Annual Governance & Accountability Return
The Annual Governance & Accountability Return (AGAR) is the document that is submitted by local councils presenting a summary of their audit and financial information.
The Council is required by law to submit the AGAR, the principal means by which it is accountable to its electorate. The Council must complete the AGAR to confirm that its financial arrangements are in order. It includes a signed statement to confirm responsibility for governance arrangements during the years, and a section signed by the internal auditor, to confirm the Council’s systems of controls is in place and operating. Once approved by Council, the AGAR is submitted to the nominated external auditor by an agreed date.