Annual Governance and Accountability Return
Burton Overy Parish Council is required, in accordance with the Accounts and Audit Regulations, to complete an Annual Governance and Accountability Return Part 2 (AGAR) setting out a Governance Statement, Accounting Statements and Internal Audit for each financial year. If all is in order, there is also the facility for the council to certify itself as exempt from the external limited assurance review.
After approval at a parish council meeting, necessary documents are submitted to the External Auditor and published on the website and parish council notice board.
- AGAR - Annual Governance Statement
Examination of the system of internal control of the parish council
- AGAR - Accounting Statements
Summary of the accounts for the year ending 31st March
- AGAR - Internal Audit Report and Certificate
The internal auditor looks at the internal governance of the parish council to ensure that appropriate systems of financial control are in place and are working effectively.
- AGAR - Certificate of Exemption
This can be completed only by smaller authorities that wish to certify themselves as exempt from a limited assurance review.
By signing the Certificate of Exemption the parish council is confirming that:
• The authority has been in existence since before 1st April 2014
• In relation to the preceding financial year (2016/17), the external auditor has not:
o issued a public interest report in respect of the authority or any entity connected with it
o made a statutory recommendation to the authority, relating to the authority or any entity connected with it
o issued an advisory notice under paragraph 1(1) of Schedule 8 to the Audit and Accountability Act 2014 (“the Act”), and has not withdrawn the notice
o commenced judicial review proceedings under section 31(1) of the Act
o made an application under section 28(1) of the Act for a declaration that an item of account is unlawful, and the application has not been withdrawn nor has the court refused to make the declaration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 unlawful after a person made an appeal under section 28(3) of the Act.
Public Inspection of Accounts
Notice of Exercise of Public Right to Inspect Accounts - Y/e 31.03.23 (PDF, 126 Kb)
Formal public notice of residents' rights to inspect the parish council's accounts for 2022-23.
Notice of Exercise of Public Right to inspect accounts - Y/E 31.03.22 (PDF, 154 Kb)
Statutory Notice advising the public of the right to inspect the parish council's accounting statements for the financial year 2021-22.
Additional information is required to be published each year.
- Bank Reconciliation & Explanation of Variances
The Bank Reconciliation agrees the balance per bank statement at the year end (31st March) with the Parish Council's own records. The Explanation of Variances explains the significant variances (greater than 15% or £200) between the relevant year and the previous year.