JPAG PRACTITIONERS' GUIDE 2025-26 financial year
A new guide is published for each financial year and sets out the Proper Practices that the Clerk/Responsible Financial Officer should follow throughout the financial year, responsibilities for internal and external audit and the year-end procedures. NALC has also issued a document highlighting the changes from the previous year's Practitioners' Guide. Please note that the guide applies to Annual Governance and Accountability Returns (AGARs) in respect of the financial year commencing on or after 1 April 2025 and ending on 31 March 2026.
Practitioners' Guide 2025-26 NALC note about the changes for 2025-26 financial year
JPAG PRACTITIONERS' GUIDE 2024-25 financial year
A new guide is published for each financial year and sets out the Proper Practices that the Clerk/Responsible Financial Officer should follow throughout the financial year, responsibilities for internal and external audit and the year-end procedures. NALC has also issued a document highlighting the changes from the previous year's Practitioners' Guide.
Practitioners' Guide 2024-25 NALC note about the changes for 2024-25 financial year
JPAG PRACTITIONERS' GUIDE 2023-24 financial year
A new guide is published for each financial year and sets out the Proper Practices that the Clerk/Responsible Financial Officer should follow throughout the financial year, responsibilities for internal and external audit and the year-end procedures.
JPAG PRACTITIONERS' GUIDE 2022-23 financial year
A new guide is published for each financial year and sets out the Proper Practices that the Clerk/Responsible Financial Officer should follow throughout the financial year, responsibilities for internal and external audit and the year-end procedures.