NTRODUCTION
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 from the National Association of Local Councils (NALC), the
Society of Local Council Clerks (SLCC) and the Association of Drainage Authorities (ADA).
Together with stakeholder partners representing the Department for Levelling Up, Housing
and Communities (DLUHC), the Chartered Institute of Public Finance and Accountancy
(CIPFA), the National Audit Office (NAO), and a representative of the external audit firms
appointed to smaller authorities
