In respect of WHICHAM PARISH COUCIL – CU0256
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:
Our responsibility is to review Sections 1 and 2 of the Annual Governance and Accountability Return in accordance
with guidance issued by the National Audit Office (NAO) on behalf of the Comptroller and Auditor General (see note
below). Our work does not constitute an audit carried out in accordance with International Standards on Auditing (UK
& Ireland) and does not provide the same level of assurance that such an audit would do.
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.
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 2021.
* 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)
PKF LITTLEJOHN LLP
External Auditor Name
External Auditor Signature 27/08/2021Date