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Page 1
Annual Governance and Accountability Return 2023/24 Form 3
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To be completed by Local Councils, Internal Drainage Boards and other Smaller Authorities™:
« where the higher of gross income or gross expenditure exceeded £25,000 but did not exceed
£6.5 million; or
« where the higher of gross income or gross expenditure was £25,000
or less but that:
« are unable to certify themselves as exempt (fee payable); or
» have requested a limited assurance review (fee payable)
Guidance notes on completing Form 3 of the Annual Governance and
Accountability Return 2023/24
1. Every smaller authority in England that either received gross income or incurred gross expenditure
exceeding £25,000 must complete Form 3 of the Annual Governance and Accountability Return at the
end of each financial year in accordance with Proper Practices.
2. The Annual Governance and Accountability Return is made up of three parts, pages 3to6:
« The Annual Internal Audit Report must be completed by the authority’s internal auditor.
« Sections 1 and 2 must be completed and approved by the authority.
» Section 3 is completed by the external auditor and will be returned to the authority.
3. The authority must approve Section 1, Annual Governance Statement, before approving Section 2,
| Accounting Statements, and both must be approved and published on the authority website/webpage
| before 1 July 2024.
| 4. An authority with either gross income or gross expenditure exceeding £25,000 or an authority with
‘ neither income nor expenditure exceeding £25,000, but which is unable to certify itself as exempt, or is
requesting a limited assurance review, must return to the external auditor by email or post (not both)
no later than 30 June 2024. Reminder letters will incur a charge of £40 +VAT.
« the Annual Governance and Accountability Return Sections 1 and 2, together with
« a bank reconciliation as at 31 March 2024
« an explanation of any significant year on year variances in the accounting statements
« notification of the commencement date of the period for the exercise of public rights
« Annual Internal Audit Report 2023/24
Unless requested, do not send any additional documents to your external auditor. Your external auditor will
ask for any additional documents needed.
Once the external auditor has completed the limited assurance review and is able to give an opinion, the
Annual Governance and Accountability Section 1, Section 2 and Section 3 — External Auditor Report
and Certificate will be returned to the authority by email or post.
Publication Requirements
Under the Accounts and Audit Regulations 2015, authorities must publish the following information on
the authority website/webpage:
Before 1 July 2024 authorities must publish:
« Notice of the period for the exercise of public rights and a declaration that the accounting statements
are as yet unaudited;
«+ Section 1 – Annual Governance Statement 2023/24, approved and signed, page 4
+ Section 2 – Accounting Statements 2023/24, approved and signed, page 5
Not later than 30 September 2024 authorities must publish:
« Notice of conclusion of audit
+ Section 3 – External Auditor Report and Certificate
« Sections 1 and 2 of AGAR including any amendments as a result of the limited assurance review. It
is recommended as best practice, to avoid any potential confusion by local electors and interested
parties, that you also publish the Annual Internal Audit Report, page 3.
The Annual Governance and Accountability Return constitutes the annual retum referred to in the Accounts and Audit Regulations 2015.
Throughout, the words ‘external auditor’ have the same meaning as the words ‘local auditor’ in the Accounts and Audit Regulations 2015.
*for a complete list of bodies that may be smaller authorities refer to schedule 2 to the Local Audit and Accountability Act 2014.
Annual Governance and Accountability Return 2023/24 Form 3 Page 1 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities™
Page 2
Guidance notes on completing Form 3 of the Annual Governance and
Accountability Return (AGAR) 2023/24
« The authority must comply with Proper Practices in completing Sections 1 and 2 of this AGAR. Proper
Practices are found in the Practitioners’ Guide* which is updated from time to time and contains everything
needed to prepare successfully for the financial year-end and the subsequent work by the external auditor.
« Make sure that the AGAR is complete (no highlighted boxes left empty) and is properly signed and dated. Any
amendments must be approved by the authority and properly initialled.
+ The authority should receive and note the Annual Internal Audit Report before approving the Annual
Governance Statement and the accounts.
+ Use the checklist provided below to review the AGAR for completeness before returning it to the external
auditor by email or post (not both) no later than 30 June 2024.
« The Annual Governance Statement (Section 1) must be approved on the same day or before the Accounting
Statements (Section 2) and evidenced by the agenda or minute references.
+ The Responsible Financial Officer (RFO) must certify the accounts (Section 2) before they are presented to
the authority for approval. The authority must in this order; consider, approve and sign the accounts.
+ The RFO is required to commence the public rights period as soon as practical after the date of the AGAR approval.
+ You must inform your external auditor about any change of Clerk, Responsible Financial Officer or
Chair, and provide relevant authority owned generic email addresses and telephone numbers.
« Make sure that the copy of the bank reconciliation to be sent to your external auditor with the AGAR covers all
| the bank accounts. If the authority holds any short-term investments, note their value on the bank
; reconciliation. The external auditor must be able to agree the bank reconciliation to Box 8 on the accounting
} statements (Section 2, page 5). An explanation must be provided of any difference between Box 7 and
Box 8. More help on bank reconciliation is available in the Practitioners’ Guide*.
« Explain fully significant variances in the accounting statements on page 5. Do not just send a copy of the detailed
accounting records instead of this explanation. The external auditor wants to know that you understand the
reasons for all variances. Include complete numerical and narrative analysis to support the full variance.
« If the bank reconciliation is incomplete or variances not fully explained then additional costs may be incurred.
« Make sure that the accounting statements add up and that the balance carried forward from the previous year
(Box 7 of 2023) equals the balance brought forward in the current year (Box 1 of 2024).
+ The Responsible Financial Officer (RFO), on behalf of the authority, must set the commencement date for the
exercise of public rights of 30 consecutive working days which must include the first ten working days of July.
+ The authority must publish on the authority website/webpage the information required by Regulation 15 (2),
Accounts and Audit Regulations 2015, including the period for the exercise of public rights and the name and
address of the external auditor before 1 July 2024.
Completion checklist — ‘No' answers mean you may not have met requirements } CH ‘ No
All sections Have all highlighted boxes have been completed? _
Has all additional information requested, including the dates set for the period ( ‘/ |
for the exercise of public rights, been provided for the external auditor? I
Haveall highlighted boxes been completed by theinternal auditorand explanations provided? i-
For any statement to which the response is ‘nd’, has an explanation been published? [i
Section 2 Has the Responsible Financial Officer signed the accounting statements before v
presentation to the authority for approval? I
Has the authority's approval of the accounting statements been confirmed I /
by the signature of the Chair of the approval meeting? I
Has an explanation of significant variations been published where required? –
Has the bank reconciliation as at 31 March 2024 been reconciled to Box 87 –
Has an explanation of any difference between Box 7 and Box 8 been provided? [i
Sections 1 and 2 Trust funds — have all disclosures been made if the authority as a body corporate is a v
sole managing trustee? NB: do not send trust accounting statements unless requested.
*Governance and Accountability for Smaller Authorities in England — a Practitioners’ Guide to Proper Practices,
can be downloaded from www.nalc.gov.uk or from www.ada.org.uk
R RRRRrRree—eeeeemem> 2 ——— — —
Annual Governance and Accountability Return 2023/24 Form 3 Page 2 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities™
Page 3
Annual Internal Audit Report 2023/24
GREAT SANKEN PARISH CODNCIL
WWW. UREATSANKEY PC. ORG. VIL
| During the financial year ended 31 March 2024, this authority’s internal auditor acting independently and on the
| basis of an assessment of risk, carried out a selective assessment of compliance with the relevant procedures and
controls in operation and obtained appropriate evidence from the authority. |
| The internal audit for 2023/24 has been carried out in accordance with this authority's needs and planned coverage.
On the basis of the findings in the areas examined, the internal audit conclusions are summarised in this table. Set |
out below are the objectives of internal control and alongside are the internal audit conclusions on whether, in all i
significant respects, the control objectives were being achieved throughout the financial year to a standard adequate |
to meet the needs of this authority. |
| Internal control objective I l l"lfll
G No* | covered** |
A. Appropriate accounting records have been properly kept throughout the financial year. u– |
B. This authority complied with its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for. v
C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy .
i of arrangements to manage these.
‘ D. The precept or rates requirement resulted from an adequate budgetary process; progress against /
the budget was regularly monitored; and reserves were appropriate.
E. Expected income was fully received, based on correct prices, properly recorded and promptly T
banked; and VAT was appropriately accounted for.
F. Petty cash payments were properly supported by receipts, all petty cash expenditure was approved %
and VAT appropriately accounted for.
G. Salaries to employees and allowances to members were paid in accordance with this authority's /
approvals, and PAYE and NI requirements were properly applied.
| H. Asset and investments registers were complete and accurate and properly maintained. R |
| |, Periodic bank account reconciliations were properly carried out during the year. V& [ |wsugue T 0N |
| v |
J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts .N’;'EnNA-L
and payments or income and expendilure), agreed to the cash book, supported by an adequate audit / ¥ AvOIT
‘ trail from underlying records and where appropriate debtors and creditors were properly recorded. REPORT
K. If the authority certified itself as exempt from a limited assurance review in 2022/23, it met the ‘/ |
exemption criteria and correctly declared itself exempt. (/f the authority had a limited assurance
review of its 2022/23 AGAR tick “not covered”)
L. The authority published the required information on a website/webpage up to date at the time of the Iss.;‘?é)! '}}:‘m
internal audit in accordance with the relevant legislation. +* 1N TERNAL ALDIT
M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of REPORT |
public rights as required by the Accounts and Audit Regulations (during the 2023-24 AGAR period, /
were public rights in relation to the 2022-23 AGAR evidenced by a notice on the website and/or
authority approved minutes confirming the dates sef).
N. The authority has complied with the publication requirements for 2022/23 AGAR ‘/
(see AGAR Page 1 Guidance Notes).
0. (For local councils only) R TR
Trust funds (including charitable) — The council met its responsibilities as a trustee. –m
For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).
Date(s) internal audit undertaken Name of person who carried out the internal audit
nloe [2024 JOU BLSINESS SERVICES LID
| Signature of person who m g . =+ 17 ! 06 |202.
| carried out the internal audit Uontin S‘”""‘ LAZN L’ 0{ Date l kl'
| *If the response s ‘no’ please state the implications and action being taken to address any weakness in control
| identified (add separate sheets If needed).
*Note: If the response s ‘not covered: please state when the most recent Internal audit work was done in this area and when Itis
next planned; or, If coverage is not required, the annual internal audit report must explain why not (add separate sheets if needed).
e e e e e i i e B e e e e
Annual Governance and Accountability Return 2023/24 Form 3 Page 3 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities
Page 4
Section 1 — Annual Governance Statement 2023/24
We acknowledge as the members of:
GREAT SANKEY PARISH COUNCIL
our responsibility for ensuring that there is a sound system of internal control, including arrangements for
the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with
respect to the Accounting Statements for the year ended 31 March 2024, that: ‘
Agreed
Yes [ ‘Yes' means that this authority:
1. We have put in place arrangements for effective financial 3 | prepared its accounting statements in accordance
management during the year, and for the preparation of v | with the Accounts and Audit Regulations.
the accounling statements. 2 |
2. We maintained an adequate system of internal control made proper arrangements and accepted responsibility
including measures designed to prevent and detect fraud v for safeguarding the public money and resources in
and corruption and reviewed its effectiveness. its charge.
t 3, We taak all reasonable steps lo assure ourselves T3 has only done what it has the legal power to do and has
; that there are no malters of actual or potential complied with Proper Practices in doing so.
1 non-compliance with laws, regulations and Proper v
‘ Practices that could have a significant financial effect
on the abilily of this authorily to conduct its
business or manage its finances.
4, We provided proper opportunily during the year for during the year gave all persons interested the opportunily to
the exercise of electors’ rights in accordance with the v inspect and ask questions aboul this authority's accounts.
requirements of the Accounts and Audit Regulations.
5. We carrled out an assessment of the risks facing this ~ | considered and documented the financial and other risks it
authorily and took appropriale steps to manage those V. faces and dealt with them properly.
risks, Including the introduction of internal controls and/or
external insurance cover where required. 3
6. We maintained throughout the year an adequate and arranged for a competent person, independent of the financial
| effective system of Internal audit of the accounting v conlrols and procedures, to give an objective view on whether
records and control systems. Internal controls meet the needs of this smaller authorily.
7. We took appropriate action on all matters raised v responded to matters brought to its attention by internal and
in reports from Internal and external audit. exlernal audil.
8. We considered whether any litigation, liabilities or disclosed everything it should have about its business activity
commitments, events or transactions, occurring either during the year including events taking place after the year
during or after the year-end, have a financial impact on v | end if relevant.
this authority and, where appropriate, have included them
in the accounting statements.
9. (For local councils only) Trust funds including CH) No NI/l 1as met all of its responsibilities where, as a body
charltable. In our capacily as the sole managing corporate, it is a sole managing trustee of a local
trustee we discharged our accountability | trust or trusts.
responsibilities for the fund(s)/assets, including ‘
financlal reporting and, if required, independent | v
examination or audit. Eavizs]
*Please provide explanations to the external auditor on a separate sheet for each ‘No’ response and describe
how the authority will address the weaknesses Identified. These sheets must be published with the Annual
Governance Statement.
This Annual Governance Statement was approved at a Signed by the Chair and Clerk of the meeting where
meeting of the authority on: approval was given:
12) 0k 2004 OA N
and recorded as minute reference: Chair . DACa—
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WRW L Y eakdanieay pa – 6L ule
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Annual Governance and Accountability Return 2023/24 Form 3 Page 4 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 5
Section 2 — Accounting Statements 2023/24 for
GREAT SANKEY PARISH COUNCIL
Year ending Notes and guidance
31 March 31 March Please round all figures to nearest £1. Do not leave any
2023 2024 boxes blank and report £0 or Nil balances. All figures must
e b3 agree to underlying financial records.
1. Balances brought Total balances and reserves at the beginning of the year
forward 497,610 451,791 | as recorded in the financial records. Value must agree to
Box 7 of previous year.
2. (+) Precept or Rates and Total amount of precept (or for IDBs rates and levies)
Levies 492,148 506,024 received or receivable in the year. Exclude any grants
received.
3. (+) Total other receipts Total income or receipts as recorded in the cashbook less
73,642 84,811| the precept or rates/levies received (line 2). Include any
grants received.
; 4. (-) Staff costs Total expenditure or payments made to and on behalf
‘ of all employees. Include gross salaries and wages,
185,056 233,691 employers NI contributions, employers pension
‘ contributions, gratuities and severance payments.
| 5. (=) Loan interest/capital Total expenditure or payments of capital and interest
| repayments 23,334 23,334 made during the year on the authority's borrowings (if any).
| |
1
‘ 6. (-) All other payments Total expenditure or payments as recorded in the cash-
403,219 358,936/ book less staff costs (line 4) and loan interest/capital
‘ repayments (line 5).
7. (=) Balances carried Total balances and reserves at the end of the year. Must
forward 451,791 426,665| oqual (1+2+3) – (4+5+6).
8. Total value of cash and The sum of all current and deposit bank accounts, cash
short term investments 413,458 393,361| holdings and short term investments held as at 31 March —
To agree with bank reconciliation.
9. Total fixed assets plus The value of all the property the authority owns — it is made
long term investments 2,697,782 2,750,848 up of all its fixed assets and long term investments as at
and assets 31 March.
10. Total borrowings The outstanding capital balance as at 31 March of all loans
200,493 181,171| from third parties (including PWLB).
For Local Councils Only ‘ ACH No ‘ N/A l
11a. Disclosure note re Trust funds The Council, as a body corporate, acts as sole trustee and
(including charitable) v is responsible for managing Trust funds or assets.
11b. Disclosure note re Trust funds : i The figures in the accounting statements above
(including charitable) exclude any Trust transactions.
| certify that for the year ended 31 March 2024 the Accounting | | confirm that these Accounting Statements were
Statements in this Annual Governance and Accountability approved by this authority on this date:
Return have been prepared on either a receipts and payments ;
or income and expenditure basis following the guidance in 12| 0k ‘ 1034—-
Governance and Accountability for Smaller Authorities — a
Practitioners' Guide to Proper Practices and present fairly as recorded in minute reference:
the financial position of this authority. )
Signed by Responsible Financial Officer before being PARAL Ly 2024 L-S
presented to the authority for approval
A ) 1 2 E R i Signed by CJfair)of the meeting where the Accounting
Statements Weye apprcejss
i X | i
Date OL-Ole,qu, ‘(/) Pt
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‘Annual Governance and Accountability Return 2023/24 Form 3 Page 5 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 6
Section 3 — External Auditor’s Report and Certificate 2023/24
In respect of Great Sankey Parish Council — CH0085 |
1 Respective responsibilities of the auditor and the authority
Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A
limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with
International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an
audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit
is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and
‘ Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the
Comptroller and Auditor General. AGN 02 is available from the NAO website — https://www.nao.org.uk/code-audit-
practice/guidance-and-information-for-auditors/
This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound
system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with
Proper Practices which:
+ summarises the accounting records for the year ended 31 March 2024; and
« confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2 External auditor's limited assurance opinion 2023/24
Except for the matters reported below, on the basis ‘of our review of Sections 1 and 2 of the Annual Governance and Accountability Retumn (AGAR), |
in our opinion the information in Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our |
attention giving cause for concern that relevant legislation and regulatory requirements have not been met. |
o The AGAR was not accurately completed before submission for review:
o Section 2, Box 9 for the prior year is incorrect due to a transcription error and should read £2,694,782.
o Creditors have been incorrectly included as reconciling items in the bank reconciliation. Section 2, Box 8 should read
£395,338. Please ensure that amendments are corrected in the prior year comparatives when completing next year’s AGAR.
Other matters not affecting our opinion which we draw to the attention of the authority:
In the completion of the Annual Internal Audit Report, and their detailed report, the internal auditor has drawn attention to weaknesses in|
relation to missing receipts. The smaller authority must ensure that action is taken to address these areas of weakness in a timely manner.
3 External auditor certificate 2023/24
We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability
Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31
March 2024.
External Auditor Name —
s e
ErE R Sk e e e UacRIG IR IR 5 4 or Gl e
i ¥ » RN AN T T
External Auditor Signature '&f. % #{//D(_ / L/ Dale EESE N 09/09/2924 et
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Annual Governance and Accountability Return 2023/24 Form 3 Page 6 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*