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AGAR 2019/20

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