{ "document_id": 10871, "page": 1, "width_pt": 595.44, "height_pt": 842.04, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "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." }, { "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." }, { "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" }, { "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" }, { "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": "*" } } ] }, { "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" } }, { "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;" }, { "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:" }, { "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:" }, { "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 } }, { "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 } } ] }, { "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 }, { "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:" }, { "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 }, { "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." }, { "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." }, { "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 } }, { "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 } }, { "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": "•" }, { "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": "·" }, { "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." }, { "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 will incur a charge of £40 +VAT.", "marker": "4." }, { "id": "p1.16.7", "order": 26, "type": "list_item", "bbox": { "l": 471.12, "t": 781.8086, "r": 513.6, "b": 357.549 }, "text": "The authority must approve Section 1, Annual Governance Statement, before approving Section 2, Accounting Statements, and both must be approved and published on the authority website/webpage before 1 July 2026.", "marker": "3." }, { "id": "p1.16.8", "order": 27, "type": "list_item", "bbox": { "l": 530.64, "t": 777.0093, "r": 549.12, "b": 401.7028 }, "text": "The Annual Internal Audit Report must be completed by the authority's internal auditor.", "marker": "•" }, { "id": "p1.16.9", "order": 28, "type": "list_item", "bbox": { "l": 520.08, "t": 773.6497, "r": 536.16, "b": 483.5311 }, "text": "Sections 1 and 2 must be completed and approved by the authority.", "marker": "•" }, { "id": "p1.16.10", "order": 29, "type": "list_item", "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": "•" }, { "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": "•" }, { "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." } ] }, { "id": "p1.17", "order": 32, "type": "footer", "bbox": { "l": 70.08, "t": 775.0895, "r": 95.76, "b": 509.4474 }, "text": "Annual Governance and Accountability Return 2025/26 Form 3\nLocal Councils, Internal Drainage Boards and other Smaller Authorities [p1.17.1]", "attrs": { "block_label": "footer" }, "children": [ { "id": "p1.17.1", "order": 33, "type": "text", "bbox": { "l": 70.08, "t": 775.0895, "r": 95.76, "b": 509.4474 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 130, "text_span": 9, "bbox_estimated": true } } ] } ], "excluded_furniture": { "first": [], "last": [] } }