Millom Town Council
Millom Town Council was formed in 1974 when the parish boundaries changed from Cumberland.
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:
Except for the matters reported below on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return, in our opinion the information in Sections 1 and 2 of the Annual Governance and Accountability Return is in accordance with the 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.
The inspection period for the exercise of electors’ rights was set for 31 working days which is more than the mandatory 30 working days as set out in the Accounts and Audit Regulations 2015, Paragraph 14(1), whilst this may be considered trivial it can lead to other issues. In future the Council should ensure it provides the precise public inspection period.
We would anticipate the Council taking this into account when it completes Assertion 4 on its 2022 Annual Governance and Accountability Return.
It was noted on review that the announcement and commencement of the Period for Public Rights was before the approval of the Annual Governance and Accountability Return. Regulation 12 – 15 of the Accounts and Audit Regulations 2015 set out the order required to be followed when approving, announcing, and publishing the Return and related documents in order to satisfy the Public Rights requirements. The Return must be approved prior to the Notice being published. To be able to demonstrate this, proper practice requires that the Notice is published no sooner than the day following the approval meeting and the Public Rights period commences no sooner than the next working day after that.
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 2023.
External Auditor Name
hd MOORE
16/09/2023
External Auditor Signature 2 Date
Annual Governance and Accountability Return 2022/23 Part 3
Local Councils, Internal Drainage Boards and other Smaller Authorities
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APRIL 30TH: Methodist Church meeting room
MAY 28TH: Methodist Church meeting room
JUNE 25TH: Methodist Church meeting room
JULY 30TH: Methodist Church meeting room
All meetings will commence at 07.00pm unless otherwise stated on
the agenda.