External Audit Report
2021-22

Annual Governance and Accountability Return 2021/22 Form 3 Page 6 of 6

Section 3 – External Auditor Report and Certificate 2021/22

In respect of WHICHAM PARISH COUNCIL – CU0256

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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:
None

* 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)

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.

PKF LITTLEJOHN LLP
External Auditor Name
External Auditor Signature 05/09/2022Date