Documents
tagged "Finance & Audit"
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Procurement - LTN 87
A guide to the requirements for councils' procurement practices depending on the value of the contract.
Mon, 22 Feb 2021
Section 137 allowance for 2021/22
The amount per elector that can be spent in 2021/22
Wed, 27 Jan 2021
Independent Audit Service - Model letter of appointment for GAPTC
Model letter to be used by parish/town council to ask GAPTC to appoint an Internal Auditor
Wed, 30 Sep 2020
Independent Audit Service - overview of service offered
Brief information on the Independent Audit Service and our responsibilities in ensuring our auditors are trained and indemnified.
Wed, 30 Sep 2020
Independent Audit Service - Terms of Reference
Details of the objective, responsibilities and scope of the internal audit and an overview of what they will look at.
Wed, 30 Sep 2020
NALCs response on consultation to extending accounts and audit deadlines
NALCs response on consultation to extending accounts and audit deadlines.
Fri, 03 Apr 2020
Governance and Accountability 2020
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
Wed, 01 Apr 2020
Independent Audit Service - fee structure
A list of the fees charged for internal audits undertaken by GAPTC, which are dependent on the turnover of the council.
Fri, 30 Aug 2019
Financial Regulations 2019 - model - Guidance for completing
Detailed guidance on clauses council needs to pay attention to in order to tailor the Regulations to your council.
Mon, 05 Aug 2019
Financial Regulations - model 2019
Updated template for Financial Regulations. See the guidance for clauses councils need to consider.
Mon, 05 Aug 2019
Village hall - local Council Help for Village Halls LTN21
Local Councils often provide financial support or give other assistance to help in the running of a village hall.
Mon, 13 May 2019
Community Infrastructure Levy (CIL)
A guide from NALC to the operation of the levy.
Fri, 12 Apr 2019
Good Councillor's Guide to finance and transparency
A helpful guide for councillors on council finance and the transparency requirements. This guide is designed specifically to help parish and town councillors support their communities and council in understanding their obligations and commitments with public money – both generally and under Transparency Code requirements – as well as sharing good practice in these areas.
Hard copies can be purchased from GAPTC at a cost of £4.99 plus postage.
Mon, 10 Dec 2018
Church - financial support for
A briefing from NALC clarifying the law regarding supporting the local church. The LGA1894 Act prohibits local councils from spending on property relating to affairs of the church or held for an ecclesiastical charity.
Mon, 19 Feb 2018
Audit fees - external 2017/18 to 2021/2022
Scale of routine external audit fees plus possible additional costs.
Mon, 06 Nov 2017
External Audit Fees
Scale of routine fees for external audit, and other possible costs, from 2017-18 to 2021-22 set by the Smaller Authorities' Audit Appointments.
Mon, 06 Nov 2017
Auto enrolment/pension - A practical guide for local councils
This guide will explain the legal responsibilities that a local council has in relation to pension provision, in line with auto-enrolment. All local councils must comply, even if there is only one part-time member of staff.
As of 2017, all councils should have registered with the Pensions Regulator and gone through the due process. This document has some useful background information.
Mon, 01 Aug 2016
Tender specification guide
A two page 'rough' guide to help Councils draw up a tender specification, to ensure compliance with procurement requirements, and evidence accountability.
Fri, 22 Jul 2016
Public Contracts Regulations 2015
Nalc briefing - the effect of these regulations on Standing Orders and Financial Regulations.
Sat, 02 Jan 2016
Borrowing application form
Form to be completed to apply for borrowing approval, which has to be submitted through GAPTC
Tue, 01 Sep 2015
Borrowing application information
Checklist of information to be provided by parish/town councils for any borrowing
Tue, 01 Sep 2015
Contracts LTN35
A very brief overview of the law relating to contracts and its application to local councils. This note describes how contracts are created, different types of contractual obligations and the consequences of breaching them.
Wed, 01 Jul 2015
Internal controls - medium - large councils
Suggested system for financial good practice
Wed, 01 Apr 2015
Internal controls - small-medium councils
A suggested checklist for councillors to ensure good practice
Wed, 01 Apr 2015
An approach to internal audit testing
Appendix 9 Governance and Accountability 2014. A useful document which outlines the various tests/internal controls required to ensure that a local council is compliant with proper practices.
Wed, 03 Sep 2014
Local Government Investments - DCLG Guidance
Appendix 8 Governance and Accountability 2014
Wed, 03 Sep 2014
The approach to the audit of local councils in England
Appendix 3 of Governance and Accountability 2014
Wed, 03 Sep 2014
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