Transparency Code for Smaller Authorities.

This code was issued to meet the Government's desire to place more power into citizen's hands to increase democratic accountability.

The Local Audit and Accountability Act 2014 set out a new framework for local public authorities which were covered by the Audit Commission regime. Under the new framework smaller authorities, including parish councils with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit parish councils will be subject to the new transparency requirements laid out in this code.

Smaller authorities should publish:

  • all items of expenditure above £100
  • end of year accounts
  • annual governance statement
  • internal audit report
  • list of councillors and their responsibilities if any for the parish council (e.g.board membership)
  • detals of public land and building assets
  • Minutes, agendas and meeting papers of formal meetings.