JPAG Practitioners Guide 2025

The National Association of Local Councils (NALC) has published the Joint Panel on Accountability and Governance (JPAG) 2025 edition of the Practitioners' Guide.

The Joint Panel on Accountability and Governance (JPAG) is responsible for issuing proper practices about the governance and accounts of smaller authorities.

The 2025 edition applies to Annual Governance and Accountability Returns (AGAR) for financial years commencing on or after 1 April 2025. The proper practices laid down in sections one and two of this edition must be applied in the financial year ending 31 March 2026, and the Annual Governance and Accountability Return (AGAR) for the year ending 31 March 2026 must be prepared following sections one and two of this edition of the guide. Note that the comparative figures (the figures for the year ending 31 March 2025 included in the 2025 AGAR) must be stated on the same basis as those for the year ending 31 March 2026.