Governance and Accountability for Smaller Authorities in England 2018 Sections 1-5 (1)

The guide is intended as a working tool for smaller authorities, providing not only the common
‘rules’ for completing an Annual Governance and Accountability Return for use by responsible
financial officers, but also as a reference work for auditors, both internal and external, members,
other officers and the public to aid understanding of the Annual Governance and Accountability
Return and the reporting on the smaller authority’s governance and finances within it.
For this reason, the guide is written with the intention to be as widely accessible as possible to all
users within the constraints of it also representing the appropriate standards for public reporting by
smaller authorities.

LAW AND GOVERNANCE,

DOCUMENT: KEY:

Mandatory/Statutory Requirement (SR)
Best Practice (BP)
Audit Requirement (AR)

BASIC GOVERNANCE
Standing Orders BP (SR for SO on contracts and procurement
of goods and services)
Financial Regulations SR
Code of Conduct SR
Member’s Interests Log BP
Dispensation Request form BP
Member’s Dispensations Log BP
Member’s Allowance Policy BP
Councillor attendance register BP
Co-option Policy and procedure BP
Committee Terms of Reference SR

OPENNESS AND ACCOUNTABILITY
FOI Publication Scheme SR
Recording of Meetings Policy BP
FOI Policy BP
FOI Vexatious Requests Policy BP
Rules for public session BP
Complaints Policy/Procedure SR
Social media Policy BP
Media/Communications Policy BP
Transparency Code compliance checklist BP

DATA PROTECTION/GDPR
Data/information audit BP to enable the council to demonstrate
compliance with GDPR/DPA
Documents management (disposal and
retention) Policy
BP to enable the council to demonstrate
compliance with GDPR/DPA
Privacy notice – general SR
Privacy notice – employees, councillors,
role holders and volunteers
SR
Security Incident Policy BP to enable the council to demonstrate
compliance with GDPR/DPA

FINANCIAL
Financial Regulations (see above) SR
Asset Register AR
Risk Assessment/management Policy AR
Insurance register AR
Grant awarding Policy BP
Grant application form BP
Internal Controls Policy AR

LAW AND GOVERNANCE
EMPLOYMENT/PERSONNEL
Contract of Employment/ Written Statement
of Particulars
SR
Recruitment Policy BP
Appraisal procedure Policy BP
Equal Opportunities Policy BP
Expenses Policy BP
Working from home Policy BP
Sickness and Absence Policy BP
Equality and Diversity Policy BP
Grievance and Disciplinary Policy BP
Health and Safety Policy BP SR if more than 5 employees
Computer use Policy BP
Mobile phone use Policy BP
Bullying and Harassment/Dignity at Work
Policy
BP
Procedure for requesting annual leave BP
Training and Development Policy BP
Pensions Policy SR
Substance Misuse Policy BP
Lone worker Policy BP
Flexible working Policy BP

PLAY AREAS
Play area inspection policy BP for compliance with insurance provision
Play area inspection log BP for compliance with insurance provision