The following issues have resulted in the annual return being qualified.:-

PWLB Loan.

What is the issue being raised?

The value included in box 10, borrowings does not agree to the loan balance outstanding according to the PWLB. The loan balance should be £51,600 for 206/17 and £52,800 for 2015/16.

Why has this issue been raised?

The amount of borrowings is incorrectly stated in the annual return.

What do we recommend you do?

The smaller authority should ensure in future years that it includes the correct amount of the loan outstanding.

Further guidance on this matter can be obtained from the following sources:

Governance and accountability in Local Councils in England – a Practitioners Guide

No other matters came to our attention.

For and on behalf of BDO LLP

16th August 2017