Section 3 – External Auditor Report and Certificate 2021/22
In respect of Leigh Parish Council – GL0133
1 Respective responsibilities of the body and the auditor
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-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 2022; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external
auditors.
2 External auditor report 2021/22
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:
In the prior year, the smaller authority was exempt from our review, thus we have not reviewed any evidence to support the prior year
comparatives on the AGAR.
The Annual Internal Audit Report focuses on a series of internal control objectives covering an authority’s key financial and accounting systems
and concludes whether, in all significant respects, the internal control objectives were being achieved throughout the financial year to a standard
adequate to meet the needs of the authority. We note that the internal auditor has not provided a conclusion on internal control objective O, in
respect of trust funds. The Annual Internal Audit Report will inform the authority’s response to assertions 2 and 6 in the annual governance
statement. As a result, the authority must ensure that assurance that has not been provided via these control objectives has been sought
elsewhere.
3 External auditor certificate 2021/22
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
March 2022.
External Auditor Name: PKF LITTLEJOHN LLP
External Auditor Signature: (Corporate signature) Date: 14/09/2022
Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews in Auditor Guidance Note
AGN/02. The AGN is available from the NAO website (www.nao.org.uk)