Box A – Appropriate accounting records have been properly kept throughout the financial year.

Box B – This authority complied with its financial regulations, payments were supported by invoices, all
expenditure was approved and VAT was appropriately accounted for.

Box C – This authority assessed the significant risks to achieving its objectives and reviewed the adequacy
of arrangements to manage these.

Box D – The precept or rates requirement resulted from an adequate budgetary process; progress against
the budget was regularly monitored; and reserves were appropriate.

Box E – Expected income was fully received, based on correct prices, properly recorded and promptly
banked; and VAT was appropriately accounted for.

Box F – Petty cash payments were properly supported by receipts, all petty cash expenditure was approved and VAT appropriately accounted for.

Box G – Salaries to employees and allowances to members were paid in accordance with this authority’s
approvals, and PAYE and NI requirements were properly applied.

Box H – Asset and investments registers were complete and accurate and properly maintained.

Box I – Periodic bank account reconciliations were properly carried out during the year.

Box J – Accounting statements prepared during the year were prepared on the correct accounting basis (receipts and payments or income and expenditure), agreed to the cash book, supported by an adequate audit trail from underlying records and where appropriate debtors and creditors were properly recorded.

Box K – If the authority certified itself as exempt from a limited assurance review in 2020/21, it met the
exemption criteria and correctly declared itself exempt. (If the authority had a limited assurance
review of its 2020/21 AGAR tick “not covered”)

Box L – The authority publishes information on a free to access website/webpage up to date at the time of the internal audit in accordance with any relevant transparency code requirements

Box M – The authority, during the previous year (2020-21) correctly provided for the period for the exercise of public rights as required by the Accounts and Audit Regulations (evidenced by the notice published
on the website and/or authority approved minutes confirming the dates set).

Box N – The authority has complied with the publication requirements for 2020/21 AGAR
(see AGAR Page 1 Guidance Notes).

Box O – (For local councils only)
Trust funds (including charitable) – The council met its responsibilities as a trustee.