Useful information and links
Detailed instructions and guidance for all smaller authorities
- Bank reconciliation (in support of Section 2, Box 8) pro forma
- Notification of the dates of the period for the exercise of public rights pro forma
- Explanation of any significant variances year on year in Section 2 pro forma
- A reconciliation between Section 2, Boxes 7 and 8 pro forma (where the smaller authority has been chosen to prepare Section 2 on an income and expenditure basis rather than a cash basis only)
Publication requirements for all smaller authorities
Electors and interested individuals have a right to review certain documents. Guidance for advertising the exercise of public rights in relation to the financial documents is provided below:
The Practitioners’ Guide
Links to the relevant Practitioners’ Guides are provided below as published by the Joint Panel on Accounting & Governance (JPAG). Please note that sections 1 & 2 constitute ‘Proper Practices’ that smaller authorities must follow.
Laws, regulations and background information
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