Governance and Accountability (England) - Practitioners Guide (printed version)

Governance and Accountability for Local Councils

A Practitioners’ Guide 2010 (England)

Download electronic version, (excluding appendices)

Download appendix 1

Download appendix 2

Download appendix 3

Download appendix 4

Download appendix 5

Download appendix 6

Download appendix 7

Download appendix 8

Download appendix 9

Download appendix 10

Download Glossary



In 2002 NALC and SLCC published the first edition of a guide for local councils on proper accounting practices and audit. We updated and reissued it after the update to the Accounts and Audit Regulations of 2003. The 2008 edition built on this previous work, incorporating changes to Regulations in 2006 and the impact of the Local Government and Public Involvement in Health Act 2007.

The new 4th edition of the guide presents, for the first time, guidance for the largest local councils. We welcome that the 2010 and all subsequent editions will now contain guidance for all local councils regardless of size.

While they were developing the new Part 4, we asked JPAG also to refresh the rest of the content. The authors then asked practitioners what they thought of the guide. They told us what we should do to improve it and to make it more useful.

The new edition presents proper accounting and internal audit practices for financial years 2009/10 and beyond. It is free to download from the websites of the joint publishers, NALC and SLCC. We will ask anyone wanting a hard copy of the guide to pay the printing cost.

JPAG has refreshed the guide for ease of access. It contains updates to the original guide and some extra electronic links to some new materials to help practitioners. For example, you will now find:

• a new Part 4 – guidance for councils with an annual turnover of £1 million or more;
• a link to the popular publication Councils Accounts – Your Rights;
• updates for the impact of changes in legislation and formal guidance since 2008, including from CLG on Investments effective from 1 April 2010;
• updated notes on reporting long-term investments;
• updated appendices covering:
­- councils legal powers 
- the responsibilities of audited bodies and their appointed auditors
­- what the new Code of Audit Practice 2010 requires from small body auditors
­- the Audit Commission’s revised guidance to auditors for small bodies
­- a 2010 annual return
­- links to the Accounts and Audit Regulations and CLG’s guidance on them
­- past and current guidance for councils wishing to make investments
­- guidance to use when arranging your internal audit
­- executive year-end checklist
• updated and extended glossary of terms used by local councils.


"The Society of Local Council Clerks welcomes the publication of the 2010 edition of Governance and Accountability for Local Councils - A Practitioners Guide (England) and is particularly pleased this latest edition incorporates statutory best practice advice to all parish and town councils. As the professional body representing town and parish council clerks SLCC has been pleased to work with representatives of the Audit Commission, National Association of Local Councils, Government Departments and other key stakeholders on the Joint Practitioners Advisory Group to promote the highest standards of efficiency and probity associated with the raising and spending of public money in our sector."