2025-26
AGAR
CONLUSION OF AUDIT
EXTERNAL AUDITORS REPORT & CERTIFICATE
DV0028 S3.pdf
Berry Pomeroy Parish Council – Explanatory Note
The External Auditor's Report refers to the explanation provided in respect of the year-on-year variance in Section 2, Box 4 – Staff Costs.
For clarity, the higher staff-cost figure in the previous financial year included back pay and payment for additional hours previously worked but not paid at the appropriate time. The Clerk's contracted hours remained unchanged at 10 hours per week during both 2024/25 and 2025/26.
The Council provided this explanation during the external auditor's review. The external auditor subsequently advised the Council to leave the staff-cost matter for the time being while the remaining queries were dealt with, and the review was then concluded.
The External Auditor's overall limited assurance opinion confirms that the information in Sections 1 and 2 of the AGAR is in accordance with Proper Practices and that no other matters came to the auditor's attention giving cause for concern that relevant legislation and regulatory requirements had not been met.
FINAL AUDIT REPORT 2025 2026
ACCOUNTING STATEMENT 2026
GOVERNANCE STATEMENT 2026
INTERNAL AUDIT 2026
EXEMPTION CERT 2026
PUBLIC RIGHTS NOTICE 2026
ANNUAL ACCOUNTS 2025 2026