The National Association of Local Councils (NALC) has published the Joint Panel on Accountability and Governance (JPAG) 2023 edition of the Practitioners' Guide.
The 2023 edition of the guide has minor updates and applies to Annual Governance and Accountability Returns regarding financial years commencing on or after 1 April 2023.
JPAG is responsible for issuing proper practices about the governance and accounts of smaller authorities. Its membership comprises sector representatives from NALC, 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.