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Finance

Accounting Information​

Each year the smaller authority's Annual Governance and Accountability Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller Authorities' Audit Appointments Ltd. Moore East Midlands was appointed as external auditor to the SAAA to all relevant smaller authorities in West Sussex for a five year period from 2017/18.

AGAR Part 3 is to be completed by all smaller authorities where the higher of gross income or gross expenditure exceeded £25,000 but did not exceed £6.5 million.

 

The deadline for authorities to publish draft Annual Governance and Accountability Returns (AGAR) is 30 June each year.
The deadline for publication of final (audited) AGAR is 30 September each year.

 

The unaudited AGAR Part 3 has to be published with its applicable Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return.  Any person interested has the right to inspect and make copies of the accounting records, during the period stated on the Notice, for the financial year to which the audit relates and all documents relating to those records must be made available for inspection by any person interested. These documents will be available on reasonable notice by application to the Parish Clerk/RFO, see contact page.

 

Until the Annual Governance and Accountability Return has been reviewed by the external auditor, it is subject to change as a result of that review. Once the review is completed the external auditor issues a Notice of Conclusion of Audit.

 

Below you will find the relevant annual documents published by Westhampnett Parish Council, for the previous six years.