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Section 1 – Annual Governance Statement 2025/26

We acknowledge as the members of:

Full Council 18 05 26 Agenda Item 10.2

Macclesfield Town Council

our responsibility for ensuring that there is a sound system of internal control, including arrangements for the preparation of the Accounting Statements. We confirm, to the best of our knowledge and belief, with respect to the Accounting Statements for the year ended 31 March 2026, that:

Agreed
	Yes	No1	Yes means that this authority
1. We have put in place arrangements for effective financial management during the year, and for the preparation of the accounting statements.	✓		prepared its accounting statements in accordance with the Accounts and Audit Regulations.
2. We maintained an adequate system of internal control including measures designed to prevent and detect fraud and corruption and reviewed its effectiveness.	✓		made proper arrangements and accepted responsibility for safeguarding the public money and resources in its charge.
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.	✓		has only done what it has the legal power to do and has complied with Proper Practices in doing so.
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.	✓		during the year gave all persons interested in the opportunity to inspect and ask questions about this authority's accounts.
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.	✓		considered and documented the financial and other risks it faces and dealt with them properly.
6. We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.	✓		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.
7. We took appropriate action on all matters raised in reports from internal and external audit.	✓		responded to matters brought to its attention by internal and external audit.
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.	✓		disclosed everything it should have about its business activity during the year including events taking place after the year end if relevant.
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.			has met all of its responsibilities where, as a body corporate, it is a sole managing trustee of a local trust or trusts.
10. We have put in place arrangements for the effective IT and data management in accordance with proper practices during the year under review.	✓		has made suitable arrangements for its IT and data management and has complied with proper practices in doing so.

*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.

This Annual Governance Statement was approved at a meeting of the authority on:

18/05/2026

and recorded as minute reference:

and recorded as minute reference. 10.2 Signed by the Chair and Clerk of the meeting where approval was given: Chair Clerk

Signed by the Chair and Clerk of the meeting where approval was given:

Chair Clerk

www.macclesfield-tc.gov.uk

Annual Governance and Accountability Return 2025/26 Form 3 Local Councils, Internal Drainage Boards and other Smaller Authorities*

Section 2 – Accounting Statements 2025/26 for Full Council 18 05 26 Agenda Item 10.3

Macclesfield Town Council

For Local Councils Only Yes No

11 Do the figures in the accounting statements above exclude any trust transactions? ✓ For guidance refer to the Practitioners' Guide sections 2.31 to 2.33.

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.

Laura Smond 18/05/2026

Date

I confirm that these Accounting Statements were approved by this authority on this date:

as recorded in minute reference:

10.3

Signed by Chair of the meeting where the Accounting Statements were approved

Salle Chadwick

Annual Governance and Accountability Return 2025/26 Form 3 Local Councils, Internal Drainage Boards and other Smaller Authorities*

Section 3 – External Auditor's Report and Certificate 2025/26

In respect of Macclesfield Town Council – CH0231

1 Respective responsibilities of the auditor and the authority

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:

• summarises the accounting records for the year ended 31 March 2026; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.

2 External auditor's limited assurance opinion 2025/26

Except for the matters reported below, 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.

The responses given in Section 1, Box 9 and Section 2, Box 11 are incorrect. The smaller authority has confirmed it is not a sole managing trustee. As a result, the respond should be ‘N/A’ to Section 1, Box 9 and ‘Yes’ to Section 2, Box 11.

Other matters not affecting our opinion which we draw to the attention of the authority:

The smaller authority has not been able to provide evidence of the consideration of the independence of the internal auditor upon appointment. In accordance with the Practitioner's Guide Paragraph 4.11 it is considered best practice to review the independence of the internal auditor on an annual basis.

3 External auditor certificate 2025/26

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 2026.

External Auditor Name

PKF LITTLEJOHN LLP

External Auditor Signature

Annual Governance and Accountability Return 2025/26 Form 3 Local Councils, Internal Drainage Boards and other Smaller Authorities*

Date

25/08/2026

3

Macclesfield Town Council

Notice of conclusion of audit Annual Governance & Accountability Return for the year ended 31 March 2026

Sections 20(2) and 25 of the Local Audit and Accountability Act 2014

Section 16 of the Accounts and Audit Regulations 2015 (SI 2015/234)

Notes

1. The audit of accounts for Macclesfield Town Council for the year ended 31 March 2026 has been completed and the accounts have been published.
2. The Annual Governance & Accountability Return including the auditor’s certificate and opinion is available for inspection and copying by any local government elector of the area of Macclesfield Town Council on application to:
3. (a)___Laura Smith, Town Clerk, 32 Park Green, Macclesfield SK11_7NA___ ___ ___ ___
4. (b)___Mon - Fri 10am - 3pm
3. Copies will be provided to any local government elector of the area on payment of £__5__ (c) for each copy of the Annual Governance & Accountability Return.
4. Announcement made by: (d) _Laura Smith, Town Clerk___
5. Date of announcement: (e) ___01/09/26___
6. This notice and Sections 1, 2 & 3 of the AGAR must be published by 30 September. This must include publication on the smaller authority’s website. The smaller authority must decide how long to publish the Notice for; the AGAR and external auditor report must be publicly available for 5 years.
7. (a)Insert the name, position and address of the person to whom local government electors should apply to inspect the AGAR
8. (b)Insert the hours during which inspection rights may be exercised
9. (c)Insert a reasonable sum for copying costs
10. (d)Insert the name and position of person placing the notice
11. (e)Insert the date of placing of the notice

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