Each smaller authority must use one of the following Annual Governance and Accountability Return (AGAR) forms.
Please note: parish meetings have their own set of instructions and (AGAR) forms, You can view these here.
Key documents and forms
AGAR Form 1: to be completed and published by smaller authorities with no financial activity Printable PDF version and electronically enabled PDF version.
AGAR Form 2: to be completed, approved and published by smaller authorities claiming exemption where there are financial transactions during the year Printable PDF version and electronically enabled PDF version.
AGAR Form 3: to be completed, approved and published by all smaller authorities subject to a limited assurance review Printable PDF version and electronically enabled PDF version.
The decision tree provides further assistance as to which AGAR form should be completed.
Public rights Notice for exempt authorities
Public rights Notice for smaller authorities subject to a review
The submissions requirements page will help explain which forms your organisation will need to complete.
Contact us
Our Small Body Assurance (SBA) team can be reached on sba@pkf-l.com or +44 (0)20 7516 2200.