Certificate of Exemption – AGAR 2018/19 Part 2
To be completed by smaller authorities where the higher of gross income or gross expenditure did not exceed £25,000 in the year of account ended 31 March 2019, and that wish to certify themselves as exempt from a limited assurance review
under Section 9 of the Local Audit (Smaller Authorities) Regulations 2015
There is no requirement to have a limited assurance review or to submit an Annual Governance and Accountability Return to the external auditor, provided that the authority has certified itself as exempt at a meeting of the
authority after 31 March 2019 and a completed Certificate of Exemption is submitted notifying the external auditor.
COMPTON MARTIN PARISH COUNCIL
certifies that during the financial year 2018/19, the higher of the authority’s gross income for the year or gross annual expenditure, for the year did not exceed £25,000
Annual gross income for the authority 2018/19: £18,021
Annual gross expenditure for the authority 2018/19: £12,531
There are certain circumstances in which an authority will be unable to certify itself as exempt, so that a limited
assurance review will still be required. If an authority is unable to confirm the statements below then it
cannot certify itself as exempt and it must submit the completed Annual Governance and Accountability Return Part 3 to the external auditor to undertake a limited assurance review for which a fee of £200 +VAT will be payable.
By signing this Certificate of Exemption you are confirming that:
• The authority has been in existence since before 1st April 2015
•In relation to the preceding financial year (2017/18), the external auditor 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(“the Act”), and has not withdrawn the notice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and the application has not been withdrawn nor has the court refused to make the declaration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.
If you are able to confirm that the above statements apply and that the authority neither received gross income, nor incurred gross expenditure, exceeding £25,000, then the Certificate of Exemption can be signed and a copy
submitted to the external auditor either by email or by post (not both).
The Annual Internal Audit Report, Annual Governance Statement, Annual Accounting Statements, an analysis of
variances and the bank reconciliation plus the information required by Regulation 15 (2), Accounts and Audit Regulations 2015 including the period for the exercise of public rights still need to be fully completed and, along with a copy of this certificate, published on a public website* before 1 July 2019. By signing this certificate you are also confirming that you are aware of this requirement.
Signed by the Responsible Financial Officer
JANE GRIFFITHS - 08/04/19
Signed by Chairman
ANDRIJ JURKIW - 08/04/19
Email - firstname.lastname@example.org
PUBLISHED WEBSITE ADDRESS