Useful information and links
Detailed instructions and guidance for all smaller authorities
- Detailed instructions for 2021/22
- A decision tree – to assist in identifying which AGAR form should be completed
- SAAA Flowchart 2021-22 for all authorities except parish meetings
- SAAA Step-by-step-guide for all authorities except parish meetings 2021-22
- SAAA Flowchart 2021-22 for parish meetings
- SAAA Step-by-step-guide for parish meetings 2021-22
- Examples of common issues with submitted documents
- MHCLG precept data 2021/22
- PWLB borrowings at 31 March
- Contact details form
- Address labels – please note though that all documents can be scanned and emailed to us (Please do not post copies to us if they have been submitted by email)
- Bank reconciliation (in support of Section 2, Box 8) pro forma
- Notification of the dates of the period for the exercise of public rights pro forma
- Explanation of any significant variances year on year in Section 2 pro forma
- A reconciliation between Section 2, Boxes 7 and 8 pro forma (where the smaller authority has been chosen to prepare Section 2 on an income and expenditure basis rather than a cash basis only)
Publication requirements for all smaller authorities
Electors and interested individuals have a right to review certain documents. Guidance for advertising the exercise of public rights in relation to the financial documents is provided below:
- Public rights Notice for exempt authorities
- Public rights Notice for exempt parish meetings
- Public rights Notice for smaller authorities subject to a review
- Public rights Notice for parish meetings subject to a review
The Practitioners’ Guide
Links to the relevant Practitioners’ Guides are provided below as published by the Joint Panel on Accounting & Governance (JPAG). Please note that sections 1 & 2 constitute ‘Proper Practices’ that smaller authorities must follow.
- Joint Panel on Accountability and Governance Practitioners’ Guide (March 2021)
- Joint Panel on Accountability and Governance Practitioners’ Guide (March 2022); this version is available for early adoption. Changes to the Guide can be located here: https://www.nalc.gov.uk/library/our-work/jpag/3709-pracitioners-guide-changes-22-23/file
Laws, regulations and background information
- Local Audit and Accountability Act 2014
- Accounts and Audit Regulations 2015
- Local Audit (Smaller Authorities) Regulations 2015
- Smaller Authorities (Transparency Requirements) (England) Regulations 2015
- Transparency code for smaller authorities
- Scale of fees 2017/18 to 2021/22
- NAO Code of Audit Practice 2020
- Auditor Guidance Note 2 – Specified Procedures for Assurance Engagements at Smaller Authorities (AGN 02)
- Auditor Guidance Note 4 – Auditors’ Additional Powers and Duties (AGN 04)
- Auditor Guidance Note 7 – Auditor Reporting (AGN 07)
- The roles of the National Audit Office and local auditors in relation to local bodies and small authorities in England
- Local authority accounts: A guide to your rights
Useful websites
- National Audit Office – NAO
- National Association of Local Councils – NALC
- Society of Local Council Clerks – SLCC
- Association of Drainage Authorities – ADA
- Smaller Authorities’ Audit Appointments Limited – SAAA
- ADA’s Guide to Good Governance
Tell us what you think
Please use this form to provide feedback following the completion of the 2021/22 reporting season.