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Financial Accounts

Annual Governance & Accountability Return

The Annual Governance & Accountability Return (AGAR) is the document that is submitted by local councils presenting a summary of their audit and financial information.

Annual Governance Statements

The Annual Governance Statement is a document signed by the council confirming whether it conforms to certain financial, accounting and auditing measures.


The Budget Report is the document that is submitted by local councils presenting a summary of their proposed Budgets for the upcoming year.

Annual Internal Audits

The Annual Internal Audit is a signed checklist showing whether certain aspects of the council running has been internally reviewed, and whether the council conforms.

Bank Reconciliations

Bank Reconciliations show whether the council's bank account statements match the accounting cashbook at the end of the financial year.

Items of Expenditure over £100

Items of expenditure over £100 for the last accounting year.

Certificate of Exemptions

Certificates of Exemptions are created if a local council is below the £25,000 threshold for expenditure. This forms part of the AGAR.

Internal Control Exception Reports

This is a report for when elements of the external audit has not been carried out. It may explain the causes and remedial action.


This shows whether income or expenditure has gone up or down between two accounting years.

Asset Register

Details of the council's owned assets.

Conclusion of Audit

This is a document confirming that the accounts for the last accounting year have been published.

Notice of Public Rights

This is a document explaining the rights the public have in being able to inspect the council's annual accounts.

External Audit Reports

This is a certificate signed by an external auditor after a review of the AGAR.

General Policies and Publications

Councillor Code of Conduct

This is a document explaining the role and expected conduct of Councillors.

Risk Assessments

These documents outline risk assessments carried out by the local council.

Statutory Documents

Standing Orders & Financial Regulations

Written rules for the local council, confirming the procedures and procedural matters for meetings.

Data Policies

Accessibility Statement

A web accessibility statement is an information page on your website that clearly states the level of web accessibility to which the website aims to conform.

Privacy Policy

A privacy policy is a statement or legal document that discloses some or all of the ways a party gathers, uses, discloses, and manages a customer or client's data.

Document Retention

Policy detailing the council's responsibilities for retaining certain documents, and how long they should be retained.

Commitments & Pledges

Civility and Respect Pledge

This details whether the council has signed the Civility and Respect pledge. This is a project between NALC, SLCC and OVW to help councils show their zero tolerance for bullying, harassment and intimidation in local councils.

Declaration of Climate Emergency

Documents relating to whether the council has declared a climate emergency.

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