Annual returns are prepared every year from the accounts maintained for the financial year. An internal audit is undertaken of the processes used to ensure accuracy and good management. The Parish Council adopts the Annual Governance Statements and Accounting Statements (usually at the Annual Meeting of the Parish Council in May). Under the Local Audit (Smaller Authorities) Regulations 2015, a parish council may sign a Certificate of Exemption if its turnover is less than £25,000 and an external audit is not undertaken, unless a parishioner contacts the local authority’s audit body. There is still a period of Electors Rights to Inspect the Accounts, which is advertised on the parish notice boards and the website.
2025/2026
Notice of Public Rights and Publication of AGAR (Exempt Authority)
The AGAR Form 2 includes our accounting statement, annual governance statement and certificate of exemption.
2024/2025
2023/2024
The financial year of 2023/2024 was very challenging for us as a Parish Council. Our bank, of which we had been a customer for many years, had reverted to an expired bank mandate and as a result it became impossible to carry out bookkeeping records, make payments and monitor our budget accurately. We overcame this issue eventually by opening up a new bank account, giving us access to online banking, allowing monthly bank reconciliations and cash book recording.
As a result of not having access to our bank, we were unable to carry out our AGAR Internal Audit 2023/24. This was hugely disappointing for us, as it was out of our control. We were unfortunately fined for not submitting our Internal Audit Report, and the case was closed with PKF Littlejohn. PKF Littlejohn supplied us with a Failure to Notice of Public Interest Report (link here). Brilley Parish Council decided, however, we would still carry out the Internal Audit for 2023/24 when funds had been transferred to our new bank account and the Forms can be found below.
Archive AGAR Forms
Notice of -public-rights-2022-23-exempt-authorities- 2023 ..
Annual governance and Accountability return and Notice of Public returns 21 22
Certificate of Exemption – AGAR 2020/21 (1) Brilley PC Expenditure