What Is The Transparency Code For Smaller Authorities?

In April 2015 it became mandatory for all small authorities to comply with the transparency code. This code has been issued in order to meet the government’s desire to increase democratic accountability and it requires the online publication of key spending and governance information on the occasions specified in the Code.

What The Code States

The Local Audit and Accountability Act 2014 sets out a new audit framework for local public authorities which are currently covered by the Audit Commission system. Under the new framework, smaller authorities with an annual turnover not exceeding £25,000 will be exempt from a routine external audit. Instead of an audit, these smaller authorities will be subject to the new transparency requirements laid out in the Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

How Do Smaller Authorities Comply?

The code requires certain information to be published on a publicly accessible (free of charge) website. This information is as follows:

  • all items of expenditure above £100
  • end of year accounts (annually)
  • annual governance statement (annually)
  • internal audit report (annually)
  • list of councillor or member responsibilities (annually)
  • the details of public land and building assets (annually)
  • Minutes, agendas and meeting papers of formal meetings (minutes within a month of the meeting and agendas no later than 3 days prior to the meeting date)

Who Needs To Comply?

The code applies to the following types of authorities with an annual turnover less than £25,000:

  • Parish Councils
  • Charter Trustees
  • Internal Drainage Boards
  • Port Health Authorities

All items of expenditure above £100

The Local Audit and Accountability Act 2014 CLICK HERE established an audit framework for Council’s with an annual turnover of less than £25,000 such as Parton Parish Council. This means that we are exempt from a routine audit but are obliged to publish certain information for Tax Payers.

Certificate of Exemption – AGAR 2019/19 part 2