The Joint Panel on Accountability and Governance (JPAG) is responsible for issuing proper practices about the governance and accounts of smaller authorities. Its membership consists of sector representatives from the National Association of Local Councils, the Society of Local Council Clerks and the Association of Drainage Authorities. Together with stakeholder partners representing the Department for Levelling Up, Housing and Communities, the Department of Environment, Food and Rural Affairs, the Chartered Institute of Public Finance and Accountancy, the National Audit Office, and a representative of the external audit firms appointed to smaller authorities. NALC provides the secretariat to the JPAG.
JPAG’s members are as follows:
- Derek Kemp, National Association of Local Councils (chair)
- Phil Camamile, Water Management Alliance
- Alan Mellor, Society of Local Council Clerks
- Karen Daft, Association of Drainage Authorities
- Matthew Hemsley, Department for Levelling Up, Housing and Communities
- Paul Lambert, Department of Environment, Food and Rural Affairs
- Laura Deery, Chartered Institute of Public Finance and Accountancy
- Andrew Kendrick, National Audit Office
- Jane Sheridan, Smaller Authorities’ Auditors Group
- Mike Attenborough-Cox, Smaller Authorities’ Audit Appointments Ltd (independent member)
PRACTITIONERS' GUIDE 2022
The 2022 edition of the guide has had further updates including section five on the non-statutory guidance for clerks and responsible financial officers. This section leads councils through the process of preparing and taking their AGAR and its supporting papers to the council and then getting through the internal and external audit process. The guidance can be applied to Annual Governance and Accountability Returns covering the period 1 April 2021 to 31 March 2022.
3 February 2022:
- 9 June 2022
- 13 October 2022
PRACTITIONERS' GUIDE 2021
This 2021 edition of the guide applies to Annual Governance and Accountability Returns in respect of financial years commencing on or after 1 April 2021. As there are no changes to the guidance, simply clarification of proper practices, it can be applied to Annual Governance and Accountability Returns covering the period 1 April 2020 to 31 March 2021.