The Practitioners’ Guide is issued by the Smaller Authorities Proper Practices Panel (SAPPP) - formerly JPAG - to support the preparation of statutory annual accounting and governance statements by smaller authorities in England found in the Annual Governance and Accountability Return.

The 2025 edition (available to view or download on the NALC website) applies to Annual Governance and Accountability Returns (AGAR) for financial years commencing on or after 1 April 2025. The proper practices laid down in sections one and two of this edition must be applied in the financial year ending 31 March 2026, and the Annual Governance and Accountability Return (AGAR) for the year ending 31 March 2026 must be prepared following sections one and two of this edition of the guide. Note that the comparative figures (the figures for the year ending 31 March 2025 included in the 2025 AGAR) must be stated on the same basis as those for the year ending 31 March 2026.