JPAG PRACTITIONERS’ GUIDE (plus changes, step-by-step guides and flowcharts for Councils and Parish Meetings)
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 (AGAR).
This 2020 edition of the guide applies to Annual Governance and Accountability Returns in respect of financial years commencing on or after 1 April 2020. 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.
See the Practitioners Guide here: https://www.nalc.gov.uk/library/our-work/jpag/3223-practitioners-guide-2020/file