SO0057 FRC

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Final External Auditor Report and Certificate 2023/24 in respect of
Chard Town Council SO0057

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Respective responsibilities of the auditor and the authority
Our responsibility as auditors to complete a limited assurance review is set out by the National
Audit Office (NAO). A limited assurance review is not a full statutory audit, it does not constitute
an audit carried out in accordance with International Standards on Auditing (UK & Ireland) and
hence it does not provide the same level of assurance that such an audit would. The UK
Government has determined that a lower level of assurance than that provided by a full statutory
audit is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the
Annual Governance and Accountability Return in accordance with NAO Auditor Guidance Note
02 (AGN 02) as issued by the NAO on behalf of the Comptroller and Auditor General. AGN 02 is
available from the NAO website – https://www.nao.org.uk/code-audit-practice/guidance-andinformation-for-auditors/.
This authority is responsible for ensuring that its financial management is adequate and effective
and that it has a sound system of internal control. The authority prepares an Annual Governance
and Accountability Return in accordance with Proper Practices which:
• summarises the accounting records for the year ended 31 March 2024; and
• confirms and provides assurance on those matters that are relevant to our duties and
responsibilities as external auditors.
External auditor’s limited assurance opinion 2023/24
On 19 September 2024, we issued a report detailing the results of our limited assurance review
of Sections 1 and 2 of this authority’s Annual Governance & Accountability Return for the year
ended 31 March 2024. We explained that we were unable to certify completion of the review at
that time. We are now in a position to certify completion of the review.
The external auditor report given in Section 3 of the Annual Governance & Accountability Return
requires amendments as follows:
Except for the matters reported below, on the basis of our review of Sections 1 and 2 of the Annual
Governance and Accountability Return (AGAR), in our opinion the information in Sections 1 and
2 of the AGAR is in accordance with Proper Practices and no other matters have come to our
attention giving cause for concern that relevant legislation and regulatory requirements have not
been met.
•

Section 1, Assertion 2 has been incorrectly completed. Information has come to our attention that members did
not declare an interest and abstain from an approval vote during a meeting on 18 March 2024. This is noncompliant with the requirements of Standing Order number 13. The smaller authority should ensure that all
declarations of interest are recorded in the minutes. The relevant member/s themselves should ensure that they
abstain from voting, where appropriate.

PKF Littlejohn LLP, Chartered Accountants. A list of members’ names is available at the address below. PKF Littlejohn LLP
is a limited liability partnership registered in England and Wales No. OC342572. Registered office at 15 Westferry Circus,
London E14 4HD. PKF Littlejohn LLP is a member of PKF Global, the network of member firms of PKF International Limited,
each of which is a separate and independent legal entity and does not accept any responsibility or liability for the actions or
inactions of any individual member or correspondent firm(s)

PKF Littlejohn LLP
15 Westferry Circus,
Canary Wharf, London
E14 4HD
T: +44 (0)20 7516 2200
www.pkf-l.com

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Other matters not affecting our opinion which we draw to the attention of the authority:
•

•
•
•

The smaller authority has confirmed that it has not complied with the governance Assertion in Section 1, Box 8,
but it has provided the appointed auditor with an adequate explanation for non-compliance and details of the
actions necessary to address weaknesses identified.
We received challenge correspondence in relation to the 2023/24 AGAR which we considered before completing
our work. The authority will receive an invoice in relation to this additional work.
The smaller authority should ensure that sufficient time is provided to members to receive and consider supporting
papers for agenda items.
The smaller authority should ensure the timely preparation of the draft minutes for presentation for approval. We
note that minutes of the meeting held 18 March 2024 were not presented for approval until the meeting on 17
June 2024.

External auditor certificate 2023/24
We certify that we have completed our review of Sections 1 and 2 of the Annual Governance &
Accountability Return, and discharged our responsibilities under the Local Audit and
Accountability Act 2014, for the year ended 31 March 2024.

PKF Littlejohn LLP
05/03/2025

PKF Littlejohn LLP, Chartered Accountants. A list of members’ names is available at the address below. PKF Littlejohn LLP
is a limited liability partnership registered in England and Wales No. OC342572. Registered office at 15 Westferry Circus,
London E14 4HD. PKF Littlejohn LLP is a member of PKF Global, the network of member firms of PKF International Limited,
each of which is a separate and independent legal entity and does not accept any responsibility or liability for the actions or
inactions of any individual member or correspondent firm(s)

PKF Littlejohn LLP
15 Westferry Circus,
Canary Wharf, London
E14 4HD
T: +44 (0)20 7516 2200
www.pkf-l.com