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Joint Panel on Accountability and Governance appoints new chair

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The Joint Panel on Accountability and Governance (JPAG) has appointed a new chair, the National Association of Local Councils (NALC) representative, Derek Kemp.

At the meeting on 3 February 2022, the panel appointed its new chair replacing the outgoing chair, Phil Camamile of the Association of Drainage Authorities (ADA). The panel also welcomed the new Society of Local Council Clerks (SLCC) representative, Alan Mellor, and thanked his predecessor Crispin Taylor.

The panel proposed changes to Practitioners' Guide 2022 to deal with the fixed assets, accounting for reimbursements and credit card balances. These will be included in the 2022 guide, subject to any views received. It also considered the first draft of a revised part 5, prepared by the Internal Auditors' Forum, which stakeholders are currently considering.

Smaller Authorities' Audit Appointments (SAAA) updated JPAG that audit fees for limited assurance reviews would increase by 5% from 2022/23 – 2026/27. JPAG noted that this increase was the first for many years and congratulated SAAA on restricting the increase to a relatively small amount. JPAG agreed on amendments to the Annual Governance and Accountability Return (AGAR) which would see the current "parts" renamed "forms". It also noted and supported SAAA ambitions to move to a digital platform for the AGAR returns over the next few years, subject to legal advice and stakeholder agreement.

JPAG flagged to the Department of Levelling Up, Housing and Communities (DLUHC) the need to encourage smaller authorities to submit their AGARs within the timescales required. In addition, the difficulties of securing responses from parish meetings, considering how best to deal with new inactive authorities, and considering arrangements around the threshold — currently £6.5m — at which smaller authorities entered the full audit regime.

Smaller authorities can comment and ask questions on the Practitioners' Guide by contacting JPAG at .

JPAG is responsible for issuing proper practices about the governance and accounts of smaller authorities. Its membership consists of sector representatives from NALC, ADA and the SLCC. With stakeholder partners from the DLUHC, the Department of Environment, Food and Rural Affairs, the Chartered Institute of Public Finance and Accountancy, the National Audit Office, and a representative from the external audit firms.

Read summary notes from the meeting

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