Certificate of Exemption -AGAR 2018119 Part2To be completed by smaller authorities where the higher of gross income or grossexpenditure did not exceed f25,000 in the year of account ended 31 March 2A19,and that wish to certify themselves as exempt from a limited assurance reviewunder Section 9 of the LocalAudit (SmallerAuthorities) Regulations 2015There is no requirement to have a limited assurance review or to submit an Annual Governance and AccountabilityReturn to the external auditor, provided that the authority has certified itself as exempt at a meeting of theauthority after 31 March 2019 and a completed Certificate of Exemption is submitted notifoing the external auditor.

certifies that during the financial year 2018119, the higher of the authority's gross income for the year or grossannual expenditure, for the year did not exceed t25,000

Annual gross income for the authority 2018119:

Annual gross expenditure for the authority 201Bl1g:

There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limitedassurance review will still be required. lf an authority is unable to confirm the statements below then itcannot certify itself as exempt and it must submit the completed Annual Governance and Accountability ReturnPart 3 to the exter.nal auditor to undertake a limited assurance review for which a fee of t200 +VAT will be payable.

By signing this Certificate of Exemption you are confirming that:. The authority has been in existence since before 1stApril2015' ln relation to the preceding financial year (2017118), the externalauditor has not:

' issued a public interest report in respect of the authority or any entity connected with it' made a statutory recommendation to the authority, relating.to the authority or any entity connected with it' issued an advisory notice under paragraph 1(1) of Schedule 8 to the Audit and Accountability Act 2014

("the Act"), and has not withdrawn the notice. commenced judicial review proceedings under section 31(1) of the Act' made an application under section 28(1) of the Act for a declaration that an item of account is unlawful,

and the application has not been withdrawn nor has the court refused to make the declaration' The court has not declared an item of account unlawful after a person made an appeal under

section 28(3) of the Act.

lf you are able to confirm that the above statements apply and that the authority neither received gross income,nor incurred gross expenditure, exceeding f25,000, then the Certificate of Exemption can be signed and a copysubmitted to the external auditor either by email or by post (not both).

The Annual lnternal Audit Report, Annual Governance Statement, Annual Accounting Statements, an analysis ofvariances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts andAuditRegulations 2015 including the period for the exercise of public rights still need to be fully completed and, alongwith a copy of this certificate, published on a public website* before 1 July 2019. By signing this certificate youare also confirming that you are a1,vare of this requirement.

Signed by Chairman

ONLY this Certificate of Exemption should be returned EITHER by email OR by post (not both)as soon as possible after certification to your external auditor.Annual Governance and Accountability Return 201Bl19 parl2Local Councils, lnternal Drainage Boards and other SmallerAuthorities

Page 3 of6

Signed by the Responsible Date

Date

Telephone number

*Published web address

Annual lnternal Audit Report 2018119

- ." ; '::...:.';}:n,*k;.'....:w|:.:::::*,):............::....:....::;.|!1:.

,:{" - --""'This authority's internal auditor, acting independently and on the basis of an assessment of risk,carried out a selective assessment of compliance with relevant procedures and controls to be inoperation during the financial year ended 31 March 2019.

The internal audit lor 2A18l19 has been carried out in accordance with this authority's needsand planned coverage, On the basis of the findings in the areas examined, the internal auditconclusions are summarised in this table. Set out below are the objectives of interna! controland alongside are the internal audit conclusions on whether, in all significant respects, the controlobjectives were being achieved throughout the financial year to a standard adequate to meet theneeds of this authority.

For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).

Signature of person whocarried out the internal audit

A. Appropriate accounting records have been properly kept throughout the financial year.

B. This authority complied with its financial regulations, payments were supported by invoices, allexpenditure was approved and VAT was appropriately accounted for. "' i...,,

C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacyof arrangements to manage these. ,',.$

D. The precept or rates requirement resulted from an adequate budgetary process; progress againstthe budget was regularly monitored, and reserves were appropriate.

E. Expected income was fully received, based on correct prices, properly recorded and promptlybanked; and VAT was appropriately accounted for.

F. Petty cash payments were properly supported by receipts, all petty cash expenditure wasapproved and VAT appropriately accounted for.

G. Salaries to employees and allowances to members were paid in accordance with this authority'sapprovals, and PAYE and Nl requirements were properly applied.

H. Asset and investments registers were complete and accurate and properly maintained.

l. Periodic and year-end bank account reconciliations were properly carried out.

Accounting statements prepared during the year were prepared on the correct accounting basis(receipts and payments or income and expenditure), agreed to the cash book, supported by anadequate audit trail from underlying records and where appropriate debtors and creditors wereproperlv recorded.

J.

lF the authority certified itself as exempt from a limited assurance review in 2O17118, it met theexemption criteria and correctly declared ltself exempt. ("Not Covered" should only be tickedwhere the authority had a limited assurance review of its 2017/1 I AGAR)

K.

During summer 2018 this authority has correctly provided the proper opportunity forthe exercise of public rights in accordance with the requirements of the Accounts andAudit Regulations.

L.

Annual Governance and Accountability Return 2018119 Part 2Local Councils, lnternal Drainage Boards and other SmallerAuthorities

Page 4 of 6

lnternal control objective Agreed? Please chooseone of the following

Yes No*Notcovered*

v/tt'

.:.irt

:

r: ..tll;t:ri,t,

NE@EgE

ilfft:'ir'M. (For Iocal councils only)

Trust funds (includinq charitable) - The council met its responsibilities as a trustee.

Yes No {ot applicable

:::,:t:r::;;;4 ......

Name of person who carried out the internal audit

Section 1 - Annual Governance Statement 2018/19

1. We have put in place arrangements for effective financialmanagement during the year, and for the preparation ofthe accounting statements.

prepared its accounting sfafemenfs in accordancewith the Accounts and Audit Regulations.

2, We maintained an adequate system of internal controlincluding measures designed to prevent and detect fraudand corruption and reviewed its effectiveness.

made proper arrangements and accepted responsibilityfor safeguarding the public money and resources inits charge.

3. We took all reasonable steps to assure ourselvesthat there are no matters of actual or potential

non-compliance with laws, regulations and ProperPractices that could have a significant financial effecton the ability of this authority to conduct itsbusiness or manage its finances.

has only done what it has the legal power to do and hascomplied with Proper Practices in doing so.

4. We provided properopportunity during the year forthe exercise of electors' rights in accordance with therequirements of the Accounts and Audit Regulations.

during the year gave all persons interested the opportunity to

inspect and ask quesflons about this authority's accounts.

5. We carried out an assessment of the risks facing thisauthority and took appropriate steps to manage thoserisks, including the introduction of internal controls and/orexternal insurance cover where required.

considered and documented the financial and other risks itfaces and dealt with them properly.

6. We maintained throughout the year an adequate andeffective system of internal audit of the accountingrecords and control systems.

'ananged for a competent person, independent of the financial

controls and procedures, to give an obiective view on whether

internat controts meet the needs of this smaller authority.

7. We took appropriate action on all matters raisedin reports from internal and external audit. $ responded to mafters brought to its aftention by intemal and

extemal audit.

8. We considered whether any litigation, liabilities orcommitments, events or transactions, occurring eitherduring or after the year-end, have a financial impact onthis authority and, where appropriate, have included themin the accounting statements.

dlsc/osed everything it should have about its business activityduing the year including events taking place after the yearend if relevant.

9. (For local councils only) Trust funds includingcharitable. ln our capacity as the sole managingtrustee we discharged our accountabilityresponsibilities for the fund(s)/assets, includingfinancial reporting and, if required, independentexamination or audit.

has met all of its responsibilities where as a bodycorporate tt rs a so/e managing trustee of a local trustor trusts.

*For any statement to which the response is 'no', an explanation should be published

Signed by the Chairman and Clerk of the meeting where

approvalwas given:

Chairman

:

Clerk il

Annual Governance and Accountability Return 2018119 Parl2Local Councils, lnternal Drainage Boards and other SmallerAuthorities

Page 5 of 6

our responsibility for ensuring that there is a sound system of internal control, including arrangements for

the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with

respect to the Accounting Statements for the year ended 31 March 2019, that:

'Yes'means that this author$:

This Annual Governance Statement was approved at a

and recorded as minute'reference:

section 2 -Accounting statements 20{g/19 for

8. Total value ofcash andshort term investments .t'325,).

The sum of all current and deposit bank accounts, cashholdings and short term investments held as at 31 March *To agree with bank reconciliation.

9. Total fixed assets plusIong term investmentsand assets

,|{&,*,t ';'1:6 flL::.:The value of all the property the authoity owns _ it is madeup of all its fxed assefs and tong term investmenls as af31 March.

10. Total borrowings The outstanding capital balance as at 31 March of ail toaiifrom third pafties (inctuding ?WLB).

,t1. (For Local Councils Only) Disclosure notere Trust funds (including charitable)

The Council as a body corporate acfs as sole trustee forand is responsible for managing Trust funds orassefs.N.B. The figures in the accounting statements above donot include any Trust transactions.

I certify that for the year ended 31 March 2019 the AccountingStatements in this Annual Governance and AccountabilityReturn have been prepared on either a receipts andpayments or income and expenditure basis following theguidance in Governance and Accountability for SmallerAuthorities - a Practitioners' Guide to proper practicesand present fairly the financial position of this authority.Signed by Responsible Fi Officer beingpresented to the

I confirm that these Accounting Statements were

Signed by Chairman of the meeting where the

*-:,..:i;t:'i::r1::l*,:?:r,rrr:.,'n::irrrli,,: i:rr....,rrrri,-rri:.r.r..rrrrr1..rri!i:::::!,..rr,rrrr,.:,:i:

i*,,:::g;;l;;:-;@ &:ll :i, .r.,,,rrr'r,.:r" r:

Date

for

Accounting Statements were approved4- t t l ^-

Annual Governance and Accountability Return zolgtlg part2Local councils, Internar Drainage Boaids and othei smalleiAuthorities

Page 6 of 6

Year ending Notes and guidance31 March

2418t

31 March2019

c

Total balances and reserves at the beginning of the yearas recorded in the financial records. Value must agree toBox 7 of previous year.

1. Balances broughtforward /'&W

2. (+) Precept or Rates andLevies

Total.amount of precept (or for lDBs rates and levies)received or receivable in the year. Exclude any grantsreceived.

3. (+) Total other receipts Total income or receipts as recorded in fhe cashbook /essthe precept or rates/levies receiyed (tine 2). lnclude anygrants received.

4. (-) Staff costs Total expenditure or payments made to and on behatf ofall employees. lnclude sa/ar'es and wages, pAyE and Nt(employees and employers), pension contibutions andemployment expenses.

5. (-) Loan interesUcapitalrepayments

Total expenditure or payments of capital and interestmade duing the year on the authoity,s borrowings (if any).

6. (-) AII other paymentsTotal expenditure or payments as recorded in the cash-book /ess sfaffcosfs (line 4) and loan interest/capitalrepayments (line 5).

7. (=) Balances carriedfontrrard

':;;;,,,$]/$ ;',Total balances and reserves at the end of the year. Mustequal (1+2+3) - (4+5+6).

Yes No

:1

as recorded in minute reference:

Reconciliation between Box 7 and Box I in Section 2 - pro forma

(applies to Accounting Statements prepared on an income and expenditure basis q!y)Please complete the highlighted boxes.

Name of smaller authority:

County area (local councils and parish meetings only):

There should only be a difference between Box 7 and Box 8 where the Accounting Statements (Section 2 of the AGAR) have been

prepared on an income and expenditure basis and there have been adjustments for debtors/prepayments and creditors/receipts in

advance at the year end. Please provide details of the year end adjustments, showing how the net differnece between them is equal

to the difference between Boxes 7 and 8.

€€'. :,::'t::::7 325,00' :'Box 7: Balances carried forward

Deduct: Debtors

Deduct: Payments made in advance

,,,,"'""111,,,0',00

-.-

,, .l'..:, l: 10:00numbers)

Total deductions

Add:

.9-ts9i!9.19 115trylllc!.y.gg- 9omm-unity infrastructure levy (cll) receipts)

z:. ,,ff::5 7:.,',::,;:,

Add:Receipts in advance (must not include deferred grants/loans received)

iN.rkzri:,,,,1,;Z$.|:|a$*:..1$"r:;r:l',i:,:.i\%S;.1$r,:2;1: :,,.2k'.:;:?:..14

Total additions

Box 8: Total cash and short term investments 7,325.00

, ,1410612019

31t3t2019:

Barclays account

Bank reconciliation - pro formaThis reconciliation should include all bank and building society accounts, including short term investment accounts. lt m

the column headed ,'year ending 31 March 20L9" in Section 2 of the AGAR - and will also agree to Box 7 where the accc

receipts and payments basis. Please complete the highlighted boxes, remembering that unpresented cheques should be

figures.

Name of smaller authoritY:

County area (local councils and parish meetings only):

Financial year ending 31 March 2019

Prepared by (Name and Role):

Date:

Balance per-bank statements as at

no. 20853240

Petty cash float (if aPPlicable)

7,325.3

Less: any unpresented cheques as at 31/3/'19,(enlqr these as negative numbers)

Add: any un-banked cash as at31l3l19

Net balances as at 31/3/19 (Box 8)-!-3253-

tt

Contact details

Name orsmarrer authority: SWANTON NOVERS PARISH GOUNCIL

County Area (local councils and parish meetings only):

Please complete this form and send it back to us with the AGAR or exemption certificate

ChairhtarlrlPtr(1 {Main eontact)Mrs Chris Armstrong

Name Mr Jeff Smallbones

Rose CottageSt. Giles RoadSwanton NoversNorfolk

Address

Daytime telePhonenumber

FieldfareTheStreetSwanton NoversNorfolkNR24 2QY

01263 860163 01263 860s73

Mobile telePhonenumber

ffihcouncil@gmail.comEmailaddress

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smarerauthority name: -\Wnafflnl t/rr^, /*rr, 6 *r, -NOTICE OF PUBLIG RIGHTS AND PUBLICATIONOF ANNUAL GOVERNANCE & ACCOUNTABILITY

RETURN (EXEMPT AUTHORTTY)

ACCOUNTS FOR THE YEAR ENDED 31 MARGH 2019

Local Audit and Accountability Act20'14 Sections 25,26 and 27The Accounts and Audit 2015 (SI 2O15t234

NOTIGE NOTES

1.Dateorannounce*""t ZA/AAfZOtfr <rl

2. Each year the smaller authority prepares an Annual Governance andAccountability Return (AGAR). The AGAR has been pubtished with this notice.It will not be reviewed by the appointed auditor, since the smaller authority hascertified itself as exempt from the appointed auditor's review.Any person interested has the right to inspect and make copies of the AGAR,the accounting records for the financial year to which it relates and all books,deeds, contracts, bills, vouchers, receipts and other documents relating tothose reoords must be made available for inspection by any person interested.For the year ended 31 March 2019, these documents will be available onreasonable notice by application to:

<ot "{t€ rt,tdt lluti

commencins on (c)

-Mon day Y)Jt,aojpls tSr {Oi? 2O I Al

and ending on (d) _Friday 26 Jt@g .i en f.i,,t_-r,; i 2C t Cl

3. Local government electors and their representatives also have:

. The opportunity to question the appointed auditor about the accountingrecords; and

. The right to make an objection which concerns a matter in respect of whichthe appointed auditor could either make a public interest report or apply tothe court for a declaration that an item of account is unlawful. Written noticeof an objection must first be given to the auditor and a copy sent to thesmaller authority.

The appointed auditor can be contacted at the address in paragraph 4 below forthis purpose between the above dates only.

4. The smaller authority's AGAR is only subject to review by the appointedauditor if questions or objections raised under the Local Audit andAccountability Act 2014lead to the involvement of the auditor. The appointedauditor is:

PKF Littlejohn LLP (Ref: SBA Team)I Westferry CircusCanary WharfLondon E14 4HD(sba@pktltttleioh n co m)

5. This announcement is made by (e) rtkl*,n rk o,,, fl,*,,r,{ia'd

(a) lnsert date of placing of the noticewhich must be not less than 1 day beforethe date in (c) below

(b) lnsert name, position andaddress/telephone number/ emailaddress, as appropriate, of the Clerk orother person to which any person mayapply to inspect the accounts

(c) lnsert date, which must be at least 1

day after the date of announcement in (a)above and at least 30 working daysbefore the date appointed in (d) below

(d) The inspection period between (c)and (d) must be 30 working daysinclusive and must include the first 10working days of July.

(e) lnsert name and position of personplacing the notice - this person must bethe responsible financial officer for thesmaller authoritv