Documents
tagged "Finance & Audit"
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Clarifications to JPAG Practitioners' Guide 2020
The purpose of this letter is to clarify few queries which have arisen since JPAG published its 2020 Practitioners' Guide
Wed, 12 Aug 2020
JPAG Practitioners' Guide 2020 - Summary of Changes
A summary of the changes from the 2019 edition of the Guide
Wed, 12 Aug 2020
JPAG - Governance & Accountability for Smaller Authorities in England 2020 - Practitioners' Guide
The Joint Panel on Accountability and Governance has issued its 2020 Practitioners' Guide to proper practices to be applied in the preparation of statutory annual accounts and governance statements.
Wed, 12 Aug 2020
Covid-19 VAT guidance - hospitality and attactions
Guidance from the Parkinson Partnership on the impact of a reduction in VAT rates for hospitality, holiday accommodation and attractions.
Fri, 17 Jul 2020
LTN 33 - Councillors' Allowances
This NALC Legal Topic Note sets out the different types of allowances that can be paid to councilors.
Tue, 17 Sep 2019
Guidance on NALC Model Financial Regulations 2019
NALC has issued this guidance to accompany its new Model Financial Regulations.
Thu, 15 Aug 2019
NALC New Model Financial Regulations 2019
NALC has now issued an updated version of its Model Financial Regulations.
NALC advise that the main changes from the previous (2016) version are:
1. Restriction added to Regulation 11.1.a.ii
Clarifying disapplication of contract regulations to legal professionals limited to those acting in disputes only – not general legal work.
2. Update to limits under Public Contract Regulations – footnote to Regulation 11.1.b
3. Minor change to heading Regulation 12.
Financial regulations govern the conduct of financial management by the council and may only be amended or varied by resolution of the council.
They are one of the council's main governing policy documents providing procedural guidance for members and officers. Financial regulations must be observed in conjunction with the council's Standing Orders and any individual financial regulations relating to contracts
Thu, 15 Aug 2019
L11-18 Section 137 Expenditure Limit 2019-20
A NALC briefing note on the Section 137 Expenditure limit for the financial current year
Wed, 17 Apr 2019
E02-18 - 2019-20 National Salary Award
The National Joint Council for Local Government Services (NJC) has agreed the new pay scales for 2019-2020 to be implemented from 1 April 2019.
Thu, 06 Dec 2018
The Good Councillor's Guide to Finance & Transparency
A NALC publication covering the key aspects of Finance for local councillors
Fri, 09 Nov 2018
PR14-18 Local Government finance settlement technical consultation
NALCs response to the 2019-20 Local Government finance settlement technical consultation
Wed, 10 Oct 2018
PC11-18 House of Lords rural select committee on the rural economy call for evidence
NALC have published a new consultation on the House of Lords rural select committee on the rural economy call for evidence.
NALC is seeking input to the questions most relevant to local councils. Please provide your input to NALC by 17:00 on 27 August 2018.
Tue, 31 Jul 2018
F01-18 PWLB loan balances 31 March 31
Public Works Loans Board loan balances at 31 March 2018 issued by NALC
Thu, 10 May 2018
Guidance on local government investments
This document is the government's statutory guidance on local government investments and applies for accounting periods on or after 1st April 2018.
The guidance is now mandatory for parish and town councils where investments exceed or are expected to exceed £100,000 in the financial year (formerly (£500,000). As before, councils where investments are expected to exceed £10,000 are encouraged to adopt the principles in the guidance.
Councils where the guidance applies should prepare an Investment Strategy containing the disclosure and reporting requirements specified in the guidance and have it approved by Full Council.
Mon, 02 Apr 2018
L03-18 Section 137 limit for 2018-2019
A new legal briefing on Section 137 limit for 2018/2019 is now available which reflects the change to the relevant amount for calculating s.137 expenditure for 2018/19. Please click on the link below to view the briefing document.
Thu, 29 Mar 2018
PR18-17 Prudential Framework
The Prudential Framework consultation response is NALC's reply following assessment of the consultation document.
Fri, 23 Feb 2018
Members Allowances Report
Please note that applying the relevant percentage increases since 2012 (when these were last updated) the figures for 2017/18 (from 1.4.17) would be:
Member Allowance £196.96
Chairman Allowance £290.93
It should also be remembered that whilst the council may offer the allowance, members have to decide whether they wish to claim the payment which is subject to PAYE and would be taken into account for any means tested benefits as it is treated as salary. In addition, Co-Opted members are unable to receive the Members Allowance.
Thu, 22 Jun 2017
Local Authority Accounts: A guide to your rights
As a local resident people have legal rights to inspect, ask questions about and challenge items in your council's accounts.
The National Audit Office has recently published this new guide on these rights, which are enshrined in law.
Fri, 12 May 2017
Letter from Cllr Sue Baxter, Chair of NALC
A letter from Cllr Sue Baxter regarding parish precepts and the Government's challenge to demonstrate restraint when increasing precepts, stressing the importance of communications and engagement with residents and asking for examples of practice.
Fri, 10 Mar 2017
LAIS 1393 - Precept Consultation
An LAIS Briefing paper on government proposals to apply referendum principles to precept increases.
Sat, 01 Oct 2016
Business Rates Appeals PC13-16
The National Association will be responding to the consultation and arguing that parish councils should legally be allowed the retain a flat 5% rate of the National Non Domestic Rate income generated within their parish boundaries within a given financial year – providing these monies are then ploughed back into community projects in their areas.
.The consultation closes on 11 October, 2016.
Please send comments you may have to inform NALC's own response - to chris.borg@nalc.gov.uk by at the latest 17:00 on Tuesday, 4 October, 2016.
Fri, 02 Sep 2016
LAIS 1391 - Public Works Loan Board
An LAIS Briefing paper on government proposals to abolish the PWLB
Mon, 01 Aug 2016
LAIS 1390 - New Governance and Accountability Guide
An LAIS Briefing on the 'Governance and Accountability for Smaller Authorities in England, A Practitioners' Guide to Proper Practices to be applied in the preparation of statutory annual accounts and governance statements - March 2016'
Sun, 01 May 2016
LTN 79 Staff Pensions
LTN-79 Staff Pensions- May 2016
The Pensions Act 2008 ("the 2008 act") requires all local councils to enrol "eligible jobholders automatically into a qualifying pensions scheme. This LTN gives guidance on such.
Sun, 01 May 2016
SAAA audit FAQ
This document from the SAAA looks at FAQ's relating to the new audit arrangements.
Mon, 01 Feb 2016
Smaller Authorities Audit (third comms)
This letter is the third communications received by the SAAA.
Wed, 27 Jan 2016
Public Contracts Regulations 2015 LO5-15
Public Contracts Regulation 2015- Impact on the standing orders and financial regulations adopted by councils.
Wed, 01 Jul 2015
The Accounts and Audits Regulations 2015
Accounts and Audits Regulations 2015 document (Statutory Instrument)
Wed, 01 Apr 2015
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