Annual Governance and Accountability Return (AGAR)

Belsay Parish Council is required to complete an Annual Governance and Accountability Return (AGAR) each year. The AGAR is a statutory document that provides information about the Council’s governance arrangements, financial management, internal controls, and compliance with legal and regulatory requirements. It also forms the basis of the external audit of the Council’s financial statements.

Accessing AGAR Documents

Our Annual Governance and Accountability Return (AGAR) documents and audit information are organised by year and can be accessed using the drop‑down boxes on this tab.  Click on the relevant year to view or download the the relevant notices, statements, and reports, including the Notice of Public Rights, Annual Governance Statement, Accounting Statements, and the external auditor’s report and certificate. This arrangement helps keep documents organised and makes it easier to find records from specific years.

Internal Audit

As part of the AGAR process, the Council must undertake an annual internal audit. The internal auditor independently reviews the Council’s financial procedures, governance arrangements, and internal control systems to ensure they are operating effectively and in accordance with relevant regulations. The Internal Audit Report forms an important part of the AGAR submission.

External Audit

The completed AGAR is submitted to an external auditor for review. The external auditor examines the Council’s financial statements and compliance with statutory requirements before issuing an audit opinion and certificate.