Documents

Updated guidance for completing the Annual Governance and Accounting Return.

PRACTITIONERS' GUIDE 2020/21 MAIN CHANGES

This year's Practitioners' Guide has had a make over by a professional designer and there are some small changes to paragraph numbers and an impact on pagination. The main changes from the 2019 version are:

1 A rewriting of page six of the forward to reflect requirements for parish meetings and delete the reference to trust fund declarations.

2 A new section at 1.13 on reserves policy and review

3 An addition at 1.1 5.5 that credit card balances are not acceptable reconciling items for bank reconciliation purposes

4 Clarification at 2.16 of what can be included as employment expenses and what cannot be

5 A new section at 2.39 on the certificate of exemption

6 The deletion of the second bullet point in old paragraph 5.7 7 The deletion of the old section 5.110 on the role of PSAA and a consequent division of the old paragraph 5.109 to minimise numbering problems for the rest of the document

• Governance and Accountability 2020 (PDF, 2 Mb)