The Transparency Code for councils was introduced in 2015. The aim of the code is to reduce the administrative burden on smaller councils by removing the requirement for their accounts to be subject to external audit each year, whilst ensuring that residents have access to information about councils and their finances. Unfortunately there is an interim period where parish councils will be subject to external audit (until 2017) and be expected to comply with the new Transparency Code.

Local councils with an income and expenditure of £25,000 or less must publish the following information by 30th June 2016:

  • All items of expenditure above £100
  • End of year accounts
  • Annual governance statements
  • Internal audit report
  • List of councillor or member responsibilities
  • The details of public land and building
  • Minutes, agendas and meeting papers of formal

This information is available in the Financial Report 2016