Official Partners of Norfolk County Council and Scribe Accounting

Documents

tagged "Finance & Audit"

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Practitioners Guide 2022

The Practitioners' Guide ('the 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.
This 2022 edition of the Guide applies in respect of financial years commencing on or after 1 April 2022. Thus the 'proper practices' laid down in Sections 1 and 2 of this edition of the Guide must be applied in the financial year ending 31 March 2023 and the Annual Governance and Accountability Return ('AGAR') for the year ending 31 March 2023 ('the 2023 AGAR') must be prepared in accordance with Sections 1 and 2 of this edition of the
Guide. Note that the comparative figures (the figures for the year ended 31 March 2022 included in the 2023 AGAR) must be stated on the same basis as the figures for the year ending 31 March 2023.
The 'proper practices' in this edition of the guide may be applied in preparing the AGAR for the year ending 31 March 2022 but this is not mandatory. Again, comparative figures must be stated on the same basis.

Fri, 01 Apr 2022

Internal Auditor Programme

Internal Auditor Programme

Tue, 24 Mar 2020