Annual Accounts year ending 31st March 2019


In accordance with The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 the accounting records for the financial year ending 31 March 2019, (which includes all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records) will be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July. The period set by the Responsible Financial Officer for Stowupland for inspection for this year covers the period 17 June to 26 July 2018 inclusive.



Every smaller authority in England that either received gross income or incurred gross expenditure exceeding £25,000 must complete Part 3 of the Annual Governance and Accountability Return (AGAR) at the end of each financial year in accordance with Proper Practices. The Annual Governance and Accountability Return is made up of three parts, pages 3 to 6:

• The annual internal audit report is completed by the authority’s internal auditor.
• Sections 1 and 2 are to be completed and approved by the authority.
• Section 3 is completed by the external auditor and will be returned to the authority.


An authority, such as Stowupland Parish Council, 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 requesting a limited assurance review, must send to the appointed external auditor:


• the Annual Governance and Accountability Return Sections 1, 2 and 3, together with
• a bank reconciliation as at 31 March 2019
• an explanation of any significant year on year variances in the accounting statements
• your notification of the commencement date of the period for the exercise of public rights
• Annual Internal Audit Report 2018/19


Once the external auditor has completed and is able to give an opinion on the limited assurance review, the Annual Governance and Accountability Return including Section 3 – External Auditor Report and Certificate will be returned to the authority.


Any queries then please contact the Proper Officer at:


© 2021 Stowupland Parish Council