Internal audit: Understanding the Annual Governance and Accountability Return (AGAR). An extract from Price and Bailey. For many parish, town, and community councils and other smaller authorities (such as conservation bodies and harbour boards) the Annual Governance and Accountability Return (AGAR) is one of the most important tasks of the year. Yet despite its significance, it can feel like a maze of forms, deadlines, and statutory requirements. Whether you’re a seasoned finance officer or newly elected councillor, understanding the AGAR is essential for ensuring transparency, good governance, and public trust.