River Arun: annual governance statement 2023 to 2024 - section 3
Updated 27 September 2024
Applies to England
© Crown copyright 2024
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In respect of River Arun internal drainage board - DB0086.
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 and 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. The AGN is available from the NAO website.
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 2024
- confirms and provides assurances on those matters that are relevant to our duties and responsibilities as external auditors
2. External auditor’s limited assurance opinion 2023 to 2024
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.
2.1 Other matters not affecting our opinion which we draw to the attention of the authority
None.
3. External auditor certificate 2023 to 2024
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 2024.
External Auditor Name: PKF LITTLEJOHN LLP
Signed and dated: 5 September 2024. You can access a PDF document of section 3 with the signature.