Audit Reports, Annual Returns (AGAR) and supporting docs. Notices of Conclusion of Audits

In accordance with Section 6 of the Local Audit and Accountability Act 2014, an authority is a 'smaller authority' if the higher of the authority's gross income for the year and its gross expenditure for the year does not exceed £6.5m. For the purposes of the Accounts and Audit Regulations 2015, a smaller authority may also be referred to as a 'Category 2 authority'. This guide uses the term 'authority' to refer to all types of smaller authority. For the purposes of the Practitioners' Guide, this will include local councils (parish and town councils), parish meetings, internal drainage boards and 'other' authorities (including charter trustees, conservation bodies, port health authorities, harbour boards and crematorium boards).

Smaller authorities with no financial transactions meet their responsibility to produce accounts by completing Form 1 of the Annual Governance and Accountability Return. Smaller authorities where the higher of gross income or gross expenditure was £25,000 or less, that meet the eligibility criteria set out in Regulation 9(3) of the Local Audit (Smaller Authorities) Regulations 2015, and that wish to certify themselves as exempt from a limited
assurance review should complete Form 2 of the Annual Governance and Accountability Return.

As a smaller authority that does not meet the above Ninfield Parish Council is required to complete Form 3 of the Annual Governance and Accountability Return.

Following the conclusion of the audit 2025/25 the Auditors report and audited AGAR will be posted and can be found by clicking this link http://www.ninfieldpc.co.uk/community/ninfield-parish-council-15069/audit-2024-25/ . The Parish council is required to keep 5 years worth of documents on the website but will aim to keep historical documents available on the website for longer where possible.

Contact

Anyone wishing to exercise their rights should contact Jackie Scarff the RFO for Ninfield Parish Council.

Email: clerk@ninfieldpc.co.uk

Tel: 07725 843 505

in writing to Jackie Scarff, The Red House, Lower Street, Ninfield, TN33 9ED