{ "document_id": 10871, "filename": "d3ce4090-7c88-4cb5-9695-15912c55d5ee_Prescot-Annual-Return-2025-26-artifacted.pdf", "engine": "paddleocr_vl", "source_run_id": 10983, "generated_at": "2026-10-27T13:59:59+00:00", "page_count": 6, "counts_by_type": { "figure": 2, "footer": 6, "footnote": 2, "formula": 1, "heading": 2, "list": 3, "list_item": 16, "table": 5, "table_cell": 183, "text": 42, "title": 1 }, "timings": { "total_ms": 8417, "structure_ms": 19, "text_layer_ms": 8, "build_ms": 12 }, "pages": [ { "document_id": 10871, "page": 1, "width": 595.44, "height": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.44, "height_pt": 842.04, "engine": "paddleocr_vl", "source_run_id": 10983, "item_count": 33, "counts_by_type": { "footer": 1, "formula": 1, "heading": 1, "list": 2, "list_item": 14, "text": 13, "title": 1 }, "build_ms": 6, "items": [ { "id": "p1.1", "order": 1, "type": "text", "bbox": { "l": 104.16, "t": 778.929, "r": 131.52, "b": 350.3501 }, "text": "The Annual Governance and Accountability Return constitutes the annual return referred to in the Accounts and Audit Regulations 2015. Throughout, the words 'external auditor' have the same meaning as the words 'local auditor' in the Accounts and Audit Regulations 2015.", "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "text", "bbox": { "l": 124.8, "t": 776.7693, "r": 170.64, "b": 358.7489 }, "text": "• Sections 1 and 2 of AGAR including any amendments as a result of the limited assurance review. It is recommended as best practice, to avoid any potential confusion by local electors and interested parties, that you also publish the Annual Internal Audit Report, page 3.", "reading_order": 1 }, { "id": "p1.3", "order": 3, "type": "text", "bbox": { "l": 162.24, "t": 776.7693, "r": 179.28, "b": 545.9222 }, "text": "Section 3 - External Auditor Report and Certificate", "reading_order": 2 }, { "id": "p1.4", "order": 4, "type": "text", "bbox": { "l": 174.24, "t": 775.8094, "r": 187.44, "b": 647.4277 }, "text": "• Notice of conclusion of audit", "reading_order": 3 }, { "id": "p1.5", "order": 5, "type": "text", "bbox": { "l": 92.88, "t": 775.0895, "r": 110.88, "b": 379.146 }, "text": "[p1.5.1]for a complete list of bodies that may be smaller authorities refer to schedule 2 to the Local Audit and Accountability Act 2014.", "children": [ { "id": "p1.5.1", "order": 6, "type": "formula", "bbox": { "l": 92.88, "t": 775.0895, "r": 110.88, "b": 379.146 }, "text": "^{*}", "attrs": { "latex": "^{*}", "inline": true, "text_offset": 0, "text_span": 8, "bbox_estimated": true, "notation": "latex", "alt": "to the power of *", "mathml": "*" }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p1.6", "order": 7, "type": "text", "bbox": { "l": 87.12, "t": 385.3851, "r": 98.16, "b": 338.8317 }, "text": "Page 1 of 6", "attrs": { "block_label": "number" }, "reading_order": 5 }, { "id": "p1.7", "order": 8, "type": "text", "bbox": { "l": 223.68, "t": 777.7292, "r": 255.6, "b": 359.4688 }, "text": "• Notice of the period for the exercise of public rights and a declaration that the accounting statements are as yet unaudited;", "reading_order": 6 }, { "id": "p1.8", "order": 9, "type": "text", "bbox": { "l": 246.24, "t": 777.2492, "r": 261.84, "b": 594.6353 }, "text": "Before 1 July 2026 authorities must publish:", "reading_order": 7 }, { "id": "p1.9", "order": 10, "type": "text", "bbox": { "l": 184.8, "t": 776.7693, "r": 201.84, "b": 532.2441 }, "text": "Not later than 30 September 2026 authorities must publish:", "reading_order": 8 }, { "id": "p1.10", "order": 11, "type": "list", "bbox": { "l": 198.48, "t": 776.77, "r": 216.72, "b": 456.42 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p1.10.1", "order": 12, "type": "list_item", "bbox": { "l": 198.48, "t": 776.77, "r": 216.72, "b": 616.59 }, "text": "Section 2", "marker": "•", "attrs": { "bbox_estimated": true }, "reading_order": 0 }, { "id": "p1.10.2", "order": 13, "type": "list_item", "bbox": { "l": 198.48, "t": 616.59, "r": 216.72, "b": 456.42 }, "text": "Accounting Statements 2025/26 approved and signed, page 5", "marker": "•", "attrs": { "bbox_estimated": true }, "reading_order": 1 } ], "reading_order": 9 }, { "id": "p1.11", "order": 14, "type": "title", "bbox": { "l": 212.16, "t": 775.5695, "r": 231.12, "b": 414.4209 }, "text": "Section 1 - Annual Governance Statement 2025/26 approved and signed, page 4", "level": 2, "reading_order": 10 }, { "id": "p1.12", "order": 15, "type": "text", "bbox": { "l": 259.44, "t": 778.929, "r": 291.84, "b": 349.1502 }, "text": "Under the Accounts and Audit Regulations 2015, authorities must publish the following information on the authority website/webpage:", "reading_order": 11 }, { "id": "p1.13", "order": 16, "type": "heading", "bbox": { "l": 285.84, "t": 777.4892, "r": 302.64, "b": 633.5097 }, "text": "Publication Requirements", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p1.14", "order": 17, "type": "text", "bbox": { "l": 306.24, "t": 779.4089, "r": 351.36, "b": 344.5909 }, "text": "Once the external auditor has completed the limited assurance review and is able to give an opinion, the Annual Governance and Accountability Return Section 1, Section 2 and Section 3 – External Auditor Report and Certificate will be returned to the authority by email or post.", "reading_order": 13 }, { "id": "p1.15", "order": 18, "type": "text", "bbox": { "l": 343.92, "t": 778.689, "r": 377.04, "b": 346.0307 }, "text": "Unless requested, do not send any additional documents to your external auditor. Your external auditor will ask for any additional documents needed.", "reading_order": 14 }, { "id": "p1.16", "order": 19, "type": "list", "bbox": { "l": 367.2, "t": 783.4883, "r": 595.44, "b": 353.7096 }, "text": "", "attrs": { "item_count": 12 }, "children": [ { "id": "p1.16.1", "order": 20, "type": "list_item", "bbox": { "l": 367.2, "t": 771.73, "r": 394.32, "b": 597.03 }, "text": "notification of the commencement date of the period for the exercise of public rights", "marker": "•", "attrs": { "bbox_estimated": true }, "reading_order": 0 }, { "id": "p1.16.2", "order": 21, "type": "list_item", "bbox": { "l": 367.2, "t": 597.03, "r": 394.32, "b": 422.34 }, "text": "Annual Internal Audit Report 2025/26", "marker": "•", "attrs": { "bbox_estimated": true }, "reading_order": 1 }, { "id": "p1.16.3", "order": 22, "type": "list_item", "bbox": { "l": 387.12, "t": 771.0101, "r": 406.56, "b": 417.5405 }, "text": "an explanation of any significant year on year variances in the accounting statements", "marker": "•", "reading_order": 2 }, { "id": "p1.16.4", "order": 23, "type": "list_item", "bbox": { "l": 399.36, "t": 770.2902, "r": 413.52, "b": 591.2757 }, "text": "a bank reconciliation as at 31 March 2026", "marker": "·", "reading_order": 3 }, { "id": "p1.16.5", "order": 24, "type": "list_item", "bbox": { "l": 540.96, "t": 782.5285, "r": 562.08, "b": 376.7463 }, "text": "The Annual Governance and Accountability Return is made up of three parts, pages 3 to 6:", "marker": "2.", "reading_order": 4 }, { "id": "p1.16.6", "order": 25, "type": "list_item", "bbox": { "l": 422.16, "t": 782.2885, "r": 477.36, "b": 353.7096 }, "text": "An authority with either gross income or gross expenditure exceeding £25,000 or an authority with neither income nor expenditure exceeding £25,000, but which is unable to certify itself as exempt, or is requesting a limited assurance review, must return to the external auditor by email or post (not both) no later than 30 June 2026 Reminder letters 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"bbox": { "l": 508.08, "t": 773.1698, "r": 525.84, "b": 428.5789 }, "text": "Section 3 is completed by the external auditor and will be returned to the authority.", "marker": "•", "reading_order": 9 }, { "id": "p1.16.11", "order": 30, "type": "list_item", "bbox": { "l": 410.88, "t": 771.2501, "r": 428.64, "b": 430.2587 }, "text": "the Annual Governance and Accountability Return Sections 1 and 2, together with", "marker": "•", "reading_order": 10 }, { "id": "p1.16.12", "order": 31, "type": "list_item", "bbox": { "l": 561.84, "t": 783.4883, "r": 595.44, "b": 357.3091 }, "text": "Every smaller authority in England that either received gross income or income tax exceeding £25,000 must complete Form 3 of the Annual Governance and Accountability Return at the end of each financial year in accordance with Proper Practices.", "marker": "1.", "reading_order": 11 } ], "reading_order": 15 }, { "id": "p1.17", "order": 32, "type": "footer", "bbox": { "l": 70.08, "t": 775.0895, "r": 95.76, "b": 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"r": 229.68, "b": 672.7769 }, "text": "Has all additional information requested, including the dates set for the period for the exercise of public rights, been provided for the external auditor?", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p2.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 229.68, "t": 712.0004, "r": 281.4, "b": 672.7769 }, "text": "✓", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p2.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 281.4, "t": 712.0004, "r": 333.12, "b": 672.7769 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p2.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 126.24, "t": 672.7769, "r": 177.96, "b": 633.5534 }, "text": "Internal Audit Report", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p2.2.12", "order": 14, "type": 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177.96, "t": 633.5534, "r": 229.68, "b": 594.3299 }, "text": "For any statement to which the response is 'no', has an explanation been published?", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p2.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 229.68, "t": 633.5534, "r": 281.4, "b": 594.3299 }, "text": "✓", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p2.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 281.4, "t": 633.5534, "r": 333.12, "b": 594.3299 }, "text": "", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p2.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 126.24, "t": 594.3299, "r": 177.96, "b": 398.2123 }, "text": "Section 2", "attrs": { "row": 5, "col": 0, "rowspan": 5, "colspan": 1 }, "reading_order": 18 }, { "id": "p2.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 177.96, "t": 594.3299, "r": 229.68, "b": 555.1063 }, "text": "Has the Responsible Financial Officer signed the accounting statements before presentation to the authority for approval?", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p2.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 229.68, "t": 594.3299, "r": 281.4, "b": 555.1063 }, "text": "✓", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p2.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 281.4, "t": 594.3299, "r": 333.12, "b": 555.1063 }, "text": "", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p2.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 177.96, "t": 555.1063, "r": 229.68, "b": 515.8828 }, "text": "Has the authority's approval of the accounting statements been confirmed by the signature of the Chair of the approval meeting?", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, 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437.4358, "r": 229.68, "b": 398.2123 }, "text": "Has an explanation of any difference between Box 7 and Box 8 been provided?", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p2.2.33", "order": 35, "type": "table_cell", "bbox": { "l": 229.68, "t": 437.4358, "r": 281.4, "b": 398.2123 }, "text": "✓", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p2.2.34", "order": 36, "type": "table_cell", "bbox": { "l": 281.4, "t": 437.4358, "r": 333.12, "b": 398.2123 }, "text": "", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p2.2.35", "order": 37, "type": "table_cell", "bbox": { "l": 126.24, "t": 398.2123, "r": 177.96, "b": 358.9888 }, "text": "Sections 1 and 2", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p2.2.36", "order": 38, "type": "table_cell", "bbox": { "l": 177.96, "t": 398.2123, "r": 229.68, "b": 358.9888 }, "text": "Trust funds - have all disclosures been made if the authority as a body corporate is a sole managing trustee? NB: do not send trust accounting statements unless requested.", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p2.2.37", "order": 39, "type": "table_cell", "bbox": { "l": 229.68, "t": 398.2123, "r": 281.4, "b": 358.9888 }, "text": "", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p2.2.38", "order": 40, "type": "table_cell", "bbox": { "l": 281.4, "t": 398.2123, "r": 333.12, "b": 358.9888 }, "text": "", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 37 } ], "reading_order": 1 }, { "id": "p2.3", "order": 41, "type": "text", "bbox": { "l": 334.8, "t": 789.4875, "r": 374.4, "b": 361.6285 }, "text": "The authority must publish on the authority website/webpage the information required by Regulation 15 (2), Accounts and Audit Regulations 2015, including the period for the exercise of public rights and the name and address of the external auditor before 1 July 2026", "reading_order": 2 }, { "id": "p2.4", "order": 42, "type": "text", "bbox": { "l": 370.32, "t": 788.7676, "r": 408.96, "b": 354.6695 }, "text": "The Responsible Financial Officer (RFO), on behalf of the authority, must set the commencement date for the exercise of public rights which must be a single period of 30 working days for inspection (this excludes weekends and public holidays) which must include the first 10 working days of July.", "reading_order": 3 }, { "id": "p2.5", "order": 43, "type": "list", "bbox": { "l": 405.12, "t": 788.7676, "r": 446.4, "b": 357.549 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p2.5.1", "order": 44, "type": "list_item", "bbox": { "l": 405.12, "t": 788.7676, "r": 432.96, "b": 357.549 }, "text": "Make sure that the accounting statements add up and that the balance carried forward from the previous year (Box 7 of 2025) equals the balance brought forward in the current year (Box 1 of 2026).", "marker": "-", "reading_order": 0 }, { "id": "p2.5.2", "order": 45, "type": "list_item", "bbox": { "l": 431.76, "t": 788.2877, "r": 446.4, "b": 516.8863 }, "text": "Additional costs may be incurred if additional audit work is required.", "marker": "•", "reading_order": 1 } ], "reading_order": 4 }, { "id": "p2.6", "order": 46, "type": "text", "bbox": { "l": 477.84, "t": 788.0477, "r": 538.56, "b": 354.1895 }, "text": "Make sure that the copy of the bank reconciliation to be sent to your external auditor with the AGAR covers all the bank accounts. If the authority holds any short-term investments, note their value on the bank reconciliation. The external auditor must be able to agree the bank reconciliation to Box 8 on the accounting statements (Section 2, page 5). An explanation must be provided of any difference between Box 7 and Box 8. More help on bank reconciliation is available in the Practitioners' Guide*.", "reading_order": 5 }, { "id": "p2.7", "order": 47, "type": "text", "bbox": { "l": 442.32, "t": 787.8077, "r": 481.2, "b": 354.6695 }, "text": "Explain fully significant variances in the accounting statements on page 5. Do not just send a copy of the detailed accounting records instead of this explanation. The external auditor wants to know that you understand the reasons for all variances. Include complete numerical and narrative analysis to support the full variance.", "reading_order": 6 }, { "id": "p2.8", "order": 48, "type": "text", "bbox": { "l": 534, "t": 787.5678, "r": 562.08, "b": 367.8676 }, "text": "You must inform your external auditor about any change of Clerk, Responsible Financial Officer or Chair, and provide relevant authority owned generic email addresses and telephone numbers.", "reading_order": 7 }, { "id": "p2.9", "order": 49, "type": "text", "bbox": { "l": 558, "t": 787.3278, "r": 586.32, "b": 366.4278 }, "text": "The RFO is required to commence the public rights period which must be a single period of 30 working days for inspection (this excludes weekends and public holidays) which must include the first 10 working days of July.", "reading_order": 8 }, { "id": "p2.10", "order": 50, "type": "text", "bbox": { "l": 582.48, "t": 781.5686, "r": 595.44, "b": 385.865 }, "text": "the authority for approval. The authority must in this order; consider, approve and sign the accounts.", "reading_order": 9 }, { "id": "p2.11", "order": 51, "type": "footer", "bbox": { "l": 70.56, "t": 794.7667, "r": 91.44, "b": 530.3244 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p2.11.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p2.11.1", "order": 52, "type": "text", "bbox": { "l": 70.56, "t": 794.7667, "r": 91.44, "b": 530.3244 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 10 }, { "id": "p2.12", "order": 53, "type": "footnote", "bbox": { "l": 92.64, "t": 788.7676, "r": 121.2, "b": 362.5883 }, "text": "*Governance and Accountability for Smaller Authorities in England – a Practitioners' Guide to Proper Practices, can be downloaded from www.nalc.gov.uk or from www.ada.org.uk", "attrs": { "block_label": "vision_footnote" }, "reading_order": 11 } ] }, { "document_id": 10871, "page": 3, "width": 595.44, "height": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.44, "height_pt": 842.04, "engine": "paddleocr_vl", "source_run_id": 10983, "item_count": 74, "counts_by_type": { "figure": 1, "footer": 1, "table": 2, "table_cell": 67, "text": 3 }, "build_ms": 1, "items": [ { "id": "p3.1", "order": 1, "type": "text", "bbox": { "l": 89.28, "t": 379.6259, "r": 100.8, "b": 334.0324 }, "text": "Page 3 of 6", "attrs": { "block_label": "number" }, "reading_order": 0 }, { "id": "p3.2", "order": 2, "type": "table", "bbox": { "l": 210, "t": 777.7292, "r": 590.16, "b": 336.672 }, "text": "", "attrs": { "block_label": "table", "n_rows": 17, "n_cols": 4 }, "children": [ { "id": "p3.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 210, "t": 777.7292, "r": 305.04, "b": 751.7847 }, "text": "Internal control objective", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p3.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 305.04, "t": 777.7292, "r": 400.08, "b": 751.7847 }, "text": "Yes", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p3.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 400.08, "t": 777.7292, "r": 495.12, "b": 751.7847 }, "text": "No *", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p3.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 495.12, "t": 777.7292, "r": 590.16, "b": 751.7847 }, "text": "Not covered **", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p3.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 210, "t": 751.7847, "r": 305.04, "b": 725.8401 }, "text": "A. Appropriate accounting records have been properly kept throughout the financial year.", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p3.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 305.04, "t": 751.7847, "r": 400.08, "b": 725.8401 }, "text": "✓", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p3.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 400.08, "t": 751.7847, "r": 495.12, "b": 725.8401 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p3.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 495.12, "t": 751.7847, "r": 590.16, "b": 725.8401 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p3.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 210, "t": 725.8401, "r": 305.04, "b": 699.8956 }, "text": "B. This authority complied with its financial regulations, payments were supported by invoices, all expenditure was approved and VAT was appropriately accounted for.", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p3.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 305.04, "t": 725.8401, "r": 400.08, "b": 699.8956 }, "text": "✓", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p3.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 400.08, "t": 725.8401, "r": 495.12, "b": 699.8956 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p3.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 495.12, "t": 725.8401, "r": 590.16, "b": 699.8956 }, "text": "", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p3.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 210, "t": 699.8956, "r": 305.04, "b": 673.951 }, "text": "C. This authority assessed the significant risks to achieving its objectives and reviewed the adequacy of arrangements to manage these.", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p3.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 305.04, "t": 699.8956, "r": 400.08, "b": 673.951 }, "text": "✓", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p3.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 400.08, "t": 699.8956, "r": 495.12, "b": 673.951 }, "text": "", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p3.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 495.12, "t": 699.8956, "r": 590.16, "b": 673.951 }, "text": "", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p3.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 210, "t": 673.951, "r": 305.04, "b": 648.0065 }, "text": "D. The precept or rates requirement resulted from an adequate budgetary process; progress against the budget was regularly monitored; and reserves were appropriate.", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p3.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 305.04, "t": 673.951, "r": 400.08, "b": 648.0065 }, "text": "✓", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p3.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 400.08, "t": 673.951, "r": 495.12, "b": 648.0065 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p3.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 495.12, "t": 673.951, "r": 590.16, "b": 648.0065 }, "text": "", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p3.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 210, "t": 648.0065, "r": 305.04, "b": 622.062 }, "text": "E. Expected income was fully received, based on correct prices, properly recorded and promptly banked; and VAT was appropriately accounted for.", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p3.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 305.04, "t": 648.0065, "r": 400.08, "b": 622.062 }, "text": "✓", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p3.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 400.08, "t": 648.0065, "r": 495.12, "b": 622.062 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p3.2.24", "order": 26, "type": "table_cell", "bbox": { "l": 495.12, "t": 648.0065, "r": 590.16, "b": 622.062 }, "text": "", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p3.2.25", "order": 27, "type": "table_cell", "bbox": { "l": 210, "t": 622.062, "r": 305.04, "b": 596.1174 }, "text": "F. Cash payments were properly supported by receipts, all cash expenditure was approved and VAT appropriately accounted for.", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p3.2.26", "order": 28, "type": "table_cell", "bbox": { "l": 305.04, "t": 622.062, "r": 400.08, "b": 596.1174 }, "text": "✓", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p3.2.27", "order": 29, "type": "table_cell", "bbox": { "l": 400.08, "t": 622.062, "r": 495.12, "b": 596.1174 }, "text": "", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p3.2.28", "order": 30, "type": "table_cell", "bbox": { "l": 495.12, "t": 622.062, "r": 590.16, "b": 596.1174 }, "text": "", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p3.2.29", "order": 31, "type": "table_cell", "bbox": { "l": 210, "t": 596.1174, "r": 305.04, "b": 570.1729 }, "text": "G. Salaries to employees and allowances to members were paid in accordance with this authority's approvals, and PAYE and NI requirements were properly applied.", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p3.2.30", "order": 32, "type": "table_cell", "bbox": { "l": 305.04, "t": 596.1174, "r": 400.08, "b": 570.1729 }, "text": "✓", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p3.2.31", "order": 33, "type": "table_cell", "bbox": { "l": 400.08, "t": 596.1174, "r": 495.12, "b": 570.1729 }, "text": "", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p3.2.32", "order": 34, "type": "table_cell", "bbox": { "l": 495.12, "t": 596.1174, "r": 590.16, "b": 570.1729 }, "text": "", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p3.2.33", "order": 35, "type": "table_cell", "bbox": { "l": 210, "t": 570.1729, "r": 305.04, "b": 544.2283 }, "text": "H. Asset and investments registers were complete and accurate and properly maintained.", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p3.2.34", "order": 36, "type": "table_cell", "bbox": { "l": 305.04, "t": 570.1729, "r": 400.08, "b": 544.2283 }, "text": "✓", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p3.2.35", "order": 37, "type": "table_cell", "bbox": { "l": 400.08, "t": 570.1729, "r": 495.12, "b": 544.2283 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p3.2.36", "order": 38, "type": "table_cell", "bbox": { "l": 495.12, "t": 570.1729, "r": 590.16, "b": 544.2283 }, "text": "", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p3.2.37", "order": 39, "type": "table_cell", "bbox": { "l": 210, "t": 544.2283, "r": 305.04, "b": 518.2838 }, "text": "I. Periodic bank account reconciliations were properly carried out during the year.", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p3.2.38", "order": 40, "type": "table_cell", "bbox": { "l": 305.04, "t": 544.2283, "r": 400.08, "b": 518.2838 }, "text": "✓", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p3.2.39", "order": 41, "type": "table_cell", "bbox": { "l": 400.08, "t": 544.2283, "r": 495.12, "b": 518.2838 }, "text": "", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p3.2.40", "order": 42, "type": "table_cell", "bbox": { "l": 495.12, "t": 544.2283, "r": 590.16, "b": 518.2838 }, "text": "", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p3.2.41", "order": 43, "type": "table_cell", "bbox": { "l": 210, "t": 518.2838, "r": 305.04, "b": 492.3392 }, "text": "J. Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded.", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p3.2.42", "order": 44, "type": "table_cell", "bbox": { "l": 305.04, "t": 518.2838, "r": 400.08, "b": 492.3392 }, "text": "✓", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p3.2.43", "order": 45, "type": "table_cell", "bbox": { "l": 400.08, "t": 518.2838, "r": 495.12, "b": 492.3392 }, "text": "", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p3.2.44", "order": 46, "type": "table_cell", "bbox": { "l": 495.12, "t": 518.2838, "r": 590.16, "b": 492.3392 }, "text": "", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 43 }, { "id": "p3.2.45", "order": 47, "type": "table_cell", "bbox": { "l": 210, "t": 492.3392, "r": 305.04, "b": 466.3947 }, "text": "K. If the authority certified itself as exempt from a limited assurance review in 2024/25, it met the exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance review of its 2024/25 AGAR tick \"not covered\")", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p3.2.46", "order": 48, "type": "table_cell", "bbox": { "l": 305.04, "t": 492.3392, "r": 400.08, "b": 466.3947 }, "text": "", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p3.2.47", "order": 49, "type": "table_cell", "bbox": { "l": 400.08, "t": 492.3392, "r": 495.12, "b": 466.3947 }, "text": "✓", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 46 }, { "id": "p3.2.48", "order": 50, "type": "table_cell", "bbox": { "l": 495.12, "t": 492.3392, "r": 590.16, "b": 466.3947 }, "text": "", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p3.2.49", "order": 51, "type": "table_cell", "bbox": { "l": 210, "t": 466.3947, "r": 305.04, "b": 440.4502 }, "text": "L. The authority published the required information on a website/webpage up to date at the time of the internal audit in accordance with the relevant legislation.", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 48 }, { "id": "p3.2.50", "order": 52, "type": "table_cell", "bbox": { "l": 305.04, "t": 466.3947, "r": 400.08, "b": 440.4502 }, "text": "✓", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p3.2.51", "order": 53, "type": "table_cell", "bbox": { "l": 400.08, "t": 466.3947, "r": 495.12, "b": 440.4502 }, "text": "", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 50 }, { "id": "p3.2.52", "order": 54, "type": "table_cell", "bbox": { "l": 495.12, "t": 466.3947, "r": 590.16, "b": 440.4502 }, "text": "", "attrs": { "row": 12, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 51 }, { "id": "p3.2.53", "order": 55, "type": "table_cell", "bbox": { "l": 210, "t": 440.4502, "r": 305.04, "b": 414.5056 }, "text": "M. In the year covered by this AGAR, the authority correctly provided for a period for the exercise of public rights as required by the Accounts and Audit Regulations (during the 2025/26 AGAR period, were public rights in relation to the 2024-25 AGAR evidenced by a notice on the website and/or authority approved minutes confirming the dates set).", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 52 }, { "id": "p3.2.54", "order": 56, "type": "table_cell", "bbox": { "l": 305.04, "t": 440.4502, "r": 400.08, "b": 414.5056 }, "text": "", "attrs": { "row": 13, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 53 }, { "id": "p3.2.55", "order": 57, "type": "table_cell", "bbox": { "l": 400.08, "t": 440.4502, "r": 495.12, "b": 414.5056 }, "text": "✓", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 54 }, { "id": "p3.2.56", "order": 58, "type": "table_cell", "bbox": { "l": 495.12, "t": 440.4502, "r": 590.16, "b": 414.5056 }, "text": "", "attrs": { "row": 13, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 55 }, { "id": "p3.2.57", "order": 59, "type": "table_cell", "bbox": { "l": 210, "t": 414.5056, "r": 305.04, "b": 388.5611 }, "text": "N. The authority has complied with the publication requirements for 2024/25 AGAR (see AGAR Page 1 Guidance Notes).", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 56 }, { "id": "p3.2.58", "order": 60, "type": "table_cell", "bbox": { "l": 305.04, "t": 414.5056, "r": 590.16, "b": 362.6165 }, "text": "", "attrs": { "row": 14, "col": 1, "rowspan": 2, "colspan": 3 }, "reading_order": 57 }, { "id": "p3.2.59", "order": 61, "type": "table_cell", "bbox": { "l": 210, "t": 388.5611, "r": 305.04, "b": 362.6165 }, "text": "O. The authority has complied with laws, regulations & proper practices relating to digital and data compliance.", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 58 }, { "id": "p3.2.60", "order": 62, "type": "table_cell", "bbox": { "l": 210, "t": 362.6165, "r": 305.04, "b": 336.672 }, "text": "P. (For local councils only)\\nTrust funds (including charitable) – The council met its responsibilities as a trustee.", "attrs": { "row": 16, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 59 }, { "id": "p3.2.61", "order": 63, "type": "table_cell", "bbox": { "l": 305.04, "t": 362.6165, "r": 400.08, "b": 336.672 }, "text": "Yes", "attrs": { "row": 16, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 60 }, { "id": "p3.2.62", "order": 64, "type": "table_cell", "bbox": { "l": 400.08, "t": 362.6165, "r": 495.12, "b": 336.672 }, "text": "No", "attrs": { "row": 16, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 61 }, { "id": "p3.2.63", "order": 65, "type": "table_cell", "bbox": { "l": 495.12, "t": 362.6165, "r": 590.16, "b": 336.672 }, "text": "Not applicable", "attrs": { "row": 16, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 62 } ], "reading_order": 1 }, { "id": "p3.3", "order": 66, "type": "table", "bbox": { "l": 168, "t": 773.4098, "r": 214.8, "b": 340.0315 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2 }, "children": [ { "id": "p3.3.1", "order": 67, "type": "table_cell", "bbox": { "l": 168, "t": 773.4098, "r": 191.4, "b": 556.7206 }, "text": "For any other risk areas identified by this authority adequate controls existed (list any other risk areas on separate sheets if needed).\\nDate(s) internal audit undertaken", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p3.3.2", "order": 68, "type": "table_cell", "bbox": { "l": 191.4, "t": 773.4098, "r": 214.8, "b": 556.7206 }, "text": "Name of person who carried out the internal audit", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p3.3.3", "order": 69, "type": "table_cell", "bbox": { "l": 168, "t": 556.7206, "r": 191.4, "b": 340.0315 }, "text": "01/04/2026", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p3.3.4", "order": 70, "type": "table_cell", "bbox": { "l": 191.4, "t": 556.7206, "r": 214.8, "b": 340.0315 }, "text": "David Blanchflower/TERRY LAUDITOR", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 } ], "reading_order": 2 }, { "id": "p3.4", "order": 71, "type": "figure", "bbox": { "l": 98.88, "t": 773.1698, "r": 195.36, "b": 334.2724 }, "text": "", "attrs": { "block_label": "image" }, "children": [ { "id": "p3.4.1", "order": 72, "type": "text", "bbox": { "l": 141.36, "t": 771.97, "r": 170.88, "b": 335.7122 }, "text": "Signature of person who\ncarried out the internal audit", "reading_order": 0 } ], "reading_order": 3 }, { "id": "p3.5", "order": 73, "type": "text", "bbox": { "l": 589.2, "t": 779.169, "r": 595.44, "b": 649.3475 }, "text": "10 Meet the needs of this authority.", "reading_order": 4 }, { "id": "p3.6", "order": 74, "type": "footer", "bbox": { "l": 72.96, "t": 771.2501, "r": 97.68, "b": 506.8078 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities", "attrs": { "block_label": "footer" }, "reading_order": 5 } ] }, { "document_id": 10871, "page": 4, "width": 595.44, "height": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.44, "height_pt": 842.04, "engine": "paddleocr_vl", "source_run_id": 10983, "item_count": 51, "counts_by_type": { "figure": 1, "footer": 1, "footnote": 1, "heading": 1, "table": 1, "table_cell": 40, "text": 6 }, "build_ms": 1, "items": [ { "id": "p4.1", "order": 1, "type": "text", "bbox": { "l": 77.04, "t": 410.5815, "r": 87.84, "b": 365.228 }, "text": "Page 4 of 6", "attrs": { "block_label": "number" }, "reading_order": 0 }, { "id": "p4.2", "order": 2, "type": "text", "bbox": { "l": 94.32, "t": 795.0067, "r": 123.84, "b": 362.8283 }, "text": "https://www.prescot-to.gov.uk/finance/annual-return/", "reading_order": 1 }, { "id": "p4.3", "order": 3, "type": "text", "bbox": { "l": 138.72, "t": 795.0067, "r": 173.04, "b": 641.9085 }, "text": "and recorded as minute reference:\n20", "reading_order": 2 }, { "id": "p4.4", "order": 4, "type": "text", "bbox": { "l": 196.08, "t": 794.7667, "r": 218.88, "b": 601.8342 }, "text": "This Annual Governance Statement was approved at a meeting of the authority on:", "reading_order": 3 }, { "id": "p4.5", "order": 5, "type": "heading", "bbox": { "l": 178.32, "t": 717.9777, "r": 191.28, "b": 661.8257 }, "text": "28/05/2026", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p4.6", "order": 6, "type": "figure", "bbox": { "l": 95.28, "t": 583.8368, "r": 197.76, "b": 360.4286 }, "text": "", "attrs": { "kind": "chart", "block_label": "chart" }, "reading_order": 5 }, { "id": "p4.7", "order": 7, "type": "text", "bbox": { "l": 193.44, "t": 582.157, "r": 216, "b": 397.1434 }, "text": "Signed by the Chair and Clerk of the meeting where approval was given:", "reading_order": 6 }, { "id": "p4.8", "order": 8, "type": "table", "bbox": { "l": 255.12, "t": 789.7275, "r": 594.96, "b": 356.3492 }, "text": "", "attrs": { "block_label": "table", "n_rows": 10, "n_cols": 4 }, "children": [ { "id": "p4.8.1", "order": 9, "type": "table_cell", "bbox": { "l": 255.12, "t": 789.7275, "r": 340.08, "b": 746.3897 }, "text": "the accounting statements,", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p4.8.2", "order": 10, "type": "table_cell", "bbox": { "l": 340.08, "t": 789.7275, "r": 425.04, "b": 746.3897 }, "text": "", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p4.8.3", "order": 11, "type": "table_cell", "bbox": { "l": 425.04, "t": 789.7275, "r": 510, "b": 746.3897 }, "text": "", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p4.8.4", "order": 12, "type": "table_cell", "bbox": { "l": 510, "t": 789.7275, "r": 594.96, "b": 746.3897 }, "text": "legislative laws", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p4.8.5", "order": 13, "type": "table_cell", "bbox": { "l": 255.12, "t": 746.3897, "r": 340.08, "b": 703.0518 }, "text": "2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p4.8.6", "order": 14, "type": "table_cell", "bbox": { "l": 340.08, "t": 746.3897, "r": 425.04, "b": 703.0518 }, "text": "✓", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p4.8.7", "order": 15, "type": "table_cell", "bbox": { "l": 425.04, "t": 746.3897, "r": 510, "b": 703.0518 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p4.8.8", "order": 16, "type": "table_cell", "bbox": { "l": 510, "t": 746.3897, "r": 594.96, "b": 703.0518 }, "text": "made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p4.8.9", "order": 17, "type": "table_cell", "bbox": { "l": 255.12, "t": 703.0518, "r": 340.08, "b": 659.714 }, "text": "3. We have assured ourselves that there are no matters of actual or potential non-compliance with laws, regulations and Proper Practices that could have a significant financial effect on the ability of this authority to conduct its business or manage its finances.", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p4.8.10", "order": 18, "type": "table_cell", "bbox": { "l": 340.08, "t": 703.0518, "r": 425.04, "b": 659.714 }, "text": "✓", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p4.8.11", "order": 19, "type": "table_cell", "bbox": { "l": 425.04, "t": 703.0518, "r": 510, "b": 659.714 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p4.8.12", "order": 20, "type": "table_cell", "bbox": { "l": 510, "t": 703.0518, "r": 594.96, "b": 659.714 }, "text": "has only done what it has the legal power to do and has complied with Proper Practices in doing so.", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p4.8.13", "order": 21, "type": "table_cell", "bbox": { "l": 255.12, "t": 659.714, "r": 340.08, "b": 616.3762 }, "text": "4. We provided proper opportunity during the year for the exercise of electors' rights in accordance with the requirements of the Accounts and Audit Regulations.", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p4.8.14", "order": 22, "type": "table_cell", "bbox": { "l": 340.08, "t": 659.714, "r": 425.04, "b": 616.3762 }, "text": "✓", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p4.8.15", "order": 23, "type": "table_cell", "bbox": { "l": 425.04, "t": 659.714, "r": 510, "b": 616.3762 }, "text": "", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p4.8.16", "order": 24, "type": "table_cell", "bbox": { "l": 510, "t": 659.714, "r": 594.96, "b": 616.3762 }, "text": "during the year gave all persons interested the opportunity to inspect and ask questions about this authority's accounts.", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p4.8.17", "order": 25, "type": "table_cell", "bbox": { "l": 255.12, "t": 616.3762, "r": 340.08, "b": 573.0384 }, "text": "5. We carried out an assessment of the risks facing this authority and took appropriate steps to manage those risks, including the introduction of internal controls and/or external insurance cover where required.", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p4.8.18", "order": 26, "type": "table_cell", "bbox": { "l": 340.08, "t": 616.3762, "r": 425.04, "b": 573.0384 }, "text": "✓", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p4.8.19", "order": 27, "type": "table_cell", "bbox": { "l": 425.04, "t": 616.3762, "r": 510, "b": 573.0384 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p4.8.20", "order": 28, "type": "table_cell", "bbox": { "l": 510, "t": 616.3762, "r": 594.96, "b": 573.0384 }, "text": "considered and documented the financial and other risks it faces and dealt with them properly.", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p4.8.21", "order": 29, "type": "table_cell", "bbox": { "l": 255.12, "t": 573.0384, "r": 340.08, "b": 529.7005 }, "text": "6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p4.8.22", "order": 30, "type": "table_cell", "bbox": { "l": 340.08, "t": 573.0384, "r": 425.04, "b": 529.7005 }, "text": "✓", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p4.8.23", "order": 31, "type": "table_cell", "bbox": { "l": 425.04, "t": 573.0384, "r": 510, "b": 529.7005 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p4.8.24", "order": 32, "type": "table_cell", "bbox": { "l": 510, "t": 573.0384, "r": 594.96, "b": 529.7005 }, "text": "arranged for a competent person, independent of the financial controls and procedures, to give an objective view on whether internal controls meet the needs of this smaller authority.", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p4.8.25", "order": 33, "type": "table_cell", "bbox": { "l": 255.12, "t": 529.7005, "r": 340.08, "b": 486.3627 }, "text": "7. We took appropriate action on all matters raised in reports from internal and external audit.", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p4.8.26", "order": 34, "type": "table_cell", "bbox": { "l": 340.08, "t": 529.7005, "r": 425.04, "b": 486.3627 }, "text": "✓", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p4.8.27", "order": 35, "type": "table_cell", "bbox": { "l": 425.04, "t": 529.7005, "r": 510, "b": 486.3627 }, "text": "", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p4.8.28", "order": 36, "type": "table_cell", "bbox": { "l": 510, "t": 529.7005, "r": 594.96, "b": 486.3627 }, "text": "responded to matters brought to its attention by internal and external audit.", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p4.8.29", "order": 37, "type": "table_cell", "bbox": { "l": 255.12, "t": 486.3627, "r": 340.08, "b": 443.0249 }, "text": "8. We considered whether any litigation, liabilities or commitments, events or transactions, occurring either during or after the year-end, have a financial impact on this authority and, where appropriate, have included them in the accounting statements.", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p4.8.30", "order": 38, "type": "table_cell", "bbox": { "l": 340.08, "t": 486.3627, "r": 425.04, "b": 443.0249 }, "text": "✓", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p4.8.31", "order": 39, "type": "table_cell", "bbox": { "l": 425.04, "t": 486.3627, "r": 510, "b": 443.0249 }, "text": "", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p4.8.32", "order": 40, "type": "table_cell", "bbox": { "l": 510, "t": 486.3627, "r": 594.96, "b": 443.0249 }, "text": "disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant.", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p4.8.33", "order": 41, "type": "table_cell", "bbox": { "l": 255.12, "t": 443.0249, "r": 340.08, "b": 399.687 }, "text": "9. (For local councils only) Trust funds including charitable In our capacity as the sole managing trustee we discharged our accountability responsibilities for the fund(s) assets, including financial reporting and, if required, independent examination or audit.", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p4.8.34", "order": 42, "type": "table_cell", "bbox": { "l": 340.08, "t": 443.0249, "r": 425.04, "b": 399.687 }, "text": "", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p4.8.35", "order": 43, "type": "table_cell", "bbox": { "l": 425.04, "t": 443.0249, "r": 510, "b": 399.687 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p4.8.36", "order": 44, "type": "table_cell", "bbox": { "l": 510, "t": 443.0249, "r": 594.96, "b": 399.687 }, "text": "has met all of its responsibilities where, as a body corporate, it is a sole managing trustee of a local trust or trusts.", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p4.8.37", "order": 45, "type": "table_cell", "bbox": { "l": 255.12, "t": 399.687, "r": 340.08, "b": 356.3492 }, "text": "10. We have put in place arrangements for the effective IT and data management in accordance with proper practices during the year under review.", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p4.8.38", "order": 46, "type": "table_cell", "bbox": { "l": 340.08, "t": 399.687, "r": 425.04, "b": 356.3492 }, "text": "✓", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p4.8.39", "order": 47, "type": "table_cell", "bbox": { "l": 425.04, "t": 399.687, "r": 510, "b": 356.3492 }, "text": "", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p4.8.40", "order": 48, "type": "table_cell", "bbox": { "l": 510, "t": 399.687, "r": 594.96, "b": 356.3492 }, "text": "has made suitable arrangements for its IT and data management and has complied with proper practices in doing so.", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 39 } ], "reading_order": 7 }, { "id": "p4.9", "order": 49, "type": "footer", "bbox": { "l": 71.76, "t": 796.4465, "r": 93.36, "b": 533.444 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p4.9.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p4.9.1", "order": 50, "type": "text", "bbox": { "l": 71.76, "t": 796.4465, "r": 93.36, "b": 533.444 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 8, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p4.10", "order": 51, "type": "footnote", "bbox": { "l": 224.4, "t": 794.0468, "r": 259.2, "b": 386.8249 }, "text": "*Please provide explanations to the external auditor on a separate sheet for each 'No' response and describe how the authority will address the weaknesses identified. These sheets must be published with the Annual Governance Statement.", "attrs": { "block_label": "vision_footnote" }, "reading_order": 9 } ] }, { "document_id": 10871, "page": 5, "width": 595.44, "height": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.44, "height_pt": 842.04, "engine": "paddleocr_vl", "source_run_id": 10983, "item_count": 43, "counts_by_type": { "footer": 1, "table": 1, "table_cell": 38, "text": 3 }, "build_ms": 1, "items": [ { "id": "p5.1", "order": 1, "type": "text", "bbox": { "l": 86.16, "t": 385.865, "r": 98.16, "b": 339.7916 }, "text": "Page 5 of 6", "attrs": { "block_label": "number" }, "reading_order": 0 }, { "id": "p5.2", "order": 2, "type": "table", "bbox": { "l": 118.56, "t": 784.4482, "r": 591.6, "b": 341.7113 }, "text": "", "attrs": { "block_label": "table", "n_rows": 11, "n_cols": 4 }, "children": [ { "id": "p5.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 118.56, "t": 784.4482, "r": 236.82, "b": 744.1994 }, "text": "3. (+) Total other receipts", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p5.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 236.82, "t": 784.4482, "r": 355.08, "b": 744.1994 }, "text": "45,105", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p5.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 355.08, "t": 784.4482, "r": 473.34, "b": 744.1994 }, "text": "48,818", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p5.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 473.34, "t": 784.4482, "r": 591.6, "b": 744.1994 }, "text": "Total income or receipts as recorded in the cashbook less the precept or rates/levies received (line 2). Include any grants received.", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p5.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 118.56, "t": 744.1994, "r": 236.82, "b": 703.9506 }, "text": "4. (-) Staff costs", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p5.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 236.82, "t": 744.1994, "r": 355.08, "b": 703.9506 }, "text": "172,186", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p5.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 355.08, "t": 744.1994, "r": 473.34, "b": 703.9506 }, "text": "198,115", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p5.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 473.34, "t": 744.1994, "r": 591.6, "b": 703.9506 }, "text": "Total expenditure or payments made to and on behalf of all employees. Include gross salaries and wages, employers NI contributions, employers pension contributions, gratuities and severance payments.", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p5.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 118.56, "t": 703.9506, "r": 236.82, "b": 663.7018 }, "text": "5. (-) Loan interest/capital repayments", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p5.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 236.82, "t": 703.9506, "r": 355.08, "b": 663.7018 }, "text": "34,010", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p5.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 355.08, "t": 703.9506, "r": 473.34, "b": 663.7018 }, "text": "34,010", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p5.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 473.34, "t": 703.9506, "r": 591.6, "b": 663.7018 }, "text": "Total expenditure or payments of capital and interest made during the year on the authority's borrowings (if any).", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p5.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 118.56, "t": 663.7018, "r": 236.82, "b": 623.453 }, "text": "6. (-) All other payments", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p5.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 236.82, "t": 663.7018, "r": 355.08, "b": 623.453 }, "text": "137,823", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p5.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 355.08, "t": 663.7018, "r": 473.34, "b": 623.453 }, "text": "192,875", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p5.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 473.34, "t": 663.7018, "r": 591.6, "b": 623.453 }, "text": "Total expenditure or payments as recorded in the cashbook less staff costs (line 4) and loan interest/capital repayments (line 5).", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p5.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 118.56, "t": 623.453, "r": 236.82, "b": 583.2042 }, "text": "7. (=) Balances carried forward", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p5.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 236.82, "t": 623.453, "r": 355.08, "b": 583.2042 }, "text": "437,842", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p5.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 355.08, "t": 623.453, "r": 473.34, "b": 583.2042 }, "text": "375,794", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p5.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 473.34, "t": 623.453, "r": 591.6, "b": 583.2042 }, "text": "Total balances and reserves at the end of the year. must equal (1+2+3) - (4+5+6).", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p5.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 118.56, "t": 583.2042, "r": 236.82, "b": 542.9553 }, "text": "8. Total value of cash and short term investments", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p5.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 236.82, "t": 583.2042, "r": 355.08, "b": 542.9553 }, "text": "413,618", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p5.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 355.08, "t": 583.2042, "r": 473.34, "b": 542.9553 }, "text": "366,958", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p5.2.24", "order": 26, "type": "table_cell", "bbox": { "l": 473.34, "t": 583.2042, "r": 591.6, "b": 542.9553 }, "text": "The sum of all current and deposit bank accounts, cash holdings and short term investments held as at 31 March - To agree with bank reconciliation.", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p5.2.25", "order": 27, "type": "table_cell", "bbox": { "l": 118.56, "t": 542.9553, "r": 236.82, "b": 502.7065 }, "text": "9. Total fixed assets plus long term investments and assets", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p5.2.26", "order": 28, "type": "table_cell", "bbox": { "l": 236.82, "t": 542.9553, "r": 355.08, "b": 502.7065 }, "text": "849,973", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p5.2.27", "order": 29, "type": "table_cell", "bbox": { "l": 355.08, "t": 542.9553, "r": 473.34, "b": 502.7065 }, "text": "856,242", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p5.2.28", "order": 30, "type": "table_cell", "bbox": { "l": 473.34, "t": 542.9553, "r": 591.6, "b": 502.7065 }, "text": "The value of all the property the authority owns - it is made up of all its fixed assets and long term investments as at 31 March.", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p5.2.29", "order": 31, "type": "table_cell", "bbox": { "l": 118.56, "t": 502.7065, "r": 236.82, "b": 462.4577 }, "text": "10. Total borrowings", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p5.2.30", "order": 32, "type": "table_cell", "bbox": { "l": 236.82, "t": 502.7065, "r": 355.08, "b": 462.4577 }, "text": "251,463", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p5.2.31", "order": 33, "type": "table_cell", "bbox": { "l": 355.08, "t": 502.7065, "r": 473.34, "b": 462.4577 }, "text": "225,268", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p5.2.32", "order": 34, "type": "table_cell", "bbox": { "l": 473.34, "t": 502.7065, "r": 591.6, "b": 462.4577 }, "text": "The outstanding capital balance as at 31 March of all loans from third parties (including PWLB).", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p5.2.33", "order": 35, "type": "table_cell", "bbox": { "l": 118.56, "t": 462.4577, "r": 591.6, "b": 422.2089 }, "text": "[F25 [F23] [F4]", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 4 }, "reading_order": 32 }, { "id": "p5.2.34", "order": 36, "type": "table_cell", "bbox": { "l": 118.56, "t": 422.2089, "r": 236.82, "b": 381.9601 }, "text": "11 Do the figures in the accounting statements above exclude any trust transactions?", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p5.2.35", "order": 37, "type": "table_cell", "bbox": { "l": 236.82, "t": 422.2089, "r": 355.08, "b": 381.9601 }, "text": "", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p5.2.36", "order": 38, "type": "table_cell", "bbox": { "l": 355.08, "t": 422.2089, "r": 591.6, "b": 381.9601 }, "text": "For guidance refer to the Practitioners' Guide sections 2.31 to 2.33.", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 2 }, "reading_order": 35 }, { "id": "p5.2.37", "order": 39, "type": "table_cell", "bbox": { "l": 118.56, "t": 381.9601, "r": 355.08, "b": 341.7113 }, "text": "I certify that for the year ended 31 March 2026 the Accounting Statements in this Annual Governance and Accountability Return have been prepared on either a receipts and payments or income and expenditure basis following the guidance in Governance and Accountability for Smaller Authorities - a Practitioners' Guide to Proper Practices and present fairly the financial position of this authority. Signed by Responsible Financial Officer before being presented to the authority for approval.", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 2 }, "reading_order": 36 }, { "id": "p5.2.38", "order": 40, "type": "table_cell", "bbox": { "l": 355.08, "t": 381.9601, "r": 591.6, "b": 341.7113 }, "text": "I confirm that these Accounting Statements were approved by this authority on this date: 28/05/2026 as recorded in minute reference: [F2] Signed by Chair of the meeting where the Accounting Statements were approved.", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 2 }, "reading_order": 37 } ], "reading_order": 1 }, { "id": "p5.3", "order": 41, "type": "text", "bbox": { "l": 114.24, "t": 776.5293, "r": 124.8, "b": 755.8923 }, "text": "Date", "reading_order": 2 }, { "id": "p5.4", "order": 42, "type": "footer", "bbox": { "l": 68.16, "t": 777.0093, "r": 93.84, "b": 509.9273 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p5.5.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p5.4.1", "order": 43, "type": "text", "bbox": { "l": 68.16, "t": 777.0093, "r": 93.84, "b": 509.9273 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 8, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 3 } ] }, { "document_id": 10871, "page": 6, "width": 595.44, "height": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 595.44, "height_pt": 842.04, "engine": "paddleocr_vl", "source_run_id": 10983, "item_count": 9, "counts_by_type": { "footer": 1, "text": 8 }, "build_ms": 1, "items": [ { "id": "p6.1", "order": 1, "type": "text", "bbox": { "l": 73.92, "t": 404.3424, "r": 85.92, "b": 359.4688 }, "text": "Page 6 of 6", "attrs": { "block_label": "number" }, "reading_order": 0 }, { "id": "p6.2", "order": 2, "type": "text", "bbox": { "l": 94.32, "t": 789.0076, "r": 522.96, "b": 352.9897 }, "text": "(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 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. (*delete as appropriate).\n(continue on a separate sheet if required)\nOther matters not affecting our opinion which we draw to the attention of the authority:\n(continue on a separate sheet if required)\n3 External auditor certificate 2025/26\nWe certify/do not 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 2026\n*We do not certify completion because:\nExternal Auditor Name\nExternal Auditor Signature\nDate", "attrs": { "block_label": "algorithm" }, "reading_order": 1 }, { "id": "p6.3", "order": 3, "type": "text", "bbox": { "l": 518.16, "t": 785.648, "r": 534.96, "b": 503.2083 }, "text": "2 External auditor's limited assurance opinion 2025/26", "reading_order": 2 }, { "id": "p6.4", "order": 4, "type": "text", "bbox": { "l": 534.24, "t": 786.6079, "r": 548.88, "b": 352.9897 }, "text": "• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.", "reading_order": 3 }, { "id": "p6.5", "order": 5, "type": "text", "bbox": { "l": 546.72, "t": 786.3679, "r": 559.2, "b": 500.8086 }, "text": "summarises the accounting records for the year ended 31 March 2026 and", "reading_order": 4 }, { "id": "p6.6", "order": 6, "type": "text", "bbox": { "l": 557.76, "t": 785.888, "r": 591.12, "b": 377.2262 }, "text": "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:", "reading_order": 5 }, { "id": "p6.7", "order": 7, "type": "text", "bbox": { "l": 588.48, "t": 778.689, "r": 595.44, "b": 374.1067 }, "text": "10:00–10:00 præ-regulær und Information-Abwüllung).", "reading_order": 6 }, { "id": "p6.8", "order": 8, "type": "footer", "bbox": { "l": 68.16, "t": 792.1271, "r": 89.52, "b": 527.2049 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p6.8.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p6.8.1", "order": 9, "type": "text", "bbox": { "l": 68.16, "t": 792.1271, "r": 89.52, "b": 527.2049 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 8, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 7 } ] } ] }