Lighthorne Parish Council is audited annually under the terms of the Local Audit and Accountability Act 2014. We produce an Annual Governance & Accountability Return (AGAR) and engage an internal auditor.
Provided we pass internal audit, and provided our annual income and expenditure for the year are both £25,000 or under, we can apply for exemption from external audit. In this case we complete an AGAR 2 form.
If we do not qualify for exemption then we complete an AGAR 3 form and engage the mandatory firm Moore UK to conduct our external audit. Once completed these forms are published below: