A Practitioners’ Guide to Proper Practices to be applied in the preparation of statutory annual accounts and governance statements    March 2017

This Guide is issued by the Joint Panel on Accounting Guidance (JPAG), and jointly published by the Society of Local Council Clerks, the National Association of Local Councils and the Association of Drainage Authorities.

JPAG is responsible for issuing proper practices in relation to the accounts of smaller authorities. Its membership consists of sector representatives from the Society of Local Council Clerks, the National Association of Local Councils and the Association of Drainage Authorities, together with stakeholder partners representing the Department of Communities and Local Government, 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.


Contents

Foreword

Section 1: Annual Governance Statement assertions

Section 2: The Statement of Accounts

Section 3: Proper practices in relation to accounts for a smaller authority that has decided to prepare accounts and be audited as a full audit authority

Section 4: Non-statutory guidance for internal audit at smaller authorities

Section 5: Supporting information and practical examples

Introduction

Annual governance statement


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Published by NALC National Associations of Local Councils
Click here to download a full copy of the Governance and Accountability


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