Transparency Code for Smaller Authorities (under £25,000)

The code was issued to meet the government’s desire to place more power into citizens’ hands to increase democratic accountability.

It applies to the following types of authorities with an annual turnover not exceeding £25,000:

• parish councils
• internal drainage boards
• charter trustees
• port health authorities

The code became mandatory from 1 April 2015 and requires the online publication of key spending and governance information on the occasions specified in the Code.

The government confirmed a three-year £4.7 million Transparency Fund to support small parish councils and other smaller authorities to become web-enabled and compliant with the Transparency Code for Smaller Authorities in 2015.

Smaller authorities should publish:

a. all items of expenditure above £100 (see paragraphs 13 - 15);

b. end of year accounts (see paragraphs 16 and 17),

c. annual governance statement (see paragraphs 18 and 19),

d. internal audit report (see paragraphs 20 – 22),

e. list of councillor or member responsibilities (see paragraph 23), and

f. the details of public land and building assets (see paragraphs 24 - 27),

g. Minutes, agendas and meeting papers of formal meetings (see paragraphs 29 and 30) 

The data and information specified in this Code must be published on a website which is publicly accessible free of charge.

Further details about the Transparency Code for Smaller Authorities can be found at  https://www.gov.uk/government/publications/transparency-code-for-smaller-authorities