An authority with either gross income or gross expenditure exceeding £25,000 or an authority with neither income nor expenditure exceeding £25,00, but which is unable to certify itself as exempt, or is requesting a limited assurance review, must return to the external auditor:

• the Annual Governance and Accountability Return Sections 1 and 2, together with
• a bank reconciliation as at 31 March 2020
• an explanation of any significant year on year variances in the accounting statements
• notification of the commencement dates of the period for the exercise of public rights
• Annual Internal Audit Report 2019/20

The Accounts and Financial Statement 2019/20 document contains the following items:

• Bank Reconciliation for year ended 31.03.20
• Receipts & Payments Summary for year ended 31.03.20
• Fixed Asset Register for year ended 31.03.20
• Itemised Expenditure Over £100 for year ended 31.03.20