Transparency Code for Smaller Authorities

The Local Audit and Accountability Act 2014 set out an audit framework under which smaller authorities including parish councils, with an annual turnover not exceeding £25,000 became exempt from routine external audit.

In place of routine audit, these authorities are subject to transparency requirements intended to enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

This Code was issued by the Secretary of State for Communities and Local Government.

Smaller authorities are required to publish:

  • all items of expenditure above £100
  • end of year accounts
  • annual governance statement
  • internal audit report 
  • list of councillor or member responsibilities 
  • details of public land and building assets
  • Minutes, agendas and meeting papers of formal meetings

All items of expenditure are published in the minutes of each meeting.