f. The practitioner's guide to proper practices

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

Its membership consists of sector representatives including NALC and SLCC along with stakeholder partners representing the Dept. for Levelling Up, Housing and Communities, DEFRA, CIPFA, the National Audit Office and a representative of the Internal Audit Forum appointed to smaller authorities.

The "practitioner's guide" provides detailed and useful information and is made up of six sections (detailed below) and is reviewed annually.

1. Proper practices annual governance statement

2. Proper practices the statement of accounts

3. Proper practices in accounts for a smaller authority

4. Best practice guidance for internal audit

5. Supporting information for officers

6. Appendix containing flow charts, example financial risk management template, terms of reference and a step-by-step guide to completing the AGAR
   

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