Annual Governance and Accountability Return (AGAR)

Local councils in England with an annual turnover of £6.5 million or less must complete an Annual Governance and Accountability Return (AGAR) in accordance with proper practices summarising their activities at the end of each financial year.

The AGAR is the principal means by which a local council is accountable to its electorate, and councils must complete an annual return to confirm that everything is in order.

Each year , the councils financial accounts and statements must be examined by an independent internal auditor appointed by the council.

For 2024/24 this was Julie Winham.
For 2024/25 this was Julie Winham.

The Annual Governance and Accountability Return (AGAR) is made up of three parts:

1. The Annual Internal Audit Report – must be completed by the authority’s internal auditor
2. The Annual Governance Statement and Accounting Statements – must be completed and approved by the authority and published on the authority website/webpage before 1st July
3. The External Auditor’s Report and Certificate – completed by the external auditor and returned to the authority

Publication requirements

Under the Accounts and Audit Regulations 2015 , authorities must publish the following information on the authority website/webpage:

Before 1st July authorities must publish:

• Notice of the period for the exercise of public rights and a declaration that the accounting statements are as yet unaudited.
• Annual Governance Statement and Accounting Statements approved and signed.

Not later than September 30th authorities must publish:

• Notice of conclusion of audit
• External Auditor Report and Certificate
• Annual Governance Statement and Accounting Statements including any amendments as a result of the limited assurance review by the external auditor.

It is recommended as best practice, to avoid any potential confusion by local electors and interested parties, that the Annual Internal Audit Report is also published.