Important documents (including supporting documents for submission and publicising public rights), guidance and other links

Detailed instructions and guidance for all smaller authorities

  • 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) 
  • Confirmation of GPC proforma (relevant to smaller authorities subject to intermediate level review procedures 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:

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.

Laws, regulations and background information

Useful websites

Challenging your smaller authority’s AGAR

Tell us what you think

Please use this form to provide feedback following the completion of the 2023/24 reporting season.