Expenditure £100+ 2019-20 – Code for Smaller Authorities (authorised by the Smaller Authorities (Transparency Requirements) (England) Regulations 2015 which came into force from 1 April 2015. This requires the following information to be published annually:
(a) From April 2015 Smaller Councils should publish
* Minutes of formal meetings (including drafts of council, committee and sub-committee
minutes no later than one month after the meeting).
* Full and informative agendas not later than three clear days before the meeting to which
they relate (The Clerk routinely issues the agenda five clear days before each meeting
which is a requirement for principal authorities only.)
(b) From July 2015 (and annually thereafter) Smaller Councils should publish
* Details of every item of spend of £100 or more (exclusive of VAT) showing the
date/purpose/amount/and VAT which cannot be recovered.
* End of Year accounts as per the Annual Return.
* The annual governance statement as per the Annual Return.
* Bank reconciliation statements.
* The Internal Audit report as per the Annual Return.
* Names of councillors, their responsibilities and which committees and outside bodies
they are appointed to by the Council. Other than the Chairman’s role, councillors have
no specific responsibilities, but the appointments to outside bodies could be used as an
indication of where individual councillors have particular interests. Membership of the
Neighbourhood Plan Steering Group would be appropriate to list.
* List of assets (land and buildings).
The information should be published on the website. Where councils do not have their own website, the information can be published on another organisation’s website; for example, the principal authority.