this authority adequate mntrols existed (list any other risk areas on separate sheels if needed).

Date(s) internal audit undertaken

'.ftr- r*- llSignature of person whocanied out the intemal audit

Name of person who canied out the internal audit

Lwr..r* \anlt-.lt e(

{, 4-**.-u Date eb - \-- -t 1

::altiij ,i:i,rii:,-il1:'r,],:|:;

AnnualGovernanceandAccountabilityReturn2018l19Part2Local Councils, lnternal Drainage Boards and other SmallerAuthorities

\

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Section 1 -Annual Governance

We acknowledge as the members of:

Statement 2018119

-f- *y statement to which the response is'no" an explanation should be Published

This Annual Governance Statement was approved at a Signed by the Chairman and Clerk of the meeting where

approval was given:

Chairman

Clerk

and recorded as minute reference:

&o - t6-os'tt

oreoared its acfounting sfaternents in accordance'with

the Accounts and Audit Regulations't, W" tt"* put in place arrangements for effective ftnancial

management during the yeir, and for the preparation of

the accounting statements.v

(ffi p*p"r rnangements and accepted responsibil'ty

for saieguarding the public money and resources in

its charye.

z We maintained an adequate system of internal control- irt.fuaing measures designed to prevent and detectfraud

and corruotion and reviewed its effectiveness'

,/

has onty done what it has the tegal powerto do and has

cgmplied with PyPel Pracfices m doing so'3. We took all reasonable steps to assure ourselves

that there are no matters of actual or potential

non-compliance with laws, regulations and Proper-

Practices that could have a significant financial effect

on the ability of this authority to conduct its

business or manage its finances.

+ We provided proper opportunity during the year.for.

the exercise of eiectors' rights in accordance with the

- ^. .!,^66at ^r rha a..^t rnlq anrl Arrdil Reoulations. /,duinghe yeargave ail persols ilttv'susq "re vvYvt'e'u.)

irspict .ra a"iqt estions about this authoffs accounts'

,/

ffi"N drrupented the financia! and other nsks ffaces and dealt with them p'roperly'5, We canied out an assessment of the risks laqng thls

authority and took appropriate steps to manage those

risks, including the introduction of internal controls and/orr*rorp renr rirerl

ffi;Apebil person, independent of the financial

ion:,titt and prccedures, to give an objective view on whether

intemal controls meet the needs of this smaller authoity'6. W" ,"intrined throughout the year an adequate and

effective system of intemal audit of the accountng

records and control systems. /

i ffi a"*rttot brought to its attention by intemal and

extemal audit.Z We toof appropriate action on all matters raised:- -^^^*6 G^a iatamal and cvlemal audit.

.,: '.

J'

ffiW "t "utd have abofi rts business acfiv'fy

duing the yeir iqcluding events taking place after the year

end if relevant.ft

& We considered whether any litigation' liabilities or

commitments, events or transactlons, occuning either

during or after the year-end, have a financial implcl9.n

this airthority and, where appropriate' have included them

in the accounting statements.has met all of its responsibilities wherc as a body

corporate it is a sole managing trustee of a local trusl

ortrusfs.

9. lFor local councils only) Trust funds including

inaft"ble. ln our capacity as the sole managing

trustee we discharged our accountabilityresponsibilities for the fund(s)/assets' including

financial reporting and, if required, independent

examination or audit.

AnnualGovernanceandAccountabilityRetum20lE/19Part2.Local Councils, lnternai6iainagJBoeirds and other Smaller Authorities

Page 5 of 6

Section 2 - Accounting Statements 201g/i9 for

Cot-D l-t I q H A!.( /r+r-rS ut Co trt$ G*l r--

Total balances and reserves at the heginning of the yearas recorded in the financial records. Value must agree toBox 7 of previous year.

Total amount of precept (or for tDBs rates and levies)received or receivable in the year. Exclude any grantsrebeived.

3. (+) Total other receipts Total income or receipts as recorded in the cashbook lessthe precept ar rates/levies received {tine Z). lnclude anygrtihts received.

4. (-) Staff costs Total exp$nditure or payments made to and on behalf ofall employees. lnclude salaries and wages, pAyE and Nl(employees and employers), pension cantibutions andemplayment expenses.

Total expenditure or payments of capital and inierestmade duing the year on the authority,s borrowings (it any).

6. (-) All other paymentsor payments as recorded in the cash-

sfaffcosfs (line 4) and loan interest/capital

l3Eu8Total balances and reserves at the end o{ the year. Mustequal (1+2+3) - (4+S+65.

8. Total value of cash andshort term investments 8A qs tsrQS

The sum of all cunent and deposit bank accounts, cashholdings and short brm investments held as at 31 March _To' ag ree w ith ba n k rec o nc i I iatio n.

9. Total fixed assets pluslong term investmentsand assets ll0?l llo? t

The value of all the property the authority owns _ it is madeup of all its l?ied assefs and long term investmenls as af31 March.

10. Total borrowingso o The outstanding capital batance as at 3l March of all loans

from third parties (inctuding ?WLB).

11. (For Local Councils Only) Disclosure notere Trust funds (including charitable)

The Council as a body corporate acts as so/e trustee forand is responsible for managing Trust funds or assets.

N.B. The figures in the accounting statements above donot include any Trust transacfrbns.

I certiff that for the year ended 31 March 2019 the AccountingStatements in this Annual Governance and AccountabilityReturn have been prepared on either a receipts andpayments or income and expenditure basis following theguidance in Governance and Accountability for SmallerAuthorities - a Practitioners'Guide to proper practicesand present fairly the financial position of this authority.Signed by Responsible Financial Officer before beingpresented to the aulhority for approval/1I L'^'z-*"--'

I confirm that these Accounting Statements wereapproved by this authority on this date:

laf as/ t 7

as recorded in minute reference:

-?1- lt; *o.r-i\

Signed by Chairman of the meeting where the

Datels los/ t 1

Annual Governance and Accountability Return 2O1gt1g parl2Local councils, lnternal Drainage Boai'ds and other smallerAuthorities

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