In respect of Bootle Parish Council
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 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-audit-practice/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:
Except for the matters reported below, on the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return, in our opinion the information in Sections 1 and 2 of the Annual Governance and Accountability Return is in accordance with the 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 internal auditor identified an issue with the internal controls in respect of confirming completeness of other income, where anticipated income had not been received as it should have been. This matter has been rectified post year end and we are content that the AGAR reports the income received as it should. However, we believe a ‘No’ response for Assertion 2 would have been appropriate.
The website address entered on Section 1 of the Annual Governance and Accountability Return has been entered as the clerk’s email address in error. The website entered here should read www.bootleparishcouncil.co.uk.
There are no other matters affecting our opinion which we draw to the attention of the authority.
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 2025.
External Auditor Name: MOORE
External Auditor Signature: (handwritten “Moore”)
Date: 15/07/2025