Local Councils in England with an annual turnover of £6.5m or less must complete an annual return summarising their activities at the end of each financial year. The financial year runs from 1 April to 31 March. The annual return is made up of four sections:
Sections 1 and 2 are completed by the person nominated by the local council.
Section 3 is completed by the external auditor.
Section 4 is completed by the local council's internal audit provider.