Source: http://www.moorestephens.co.uk/sectors/public-sector/smaller-authorities/smaller-authorities-agar-forms
Timestamp: 2019-03-25 04:20:02
Document Index: 218533679

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3']

Smaller authorities - AGAR forms — Moore Stephens
Moore Stephens will email copies of all three parts of the AGAR form along with supporting instructions to all Smaller Authorities in Oxfordshire and West Sussex.
These forms can either be printed off and completed, or completed online and then printed off. Once completed, the form should be signed by the Chairperson or Responsible Financial Officer of the Authority and returned to Moore Stephens either by email or by post (not both).
Parish councils and other smaller authorities
Parish meeting AGAR part 1
Parish meeting AGAR part 2
Parish meeting AGAR part 3
There are three parts to the AGAR 2018/19. Each authority will need to complete ONE part depending on their specific circumstances.
To be completed only by smaller authorities that are able to declare that they have had had no financial transactions in the year of account 2018/19 and certify themselves exempt from a limited assurance review.
N.B. If the authority either:
Received income or incurred expenditure in the year ending 31 March 2019; or
Was issued with a public interest report or received a statutory recommendation in the year ending 31 March 2018; or
Was not in existence before 1 April 2014
Then the authority cannot complete Part 1 and must instead complete Part 2 or Part 3.
To be completed only by smaller authorities where the higher of gross income or gross expenditure was £25,000 or less, that meet the qualifying criterial, and that wish claim exemption from a limited assurance review.
To be completed by all smaller authorities where either the higher of gross income or gross expenditure exceeded £25,000 but did not exceed £6.5 million: and any other smaller authorities that either are unable to certify themselves as exempt or have requested a limited assurance review.
Unsure which part to complete?
The SAAA have produced some useful flowcharts to help clarify the position.
All authorities other than parish meetings
Submitting the AGAR
Completed forms MUST be printed off and signed by the Responsible Financial Officer (RFO). Following recent legal advice we can accept a scanned copy as long as the original signature was a 'wet signature' (i.e. the form has been signed by hand.)
Completed AGAR forms sent by post should be addressed to:
Please ensure that the correct rate of postage is paid.
Alternatively, completed and signed forms can be sent by email to:
Oxfordshire Authorities: oxon.sa@moorestephens.com
West Sussex Authorities: wsussex.sa@moorestephens.com
Quick guide to which part of the AGAR to complete
All authorities (other than parish meetings)