The 2025 report of the external auditor is as shown above, and is also available to inspect from the Sandgate Parish Council office during opening hours.
The Council will consider the report and ensure that appropriate action in response to audit recommendations is taken within a reasonable time.
Please note that due to the way this document is produced, including sections that need to be signed and scanned by law, parts of the document do not meet our usual accessibility standards.
“We are aware that some audit reports will not be ready in time for 30 September and this will leave the Council in a position where they will not be able to place their audited AGAR and completion notice on the Council website (and other public spaces if you see fit).
“We strongly recommend that you add a notice to your website explaining that you were unable to publish the audited AGAR and completion notice by 30 September in line with the Accounts and Audit Regulations 2015 because you are awaiting the audit report from the external auditor but will publish as soon as these documents are available.”
Sandgate Parish Council is defined as a “smaller authority” for the purposes of publication of its annual accounts and statements. This post contains all files and details for the Sandgate Parish Council Annual Return 2024-25. The 2023-24 return is available here.
The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:
1. The accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July.
2. The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled.
3. The responsible financial officer for a relevant authority must, on behalf of that authority, publish (which must include publication on the authority’s website):
(a) the Accounting Statements (i.e. Section 2 of the Annual Return), accompanied by:
(i) a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change;
(ii) the Annual Governance Statement (i.e. Section 1 of the Annual Return); and
(b) a statement that sets out—
(i) the period for the exercise of public rights;
(ii) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;
(iii) the name and address of the local auditor;
(iv) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question.
All the required accounting statements, declarations, annual governance statement and additional statements are available in this Sandgate Parish Council Annual Return 2024-25. The declared period for the exercise of Public Rights is 26 June – 6 August 2025.
SPC-noticeInternal Auditor Report Key Findings April 2025
“I carried out only sufficient work to enable me to complete the Annual Internal Audit Report.
“At this visit I concentrated on the trail from the annual accounting statement back to the receipts & payments A/c and bank statements. I have also reviewed the Council’s minutes for compliance with legal obligations, its general functioning and for mutual consistency with the accounts.
“All tests were completed satisfactorily. I found nothing in the minutes to indicate any issues around legal obligations, the council’s actions or its general functioning. I have noted, for future reference, activity that is planned or due to occur in 2025-26.
“I have nothing further to report.”
Final-report-for-2024-25-Sandgate-PCScanned pdf documents do not comply with the Accessibility Regulations but the above documents can be provided in an alternative format or on alternative media, on request.
There is a National Audit Office guide Local Authority Accounts: A guide to your rights.
“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 requirement.”
The 2024 report of the external auditor is as shown above, and is also available to inspect from the Sandgate Parish Council office during opening hours.
Please note that due to the way this document is produced, including sections that need to be signed and scanned by law, parts of the document do not meet our usual accessibility standards.
Sandgate Parish Council is defined as a “smaller authority” for the purposes of publication of its annual accounts and statements.
The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:
1. The accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July.
2. The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled.
3. The responsible financial officer for a relevant authority must, on behalf of that authority, publish (which must include publication on the authority’s website):
(a) the Accounting Statements (i.e. Section 2 of the Annual Return), accompanied by:
(i) a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change;
(ii) the Annual Governance Statement (i.e. Section 1 of the Annual Return); and
(b) a statement that sets out—
(i) the period for the exercise of public rights;
(ii) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;
(iii) the name and address of the local auditor;
(iv) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question.
All the required accounting statements, declarations, annual governance statement and additional statements are available in this 2024 Full Annual Return of Sandgate Parish Council. The declared period for the exercise of Public Rights is 27 June – 9 August 2024.
AnnualReturnForm-2023-2024-Sandgate-Parish-CouncilScanned pdf documents do not comply with the Accessibility Regulations but the above documents can be provided in an alternative format or on alternative media, on request.
There is a National Audit Office guide Local Authority Accounts: A guide to your rights.
“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 requirement.”
The 2023 report of the external auditor is as shown above, and is also available to inspect from the Sandgate Parish Council office during opening hours.
Sandgate Parish Council is defined as a “smaller authority” for the purposes of publication of its annual accounts and statements.
The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:
1. The accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July.
2. The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled.
3. The responsible financial officer for a relevant authority must, on behalf of that authority, publish (which must include publication on the authority’s website):
(a) the Accounting Statements (i.e. Section 2 of the Annual Return), accompanied by:
(i) a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change;
(ii) the Annual Governance Statement (i.e. Section 1 of the Annual Return); and
(b) a statement that sets out—
(i) the period for the exercise of public rights;
(ii) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;
(iii) the name and address of the local auditor;
(iv) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question.
All the required accounting statements, declarations, annual governance statement and additional statements are available in this 2023 Full Annual Return of Sandgate Parish Council. The declared period for the exercise of Public Rights is 27 June – 7 August 2023.
AGAR-for-noticeboardScanned pdf documents do not comply with the Accessibility Regulations but the above documents can be provided in an alternative format or on alternative media, on request.
There is a National Audit Office guide Local Authority Accounts: A guide to your rights.
“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 requirement.”
“Other matters not affecting our opinion which we draw to the attention of the authority: none.”
The report of the external auditor is as shown above, and is also available to inspect from the Sandgate Parish Council office during opening hours.
Sandgate Parish Council is defined as a “smaller authority” for the purposes of publication of its annual accounts and statements.
The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:
1. The accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July.
2. The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled.
3. The responsible financial officer for a relevant authority must, on behalf of that authority, publish (which must include publication on the authority’s website):
(a) the Accounting Statements (i.e. Section 2 of the Annual Return), accompanied by:
(i) a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change;
(ii) the Annual Governance Statement (i.e. Section 1 of the Annual Return); and
(b) a statement that sets out—
(i) the period for the exercise of public rights;
(ii) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;
(iii) the name and address of the local auditor;
(iv) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question.
All the required accounting statements, declarations, annual governance statement and additional statements are available in this Full Annual Return 2021-2022 of Sandgate Parish Council. The declared period for the exercise of Public Rights is 24 June – 11 August 2022, but in practice it was published on the Sandgate Parish Council website on 23 June 2022.
Notice-for-public-signed-2021-22Scanned pdf documents do not comply with the Accessibility Regulations but the above documents can be provided in an alternative format or on alternative media, on request.
There is a National Audit Office guide Local Authority Accounts: A guide to your rights.
The above is the Full Annual Return 2021-2022 of Sandgate Parish Council. Previous years Full Annual Returns from Sandgate Parish Council can be found here.
“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 requirement.”
“Other matters not affecting our opinion which we draw to the attention of the authority: none.”
The report of the external auditor is as shown above, and is also available to inspect from the Sandgate Parish Council office during opening hours.