External Auditor Report
Section 3 – External Auditor Report and Certificate 2021/22
In respect of Wainfleet St Mary Parish Council – LI0398
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 2022; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external
auditors.
2 External auditor report 2021/22
3 External auditor certificate 2021/22
We 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 2022
interit ‘yes’/interim report date and initial (AJS) interim report ‘yes’/interim report date and initial (AJ
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 smaller authority has submitted its AGAR and supporting documentation prior to 30 September 2022; however, we have not been
able to complete our review work in time to enable to smaller authority to publish the required documentation in line with statutory
requirements. Once we have completed our review a final report will be provided with the certificate of completion detailing any
qualifications and ‘other’ matters.
Our fee note for the limited assurance review will be issued when we certify completion.
Other matters not affecting our opinion which we draw to the attention of the authority:
Please see above.
We do not certify completion because:
We have not been able to complete our review work in time to enable to smaller authority to publish the required documentation in line
with statutory requirements.
* Note: the NAO issued guidance applicable to external auditors’ work on limited assurance reviews in Auditor Guidance NoteSection 3 – External Auditor Report and Certificate 2021/22
ork on limited assurance reviews in Auditor Guidance Note