Pod-on-the-Parish

From Submission to Sign-Off: Preparing for External Auditor Queries


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Eleanor Greene is back — this time to walk you through the bit that comes after the AGAR submission: the external audit stage. In this episode, Eleanor covers what external auditors actually look for, why one in three councils received a qualified audit last year, and how to give yourself the best possible chance of a clean sign-off before the summer ends.

Eleanor has been auditing parish and town council accounts since 1997 — nearly 400 audits across her career — and this season alone has audited 97 councils. She knows every query the four major firms (PKF, BDO, Mazars, Moors) send out, and she's seen every way a council can trip over its own paperwork. Her advice is frank, practical, and occasionally quite funny.

Topics covered include: the four external audit firms, how they're appointed, and why they ask for different things; turnover thresholds, fee bands, and why a SIL receipt can create two years of high audit bills; what AGN02 actually says auditors can and can't ask for; the most common AGAR consistency errors; exercise of public rights — who actually turns up and what they're entitled to; writing variance explanations that get the auditor off your back the first time; what Assertion 10 compliance looks like at external audit stage; how to handle a query you don't understand without guessing; and John's quick bonus segment on setting up an email auto-reply that does actual work for you over August.

John also asks Eleanor the Pay-it-Forward question left by Dr Gale Pettifer (Episode 12): if you could choose anyone, alive or dead, to be your mentor, who would you choose?

Get the video and slides: Watch the full webinar recording and download the speaker's resources.

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Pod-on-the-ParishBy John Fagan