If you have the time, like I seem to have. I noticed inconsistent figures used on two recent (Annual Governance and Accountability Return) AGARS’s. Just a reminder, we are talking about our council tax precept the Parish Council spend (which is villagers money).
- 2024/2025 AGAR: At the end of 2024, Box 7 has a figure of £3640.17 inserted. Yet the 2024/25 AGAR uses a completely different figure of £3381 and not the previously audited £3640.17. A discrepancy of £259. If you examine the 2024 AGAR and compare it to the 2025 AGAR (specifically the 2024 column), different figures are used throughout. Confused, you should be, as £259 is a significant difference.
SPOT THE DIFFERENCE: Year “2024 differences” on 2023/24 and 2024/25 AGARS.
To assist you, I’ve extracted page 6 of both AGARS and highlighted the differences!
| AGAR | Balance Brought Fwd | Precept | Other Receipts | Other Payments | Box 7 | Box 8 |
|---|---|---|---|---|---|---|
| 2024 on AGAR 2023/24 | £3560 | £1400 | £2674.80 | £3994.63 | £3640.17 | £3640.17 |
| 2024 on AGAR 2024/25 | £3560 | £1400 | £2696 | £4275 | £3381 | £3381 |
Annual Finances of Stubton Parish Council
There is also a discrepancy on the 2021/2022 AGAR: When completing AGARS, the figure in Box 7 is brought forward to the next year. On AGAR 2021/22, £2686.49 is used as the brought forward figure and not the audited £2586; a £100.49 discrepancy. This difference is an increase of funds.
| Financial Years | AGAR | Year End | Year End Balance/ Brought Forward | Box 7 | Box 8 |
|---|---|---|---|---|---|
| 2024 / 2025 | AGAR | 2025 | £3640.17 (£3381) | £5011 | £5011 |
| 2023 / 2024 | AGAR | 2024 | £3560 | £3640.17 | £3640.17 |
| 2022 / 2023 | AGAR | 2023 | £2837 | £3560 | £3560 |
| 2021 / 2022 | AGAR | 2022 | £2586 (£2686.49) | £2836.83 | £2836.83 |
| 2020 / 2021 | AGAR | 2021 | £3744 | £2586 | £2586 |
| 2019 / 2020 | AGAR | 2020 | £3781 | £3744 | £3744 |
| 2019 | £2808 | £3781 | £3781 |
Publication Requirements
Annual governance and accountability return (AGAR) publication rules for smaller authorities in England require publication on the authority’s website of the Notice of the period for the exercise of public rights, the Annual Governance Statement (Section 1), the Accounting Statements (Section 2), and the External Auditor Report. Key deadlines are: the notice and AGAR must be published on the website before 1 July in the year following the financial year, while the auditor’s report and conclusions must be published no later than 30 September.
Before 1 July 2025 (for the 2024/25 financial year):
- Publish the Notice of the period for the exercise of public rights.
- Publish the Annual Governance Statement (Section 1).
- Publish the Accounting Statements (Section 2).
- Ensure the period of public rights includes 30 consecutive working days.
No later than 30 September 2025:
- Publish the Notice of conclusion of audit.
- Publish the External Auditor Report and Certificate.
- Publish the full AGAR (Sections 1 & 2) including any amendments from the limited assurance review.
Key considerations for publication:
Internal Audit Report: While not always legally mandatory for external audit, it is best practice to also publish the Annual Internal Audit Report.
Website Publication: All information must be published on the authority’s website.
Timeliness: Meeting these deadlines is essential for compliance with the Accounts and Audit Regulations 2015.
Completeness: The AGAR must be complete and properly signed by the relevant officers and approved by the authority.
Transparency: Publishing this information allows local electors and interested parties to review the authority’s financial practices and governance.
