Annual Governance & Accountability Return (AGAR)

The AGAR is made up of three sections comprising of

Section 1: the Annual Governance Statement, completed by the Town Council to acknowledge it has implemented a sound system of internal financial control.

Section 2: the Accounting Statement for the financial year, which summarises payments and receipts and balances across different categories

and upon completion later in the year, and to also be found below is

Section 3: the External Auditor’s Report and Certificate

Other documents forming part of this process are the end of year Bank Reconciliations, Notice of public right of access to Accounts, and the Internal Auditor’s Report – which is a summary of their findings before Sections 1 & 2 are submitted to the External Auditor – and at the end of the process a Notice of Conclusion of Audit.