The Annual Governance and Accountability Return Explained

Published 1 October 2026. Written with AI assistance.

Understand the AGAR process for parish councils, including records, deadlines, and legislation.

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Introduce the Annual Governance and Accountability Return (AGAR)

The Annual Governance and Accountability Return (AGAR) is a key document for parish councils in England and Wales. It serves as a record of the council's financial activities and governance for the financial year. The AGAR is designed to promote transparency and accountability in the management of public funds.

Explain the significance of AGAR for parish councils

AGAR is significant for parish councils as it provides a framework for reporting financial information to the public and relevant authorities. It helps councils demonstrate their financial health and governance practices. Completing the AGAR is a statutory requirement, ensuring that councils are held accountable for their financial decisions.

Detail the records required for AGAR submissions

To complete the AGAR, councils must gather various records, including:

  • Financial statements: These include income and expenditure accounts, balance sheets, and cash flow statements.
  • Meeting minutes: Records of meetings where financial decisions were made must be included.
  • Payment schedules: A detailed list of payments made during the financial year is necessary.
  • Supporting documents: This may include invoices, receipts, and any other relevant financial documentation.

These records must be accurate and reflect the council's financial activities throughout the year.

Discuss timelines and deadlines for AGAR completion

The AGAR must be completed and submitted by a specific deadline each year. Typically, the submission period runs from 1 April to 30 September, with councils required to publish their AGAR by 1 July. It is essential for councils to adhere to these deadlines to meet statutory requirements.

Cite the relevant legislation governing AGAR

The AGAR process is governed by the Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015. These pieces of legislation outline the requirements for the preparation and submission of the AGAR, ensuring that councils maintain transparency and accountability in their financial practices.

For more information on tracking your AGAR records, consider creating an account with Clerkly.

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