Useful information and links
Detailed instructions and guidance for all smaller authorities
- Detailed instructions for 2019/20
- SAAA Flowchart 2019-20 for all authorities except parish meetings
- SAAA Step-by-step-guide for all authorities except parish meetings 2019-20
- SAAA Flowchart 2019-20 for parish meetings
- SAAA Step-by-step-guide for parish meetings 2019-20
- Examples of common issues with submitted documents
- MHCLG precept data 2019/20
- PWLB borrowings at 31 March 2020
- 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)
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.
- Governance & Accountability for Smaller Authorities in England (March 2019); this version applies for 2019/20
- Governance & Accountability for Smaller Authorities in England (March 2020); this version is available for early adoption
- A summary of the changes between the two versions
Online training webinars
2019/20 training update recorded 10 March 2020
- The recording of the presentation of the presentation can be viewed here
- PowerPoint slides, including speaker’s notes, are available here
Earlier webinars are available on request.
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 2015england_regulations_2015
- Transparency code for smaller authorities
- Local Government (Transparency Requirements) (England) Regulations 2015_england_regulations_2015
- Local Government Transparency Code 2015
- Scale of fees 2017/18 to 2021/22
- NAO Code of Audit Practice 2015
- 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 right
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
- Frequently asked questions and answers
- ADA’s Guide to Good Governance
Tell us what you think
Please use this form to provide feedback following the completion of the 2019/20 reporting season.