This addendum covers the annual review of governance and the annual governance statement
May 2025
New guidance from CIPFA and Solace on the annual review of governance and internal controls and the preparation of an annual governance statement (AGS). The guidance forms an addendum to Delivering good governance in local government: framework. It applies to UK local government statements from 2025/26 onwards.
The addendum also supports the development of a local code of governance to ensure that authorities have in place all the core arrangements essential to fulfil the principles of good governance. Ensuring there is a robust review, using a range of assurances, is essential to underpin the overall conclusion. The authority should conclude whether their governance is fit for purpose and identify any significant areas of improvement. The AGS should also include a forward look to consider how their governance might need to change to meet the future needs of the authority.
Download the addendum to Delivering good governance in local government