The National Association of Local Councils (NALC) is pleased to publish this important guide to help local councils report on their finance and governance.
The guide is intended as a working tool for smaller authorities, providing not only the common rules for completing an Annual Governance and Accountability Return for use by responsible financial officers, but also as a reference work for auditors, both internal and external, members, other officers and the public to aid understanding of the Annual Governance and Accountability Return and the reporting on the smaller authority’s governance and finances within it.
The Practitioners’ Guide is issued by the Joint Panel on Accountability and Governance (JPAG) to support the preparation by smaller authorities in England of statutory annual accounting and governance statements found in the Annual Governance and Accountability Return. NALC is a key member of JPAG.
This 2018 edition of the guide applies to Annual Governance and Accountability Returns in respect of financial years commencing on or after 1 April 2018. 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 2017 to 31 March 2018.