All final submissions of the 2024/25 AGAR must be made to BDO no later than 12pm on Tuesday 1st July 2025. All local councils must have agreed the sign off at a meeting in June prior to submission.
The requirements for publication of statutory documents will depend on whether or not exemption from External Audit is being claimed:
NOT EXEMPT FROM EXTERNAL AUDIT
Before 1st July, you must publish:
- Notice of the period for the Exercise of Public Rights
- Sections 1 & 2 of the AGAR, approved and signed
- Declaration that the accounts are as yet unaudited
- Name and address of External Auditor
- Annual Internal Audit Report (recommended)
Before 1st October, you must publish:
- Notice of the conclusion of audit
- Sections 1 & 2 of the AGAR, including any amendments recommended as a result of the External Audit
- Section 3 of the AGAR - External Auditor Report and Certificate
EXEMPT FROM EXTERNAL AUDIT (Income OR Expenditure under £25k):
Before 1st July, you must publish:
- Certificate of Exemption
- Notice of the period for the Exercise of Public Rights
- Sections 1 & 2 of the AGAR, approved and signed
- Name and address of External Auditor
- Annual Internal Audit Report
- Analysis of Variances
- Bank Reconciliation as at 31st March
When considering exemption, it is important to note that total income includes ALL streams of income, not just the value of the precept for that financial year.
Please contact us for any support or further advice regarding the AGAR or publication of statutory information, as we will be glad to assist you further.
