Final External Auditor Report
Final External Auditor Report and Certificate 2021/22 in respect of Wainfleet St Mary Parish Council –
LI0398 Respective responsibilities of the body and the auditor
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.
External auditor report 2021/22
On 28 September 2022, we issued a report detailing the results of our limited assurance review of Sections 1 and 2 of this authority’s Annual Governance & Accountability Return for the year ended 31 March 2022. We explained that we were unable to certify completion of the review at that time.
We are now in a position to certify completion of the review.
The external auditor report given in Section 3 of the Annual Governance & Accountability Return requires amendments as follows: 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 disclosed that it made proper provision during the year 2021/22 for the exercise of public rights, by answering ‘Yes’ to Section 1, Assertion 4.
However, as was reported last year, we are aware that it failed to do this and therefore should have answered ‘No’ to this assertion. It has also disclosed that it took appropriate action on all matters raised in reports from internal and external audit, by answering ‘Yes’ to Section 1, Assertion 7, which, on the basis of the above, is not correct.
Other matters not affecting our opinion which we draw to the attention of the authority: None External auditor certificate 2021/22 We certify that we have completed our review of Sections 1 and 2 of the Annual Governance & Accountability Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31 March 2022