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Contacting your external auditor and approval of the AGAR

Published 7th June 2018


Your council's external auditor will have advised you of a date by which they expect to receive either an approved and signed Annual Governance and Accountability Return (AGAR) or (if your council is eligible to certify as exempt from external audit, and does so) a signed Certificate of Exemption. For councils audited by PKF Littlejohn that date is Monday 11 June. The date is not statutory but if the external auditor does not hear from you by then they may send a 'chasing' letter for which they will charge the council £40. So councils which are not able to meet the deadline, for example because their internal audit is not yet completed or because their approval meeting is held in late June, should advise the external auditor of this before the specified date.
Every council, whether or not exempt from external audit and regardless of the date it sends information to the external auditor, must have Sections 1 and 2 of the AGAR completed, approved (Section 1 before Section 2) and signed at a full council meeting held before Monday 2 July and must publish Sections 1 and 2 on a freely accessible website along with various other information including notice providing for the exercise of public rights. Note that external auditors and the National Audit Office consider that the published version must be a scanned copy incorporating hard-copy ('wet') signatures.

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