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Smaller Authorities - AGAR Forms

Smaller authorities - AGAR forms

AGAR forms can either be printed off and completed, or completed online and then printed off.  Once completed, the form should be signed by the relevant persons and returned to Moore either by email or by post (not both). 

If you need a copy of an AGAR form for a previous year, please get in touch.

Further advice and guidance have been sent out via email at the end of March. If you have not received this, please contact us on 01733 397300. 


Parish councils and other smaller authorities Parish meetings There are three parts to the AGAR.  Each authority will need to complete ONE part depending on their specific circumstances. 

Part 1 (FORM 1)
To be completed only by smaller authorities that are able to declare that they have had no financial transactions in the year of account 2023/24 and certify themselves exempt from a limited assurance review.  

N.B.  If the authority either:
  • Received income or incurred expenditure in the year ending 31 March 2024; or
  • Was issued with a public interest report or received a statutory recommendation in the year ending 31 March 2023; or
  • Was not in existence before 1 April 2020
Then the authority cannot complete Part 1 and must instead complete Part 2 or Part 3. 

Part 2 (FORM 2)
To be completed only by smaller authorities where the higher of gross income or gross expenditure was £25,000 or less, that meet the qualifying criterial, and that wish claim exemption from a limited assurance review. 

Part 3 (FORM 3)
To be completed by all smaller authorities where either the higher of gross income or gross expenditure exceeded £25,000 but did not exceed £6.5 million: and any other smaller authorities that either are unable to certify themselves as exempt or have requested a limited assurance review. 

Unsure which part to complete?
The SAAA have produced some useful flowcharts to help clarify the position. 
All authorities other than parish meetings
Guidance for parish meetings 

Submitting the AGAR
Completed forms MUST be printed off and signed by the Responsible Financial Officer (RFO).  Following recent legal advice we can accept a scanned copy as long as the original signature was a 'wet signature' (i.e. the form has been signed by hand.)

Completed AGAR forms sent by post should be addressed to: 
Smaller Authorities team
Rutland House
Minerva Business Park
Lynch Wood
Please ensure that the correct rate of postage is paid.

Alternatively, completed and signed forms can be sent by email to: 
[email protected] for smaller authorities in Cumbria
[email protected] for smaller authorities in Leicestershire & Rutland
[email protected] for smaller authorities in Oxfordshire
[email protected] for smaller authorities in Warwickshire and West Midlands
[email protected] for smaller authorities in West Sussex