2018-19 PKF Littlejohn External Auditor Update for Smaller Authorities
2018/19 Documentation and Instructions:
In addition to the other guidance provided on PKF Littlejohn’s website for smaller authorities, this page includes all the necessary forms and instructions for smaller authorities for the financial year 2018/19.
Detailed instructions document
Please read the detailed instructions for 2018/19 carefully to find out which AGAR form should be completed, the changes for 2018/19 and the common misunderstandings that occurred last year in the first year of the major changes to the regime.
Please note that there is a separate page including specific information for parish meetings where there is no parish council.
The following documents also include guidance to assist you in your duties surrounding the preparation of the AGAR for your smaller authority:
- Decision tree – including at a glance guidance on which part of the AGAR you should complete and a summary of the relevant documents to submit, dependent on your smaller authority’s circumstances
- AGAR Part 1 – for smaller authorities with no annual income or expenditure – printable ‘paper’ PDF version and electronically enabled PDF version
- AGAR Part 2 – for smaller authorities certifying themselves as exempt from our review – printable ‘paper’ PDF version and electronically enabled PDF version
- AGAR Part 3 – for smaller authorities subject to a limited assurance review – printable ‘paper’ PDF version and electronically enabled PDF version
- Public rights Notice for smaller authorities subject to a review – including guidance on advertising the period during which electors and interested persons may exercise rights relating to the Accounting Statements; the pro forma notice of public rights and publication of unaudited annual return (including the suggested dates to assist smaller authorities to comply with the Regulations); and the guidance notes for the public ‘Local authority accounts – a summary of your rights’.
- Public rights Notice for exempt authorities – including guidance for exempt authorities only on advertising the period during which electors and interested persons may exercise rights relating to the Accounting Statements; the pro forma notice of public rights and publication of annual return (including the suggested dates to assist smaller authorities to comply with the Regulations); and the guidance notes for the public ‘Local authority accounts – a summary of your rights’.
The following documents include pro forma templates in Word and Excel and further guidance in PDF format to assist you in the completion of your year end procedures before submission of the AGAR Part 3 for review:
- Confirmation of the dates for the period for the exercise of public rights – pro forma
- Bank reconciliation – pro forma including example
- Explanation of variances – pro forma
- Reconciliation between Box 7 and Box 8 – pro forma (where accounts are prepared on an income and expenditure basis only)
- Contact details form
- Address label – please note though that all documents can be scanned and emailed – PLEASE DO NOT POST COPIES ~IF THEY HAVE BEEN SUBMITTED BY EMAIL
- Examples of common issues with submitted documents during 2017/18
- Public Works Loan Board (‘PWLB’) year end data
- 2018/19 precept information – please note we are still collating this information where district councils have not responded to our requests, so there are gaps in the data
- Frequently asked questions and answers – March 2019
Please use the form below to provide feedback following the completion of the 2018/19 reporting season if you wish:
Guidance – the Practitioners’ Guide
Please follow the link below for the training presentation regarding the updates for 2018/19: