Smaller authorities where the higher of gross annual income or gross annual expenditure does not exceed £25,000 and that meet the qualifying criteria as set out in the Certificate of Exemption are able to declare themselves exempt from sending the completed Annual Governance and Accountability Return to the external auditor for a limited assurance review.
The Accounts and Financial Statement 2020/21 document contains the following items:
- Bank Reconciliation for year ended 31.03.21
- Receipts & Payments Summary for year ended 31.03.21
- Fixed Asset Register for year ended 31.03.21
- Itemised Expenditure Over £100 for year ended 31.03.21