Each smaller authority must use one of the following Annual Governance and Accountability Return (AGAR) forms.

Please note: parish meetings have their own set of instructions and (AGAR) forms, You can view these here.

Key documents and forms

AGAR Form 1: to be completed and published by smaller authorities with no financial activity electronically enabled PDF version.

AGAR Form 2: to be completed, approved and published by smaller authorities claiming exemption where there are financial transactions during the year electronically enabled PDF version.

AGAR Form 3: to be completed, approved and published by all smaller authorities subject to a limited assurance review electronically enabled PDF version.

The decision tree provides further assistance as to which AGAR form should be completed.

Public rights Notice for exempt authorities 

Public rights Notice for smaller authorities subject to a review

The submissions requirements page will help explain which forms your organisation will need to complete.

Contact us


Our Small Body Assurance (SBA) team can be reached on sba@pkf-l.com or +44 (0)20 7516 2200.