Section 3 – External Auditor’s Report and Certificate 2023/24
In respect of Rowley Parish Council – HU0199 ow
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-auditpractice/
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 2024; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external auditors.
2 External auditor’s limited assurance opinion 2023/24
3 External auditor certificate 2023/24
We 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 2024.
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.
Other matters not affecting our opinion which we draw to the attention of the authority:
In the completion of the Annual Internal Audit Report, and their detailed report, the internal auditor has drawn attention to weaknesses in
relation to asset register being incorrect, error in staff costs, petty cash management and fixed asset register updates. The smaller authority
must ensure that action is taken to address these areas of weakness in a timely manner.
PKF LITTLEJOHN LLP
External Auditor Name
External Auditor Signature
11/09/2024

Smaller authority name: _ROWLEY PARISH COUNCIL______

NOTICE OF PUBLIC RIGHTS AND PUBLICATION OF UNAUDITED ANNUAL GOVERNANCE & ACCOUNTABILITY RETURN

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

Local Audit and Accountability Act 2014 Sections 26 and 27

The Accounts and Audit Regulations 2015 (SI 2015/234)