AGAR stands for Annual Governance and Accountability Return. The AGAR is a set of documents and financial statements that local councils are required to prepare and submit each year. It is an essential part of the external audit process and serves several purposes:
- Accountability: The AGAR provides a transparent and accountable overview of a council’s financial activities, governance procedures, and decision-making processes. It allows the council to demonstrate its stewardship of public funds and adherence to legal and financial regulations.
- Compliance: The AGAR helps ensure that local councils comply with statutory requirements and regulations. It includes information on the council’s financial management, internal control procedures, and adherence to relevant laws and regulations.
- Transparency: By making the AGAR publicly available, local councils provide transparency and openness to their constituents. It allows residents and other stakeholders to review the council’s financial performance, budgeting decisions, and governance arrangements.
- External Audit: The AGAR serves as a basis for the external audit of a local council’s financial statements. Once the council completes the AGAR, it is submitted to an external auditor appointed by the Audit Commission or another approved auditor. The auditor reviews the AGAR and issues an audit opinion, assessing the council’s compliance and the accuracy of its financial statements.
- Financial Assurance: The AGAR helps provide assurance to the council and its stakeholders that the financial operations are conducted in a responsible and proper manner. It ensures that the council’s accounts are accurate, complete, and reflective of the council’s financial position.
The AGAR typically consists of various sections, including the Annual Governance Statement, Accounting Statements, and an Internal Audit Report. Each section requires specific information related to the council’s governance arrangements, financial transactions, assets and liabilities, income and expenditure, and other relevant details.
Finance 2026-2027
Asset Register
Budget
Precept Form
CIL
AIAR
Bank Reconciliation
Explanation of Variances
Detailed Internal Audit Report
AGAR Section 1 Annual Governance
AGAR Section 2 Accounting Statement
Exercise of Public Rights
AGAR Conclusion of Audit
Transactions over £100
Finance 2025-2026
Precept Form 2025-26
Asset Register
Budget
CIL
AIAR
Bank Reconciliation
Explanation of Variances
Detailed Internal Audit Report
AGAR Section 1 Annual Governance
AGAR Section 2 Accounting Statement
Exercise of Public Rights
External Auditor Report
AGAR Conclusion of Audit
Transactions over £100
Finance 2024-25
AGAR Conclusion of Audit
External Auditors Report & Certificate
January 2024-25 Precept Form
2025 Asset Register Values
Explanation of variances WPC 24-25
Over £100
WPC AIAR 24-25
WPC Bank Reconciliation 24-25
WPC Detailed Internal Audit Report 24-25
WPC Exercise of Public Rights 24-25
WPC Section 1 Annual Governance 24-25
WPC Section 2 Accounting Statement 24-25
CIL report 2024-25
Finance 2023-24
AGAR Internal Audit Report 2023-24
Guidance Notes on completing Form 3
AGAR Form 3
Section 1 Annual Governance Statement
Section 2 Accounting Statements 2023-24
Internal Auditor Report
Notice of Public Rights & Publication
Notice of conclusion of audit
Precept Form 2023-24
CIL report 2023-24
Finance 2022- 23
Notice of Conclusion of Audit
Closure Letter
AGAR
External Auditors Report & Certificate
AGAR Statement 2022-23
CIL report 2022-23
Finance 2021-22
Notice of Public Rights and Publication of Unaudited AGAR
Declaration of Publication
Exercise of Public RightsSection 1 Annual Governance Statement
Section 2 Annual Governance Statement
Finance 2020-21
AGAR Statement
Report and Certificate
Closure letter
Annual Governance Statement
Accounting Statements
Bank Reconciliation
Annual Internal Audit Report
Notice of conclusion of audit
Finance 2019-20
Guidance Notes & Internal Audit Report
Annual Governance Statement & Accounting Statements
External Auditor Report and Certificate
Finance 2018-19
Annual Governance Statement
Accounting Statements
External Auditor Report and Certificate
Finance 2017-18
Annual Governance Statement
Accounting Statements
Internal Auditor Report and Certificate
