Section 3 – External Auditor’s Report and Certificate 2022/23
In respect of LEIGH PARISH COUNCIL – GL0133 ow
1. 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-auditpractice/guidance-and-information-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 2023; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2. External auditor’s limited assurance opinion 2022/23
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.
Other matters not affecting our opinion which we draw to the attention of the authority:
We note that the smaller authority did not comply with Regulation 15 of the Accounts and Audit Regulations 2015 as it failed to make proper
provision during the year 2023/24 for the exercise of public rights, since the notice regarding the period for the exercise of public rights was not
published before the start of the period and the period for the exercise of public rights was less than 30 consecutive working days in length . As
a result, the smaller authority must answer ‘No’ to Assertion 4 of the Annual Governance Statement for 2023/24 and ensure that it makes proper provision for the exercise of public rights during 2024/25.
3 External auditor certificate 2022/23
We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability
Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31
External Auditor Name
PKF LITTLEJOHN LLP
External Auditor Signature Date 23/09/2023
Annual Governance and Accountability Return 2022/23 Form 3 Page 6 of 6
Local Councils, Internal Drainage Boards and other Smaller Authorities*