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Section 3 – External Auditor Report and Certificate 2019/20 ENTER NAME OF AUTHORITY
ENTER NAME OF EXTERNAL AUDITOR
1 Respective responsibilities of the body and the auditor This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with Proper Practices which: summarises the accounting records for the year ended 31 March 2020; and confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors. Our responsibility is to review Sections 1 and 2 of the Annual Governance and Accountability Return in accordance with guidance issued by the National Audit Office (NAO) on behalf of the Comptroller and Auditor General (see note below). Our work does not constitute an audit carried out in accordance with International Standards on Auditing (UK & Ireland) and does not provide the same level of assurance that such an audit would do. 2 External auditor report 2019/20
*Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews in Auditor Guidance Note AGN/02. The AGN is available from the NAO website (www.nao.org.uk)
DD/MM/YY
SIGNATURE REQUIRED
Date
External Auditor Name
(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).
Other matters not affecting our opinion which we draw to the attention of the authority:
*We do not certify completion because:
(continue on a separate sheet if required)
(continue on a separate sheet if required) 3 External auditor certificate 2019/20 We 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 2020.
External Auditor Signature
Annual Governance and Accountability Return 2019/20 Part 3 Local Councils, Internal Drainage Boards and other Smaller Authorities*
In respect of
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