2022-2023 – SO0200 S3

Source page 1

Section 3 – External Auditor’s Report and Certificate 2022/23
In respect of

North Petherton Town Council – SO0200

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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 2023; 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 2022/23
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 AGAR was not accurately completed before submission for review. Please ensure that amendments are corrected in the prior year
comparatives when completing next year’s AGAR:

It has come to our attention and confirmed by the smaller authority that the March 2021 and March 2022 payroll costs were not
accrued in the correct year and that the payroll fees on those salaries have been incorrectly included in Section 2, Box 4 instead of Box
6. In order to account for these costs in the correct years and Boxes, the figures in Section 2, Boxes 1, 4 and 6 for the current year
should read £257,533, £48,946 and £232,945 respectively and Boxes 1, 4, 6 and 7 for the prior year should read £267,813, £39,292,
£290,622 and £257,533 respectively. We note that salaries have been accrued correctly at the 31 March 2023 year end.

Other matters not affecting our opinion which we draw to the attention of the authority:

None.

3 External auditor certificate 2022/23
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 2023.
External Auditor Name

PKF LITTLEJOHN LLP
External Auditor Signature

Annual Governance and Accountability Return 2022/23 Form 3
Local Councils, Internal Drainage Boards and other Smaller Authorities*

Date

29/09/2023
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