Annual Return
Every smaller authority in England must complete the Annual Governance and Accountability Return at the end of each financial year in accordance with Proper Practices.
The Annual Governance and Accountability Return is made up of three parts:
- The annual internal audit report, completed by the authority's internal auditor
- Sections 1 and 2 which are completed and approved by the authority
- Section 3, completed by the external auditor
The authority must publish these documents on its website together with notice of the period for the exercise of public rights.