Policy paper

River Arun annual governance statement 2025 to 2026 - section 3

Updated 30 September 2026

Applies to England

Section 3 - External Auditor’s Report and Certificate 2025 to 2026.

In respect of River Arun Internal Drainage Board – DB0086.

1. Respective responsibilities of the auditor and the authority 

Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that such an audit would. The UK Government has determined that a lower level of assurance than that provided by a full statutory audit is appropriate for those local public bodies with the lowest levels of spending. 

Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance and Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on behalf of the Comptroller and Auditor General. AGN 02 is available from the NAO website – https://www.nao.org.uk/code-audit practice/guidance-and-information-for-auditors/ 

This authority is responsible for ensuring that its financial management is adequate and effective and that it has a sound system of internal control. The authority prepares an Annual Governance and Accountability Return in accordance with Proper Practices which: 

• summarises the accounting records for the year ended 31 March 2026; and  

• confirms and provides assurances on those matters that are relevant to our duties and responsibilities as external auditors. 

2. External auditor’s limited assurance opinion 2025/26 

On the basis of our review of Sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), in our opinion the information in Sections 1 and 2 of the AGAR is in accordance with Proper Practices and no other matters have come to our attention giving cause for concern that relevant legislation and regulatory requirements have not been met. 

Other matters not affecting our opinion which we draw to the attention of the authority 

The Annual Internal Audit Report focuses on a series of internal control objectives covering an authority’s key financial and accounting systems and concludes whether, in all significant respects, the internal control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of the authority. We note that the internal auditor has not provided a conclusion on internal control objective O where the response given is ’Not covered’. The Annual Internal Audit Report will inform the authority’s response to Assertions 2 and 6 in the annual governance statement. As a result, the authority must ensure that assurance that has not been provided via these control objectives has been sought elsewhere. 

3. External auditor certificate 2025 to 2026 

We certify that we have completed our review of Sections 1 and 2 of the Annual Governance and Accountability Return, and discharged our responsibilities under the Local Audit and Accountability Act 2014, for the year ended 31 March 2026. 

External Auditor Name: PKF LITTLEJOHN LLP 

Signed and dated: 01/09/2026 (a PDF document of section 3 with the signature is available).