Following the recent training at the Scribe Academy on the Digital AGAR & SAPPP Proper Practices Update, it is clear we are on the cusp of the biggest overhaul to our accounting and governance frameworks in over two decades. 

We were recently joined by Claire Reed, Proper Practices Project Manager at NALC, and Lance Allan FSLCC, User Acceptance & Training Project Manager at SAAA for an exciting look at the new digital AGAR system and an update on upcoming SAPPP proper practice changes.

This blog provides a breakdown of the timeline and key features of the digital AGAR system.

For more information on the SAPPP Proper Practices changes, read the blog here.

The Mandatory Timeline and Incentives

Over the next two financial years, SAAA are offering a strong financial incentive to encourage councils to adopt the platform early.

• The Voluntary Phase (2026/27 and 2027/28): During these next two audit cycles, using the portal is entirely optional. However, any smaller authority that chooses to adopt the digital portal early during this voluntary phase will receive an incentive payment equivalent to their standard audit fee.
• The Mandatory Phase (2028/29 onwards): From the 2028/29 financial year, paper and email-scanned AGAR submissions will be phased out entirely. Completing the return digitally through the SAAA Online Portal will become compulsory for all smaller authorities.

Autumn 2026 and Pre-Loading Data

You do not have to wait until the spring pressure cooker to interact with the software.

• Available in Autumn 2026: The portal will open to councils in the autumn of 2026 so you can log in, explore the interface, and test that everything is working correctly.
• Pre-Enter 2025/26 Figures: To save you time, you can enter your 2025/26 comparative figures in advance. The system will save them ready for your actual 2026/27 submission in the spring, assuming there is no need to restate them.

What the System Does Include

The portal is designed to take the guesswork out of the validation process. Here is what is included in the digital workspace:

• Preliminary Routing Questions: The system starts by asking routing questions about your council's annual income and expenditure. The portal uses this data to instantly direct you to either the under-£25,000 track (Certificate of Exemption) or the over-£25,000 track (limited assurance review), hiding irrelevant fields and saving you unnecessary work.
• Real-Time Progress Tracking: The portal features a clear visual progress bar. This means you can see exactly how far along you are in the submission sequence.
• Flexible "Save and Exit" Functionality: You do not have to complete your return in one sitting. You can click the Save and Exit button at any point, and all entered figures will be safely preserved for your next login.
• Automated Calculations: The system automatically calculates Box 7 (Balances Carried Forward) based on your inputs for Boxes 1 through 6. If they do not match, it flags the issue instantly.
• Interactive Variance Explanations: When a year-on-year variance exceeds 15% (or £100,000), a yellow warning box appears. Once you input an explanation that accounts for the majority of the variance, the box turns green.
• Redacted Public PDFs: The system automatically generates a signature-redacted, web-accessible PDF version of your AGAR for publication, protecting your councillors and staff from identity fraud.
• A Future Public Rights Notice Generator (Planned for 2026/27): SAAA is actively building an automated calculator tool into the portal. Once you input your key target dates, the system will automatically generate the Public Rights Notice for you, removing manual date-calculation errors.

What the System Does Not Currently Include

Understanding the limitations of the portal is just as important as knowing its features.

• No Direct Integration with Your Accounting Software: The portal is a standalone web interface. You must still manually input your final year-end figures from your council’s cashbook or software.
• No Digital Signatures on the Initial Portal Draft: While the submission process is digital, local government legislation still requires a wet signature. The Chair must sign the approved paper copy of the AGAR. You can then upload scans of these signed documents.
• No Digital Internal Audit Report: The Annual Internal Audit Report is not digital. Your internal auditor will still complete this in the exact same paper or PDF format as they do currently. You must obtain this completed report and upload it to the digital portal.

Scenario-Based Guidance

For Councils Claiming Exemption (Under £25,000)

If your council's turnover is under £25,000, the portal will ask key legal screening questions. You must confirm that your authority is at least three years old, has submitted three years of AGARs, and has not been subject to a public interest report or judicial review. If you pass these, you can select to claim exemption. The portal will generate your Certificate of Exemption, which must be signed, published, and uploaded.

For Sole Managing Trustees of Trust Funds

If your council manages a trust fund, pay close attention to Assertion 9 and Section B's Trust Funds question.

• The Upcoming Inversion Change: In the current test system, the portal asks if your accounting figures exclude trust transactions. However, because of updates to the Practitioners' Guide, this question will be inverted next year. It will ask you to confirm that your figures include any trust transactions. Keep a close eye on the sidebar guidance notes when completing this section!

Conclusion

The shift toward a digital AGAR is a massive milestone for local council administration, and NALC and SAAA are doing a great job in managing this change. It’s important to remember that this is a multi-year change, and often the full scope of benefits of a new system aren't realised until later releases. Their commitment to extensive sector consultation, robust beta testing, and early platform exposure allows councils to adapt, ask questions, and iron out any workflow hiccups before the compulsory deadline.

‍Webinar Playback

‍Access the recording and slides here.

Q&A

Digital AGAR portal – timings and mandatory use

Q: Is using the portal mandatory?

A: The portal will not be mandatory immediately. It will become mandatory from 2028/2029 onwards. Councils choosing to use the portal early (from 2027) will receive a cash-back incentive equivalent to their external audit fee.

Restating figures / moving from Receipts & Payments to Income & Expenditure

Q: What happens if you need to restate the previous years figures?

A: The system provides an option to restate figures where required.

AGAR deadlines

Q: The login page says AGAR must be submitted by the end of June – is this correct?

A: 30th June remains the legal deadline. There is no change to the statutory deadline.

Certificate of Exemption

Q: Does the new system apply if you have a Certificate of Exemption?

A: Yes, it applies.

Variance explanations

Q: Is there a word limit for variance explanations?

A: Yes, but it is a large character limit.

Q: How much explanation is needed for variances?

A: The system will guide users. The variance indicator turns green once the variance is below the required threshold of 15%.

Q: Will external auditors require explanations down to the last £1?

A: No, the expectation is not to explain every pound. The system applies the accepted threshold.

Governance Statement completion

Q: What if the council changes a “yes” answer to “no” during the meeting?

A: Answers can be changed in the system. The Annual Governance Statement would then need to be signed by the Chair of the meeting.

Q: Can the Governance Statement be completed during the meeting and signed later?

A: Yes. A blank form can be generated beforehand. The Chair can sign after the meeting.

Q: Do we need to print at the meeting?

A: No. Clerks can take a blank form to the meeting and arrange signature afterwards.

Wet signatures / digital signatures

Q: Why do we still need paper signatures?

A: The external auditor requires evidence of a wet signature.

Q: Can we use digital signatures instead?

A: Not currently, because the legal requirement for wet signatures remains.

External auditors and uploaded information

Q: Will the uploaded AGAR be available to external auditors?

A: Yes. Data will be sent directly to the external auditor. Signed forms still need uploading so the auditor can confirm authority approval. Electronic data will be used for assessment.

Q: Will other supporting documents be uploaded through the portal?

A: Yes, supporting information will be handled through the portal.

Internal Audit section

Q: Where will the Internal Auditor’s Report sit?

A: The Internal Audit section will still be completed in the traditional way. It will not yet be fully incorporated into the digital system.

Q: Will the Internal Auditor’s report be downloadable/uploadable?

A: The internal audit process remains separate at this stage.

Login and access

Q: Can two people from the same council log in?

A: The portal requires sign-in from a single email address. It is recommended that councils use a generic council email address to avoid problems when a Clerk is unavailable.

Scribe integration

Q: Will Scribe automatically populate the AGAR?

A: Integration is hoped for in future but there is no current timescale for this.

Completing and saving work

Q: Can someone complete part of the AGAR, save it, and return later?

A: Yes.

Training and support

Q: What additional training will be available?

A: SLCC finance seminars will cover broader financial management topics.

Q: Will there be support during the first year?

A: Yes, support will be available.