The Local Audit & Accountability Act 2014 and the Accounts & Audit Regulations 2015 set out the responsibilities of all local councils in respect of their accounting and auditing procedures.

Each year, the Council’s financial accounts and statements must be examined by an independent internal auditor appointed by the Council.  For the 2020-21 and 2021-22 this is Internal Audit Yorkshire.  The Council is also required to complete an Annual Governance and Accountability Return (AGAR) which includes the findings of the Internal Auditor, together with Governance Statements and Financial Statements. The AGAR is then submitted to the independent external auditor appointed by the Audit Commission for examination.


AGAR Documents 2021-22

Below are the AGAR documents for the 2021-22 Financial Year.  Further information regarding the Notice of Public Rights to Inspect the Accounts.

Final External Audit Reports 2019-20 and 2020-21

Objections to the AGARs for 2019-20 and 2020-21 were raised with the External Auditor (PKF Littlejohn) by members of the electorate. Following the External Auditor’s investigations into these issues, the AGAR Final Reports and Certificates for these years were released in July 2022.  To view these documents, click on the the link below for the year you wish to view:

AGAR Documents 2020-21

Below is the AGAR documents for the 2020-21 Financial Year. 


Past AGAR Documents