Newbrough Parish Council Audit Documents

Published documents, relating to Annual Governance and Accountability Return (AGAR), unaudited but approved and signed, sent to PKF Littlejohn LLP, may be subject to change

Certificate of Exemption

Annual Statement of Accounts

Bank Reconciliation

Statement of Variances

Electors’ Rights

Annual Budget

Annual Governance Statement

Accounting Statements

Annual Internal Audit Report

Internal Audit and Annual Statement of Accounts

The Annual Internal Audit takes place early in April and the Annual Statement of Accounts is presented to the Council at the Annual Council Meeting in May.

External Audit

Annual Statement of Accounts

The annual financial return is presented for acceptance to the Council at the Annual Council Meeting in May.  The Council is required to approve the Accounting Statement, Annual Governance Statement and the Annual Internal Audit Report.

External Audit Annual Statement of Accounts

The External Auditors PKF Littlejohn LLP requirements are in line with the Audit Commission and comply with the Accounts and Audit (England) Regulations 2016 (Regulations 12-16)

Exercise of Electors’ Rights  – Timetable

The Audit Notice will be displayed in Parish Notice Board from 9th April to 22nd April

The Council will make records available to general public 4th June to 13th July

Completed Audit has to be sent to PKF Littlejohn LLP Audit by 11th June.

Legally the Approval of Accounts must take place no later than 11th June and Publication of Audited Accounts no later than 30th September.

Conclusion of Audit

Annual Audit and Annual Return

The Annual Audit in accordance with Accounts and Audit (England) Regulations 2016 (Regulations 12-16) when concluded and the audit opinion having been given by PKF Littlejohn LLP any matters arising discussed, the Council then is in a position to approve and accept the Annual Return. The notice publicising the Conclusion of the Audit will be displayed for fourteen days, usually the last two weeks in June

Audit Commission Act 1998 Accounts and Audit (England) Regulations 2016

The Newbrough Parish Council Accounts are available for inspection by local electors in accordance with Section 14 of the Audit Commission Act 1998.

Summary, Conclusion and Matters arising from Audit

Matters Arising – Transcript


The following matters have been raised to draw items to the attention of Newbrough Parish Council. These matters came to the attention of BDO LLP during the audit of the annual return for the year ended 31 March 2017.

No matters came to our attention.

For and on behalf of BDO LLP

Date: 14  August 2017