Section 3 – External Auditor Report and Certificate 2018/19

In respect of PURLEIGH PARISH COUNCIL – EX0195


1 Respective responsibilities of the body and the auditor

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 2019; and
  • · confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.

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.


2 External auditor report 2018/19

 

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

 

3 External auditor certificate 2018/19

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 2019.

 

 

PKF LITTLEJOHN LLP
External Auditor                        Name
External Auditor                        Signature                                                 Date 27/08/2019

 

* Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews for 2018/19 in Auditor
Guidance Note AGN/02. The AGN is available from the NAO website (www.nao.org.uk)