Millom Town Council
Millom Town Council was formed in 1974 when the parish boundaries changed from Cumberland.
In respect of Millom Town Council
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:
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 published Notice of Public Rights requires the name/signature of the person placing the notice to be entered at (e) on the form. Accounts and Audit Regulations 2015, Paragraph 15(2) states the declaration should be signed by the responsible financial officer. We note that the clerk has signed the notice which does not comply with regulations, in future we would anticipate this to be the responsible financial officer.
Insufficient information was provided with the initial supporting data submitted for review with regards to significant variances, which was later provided on request. The parish council should in future ensure that all the necessary supporting information is provided with their annual submission.
The Internal Auditor did not complete control objective H on the Annual Internal Audit Report. Additional information has been provided in the form of internal audit notes which suggests that the fixed asset register has been completed and no issues have come to our attention in regards to this.
The Internal Auditor has provided a ‘Yes’ response at control objective K on their report. This suggests that the council correctly claimed exemption from audit in the previous (2023/24) year. As the council was not exempt and did not claim exemption, the answer to this control objective should have been ‘Not covered’.
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 2025.
External Auditor Name
MOORE
External Auditor Signature
[Signature image]
Date
17/09/2025
Annual Governance and Accountability Return 2024/25 Part 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*
Page 6 of 6
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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.