This service is provided by Cambridgeshire County Council.

 The SAPPP (JPAG) Practitioners Guide 2025 

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

The 2025 edition 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.

Practitioners Guide 2025

Quick overview to the changes made 

Friday 18th September 2026    9am - 4.30pm    @ Wyboston Lakes Resort, St Neots

The Ministry of Housing, Communities and Local Government has informed NALC of an increase in the Section 137 expenditure limit for parish and town councils in England for the 2025/26 financial year. 

The new limit is £11.10 per elector, up from £10.81 in 2024/25.  The increase reflects the percentage rise in the retail price index between September 2023 and September 2024, in accordance with Schedule 12B of the Local Government Act 1972.  Section 137 of the Act allows parish and town councils to incur expenditures for purposes that benefit their communities when no specific statutory power is available.

Adjusting the expenditure limit will enable parish and town councils to allocate funds to projects that support local communities, ranging from small infrastructure improvements to community welfare initiatives.

NALC endorses a statement in support and solidarity with peers in Ukraine

The National Association of Local Councils (NALC) has joined the Local Government Association (LGA) in endorsing a statement from the political leadership of the Council of European Municipalities and Regions (CEMR), which strongly condemns the multiple attacks and violations of the territorial integrity and sovereignty of Ukraine. 

CEMR’s statement was published on 24 February 2022 and strongly condemns the multiple attacks and violations of the territorial integrity and sovereignty of Ukraine. The statement also expresses full support and solidarity to the Ukrainian people and their peers in local and regional government.

NALC has joined the LGA in supporting CEMR’s call on local and regional governments throughout Europe to endorse the statement, which any councillor can sign.

More detail from NALC  

Each year approximately 1 in 4 people in the UK will experience a mental health condition and at least 1 in 6 employees experience common mental health problems in the workplace. 

How to support mental health at work publication

The Local Government Association have published supporting guidance which is aimed to help understanding and consistency of approach towards the new model code of conduct. The code, together with the guidance, has been designed to protect our democratic role, encourage good conduct, and safeguard the public’s trust and confidence in the role of councillor in local government.

Code of Conduct 2020 

Code of Conduct 2021 Guidance 

13 May 2020

CAPALC is now Cambridgeshire and Peterborough Association of Local Councils Limited. On 4 May 2020 Companies House approved our incorporation as a company limited by guarantee, company number 12585308.

This means that CAPALC has a proper legal status that enables it to employ staff and enter into contracts. The former board members have become the directors of the new company and will be free to make decisions in the best interests of the company and its shareholders, without having to worry about personal liability.

Once our 2019-2020 accounts are finalised the old CAPALC will be wound up and all its interests transferred to CAPALC Ltd. This is likely to happen in the next month.

In practice this will make little difference to our operation and to our members. The main change for our members is that any theoretical liability is now capped at £1 which will be reserved from the membership subscription.

I would like to thank all our members for their support and look forward to providing new and better services.

Henry Clark

Chairman