Transparency Code for Smaller Authorities

Transparency Code for Smaller AuthoritiesAll local parish and town councils are subject to the transparency codes introduced in 2015, emphasising the need to offer accountable, transparent, and open democratic leadership. Transparency and openness are a key priority for local government and their ambition is to increase democratic accountability to empower communities and make it easier for them to contribute to the local decision-making process.

Smaller authorities with an annual turnover not exceeding £25,000

The transparency code for smaller authorities came into effect on 1 April 2015. This code mandates that smaller councils with an annual turnover not exceeding £25,000 must publish specific financial and administrative information online, making it accessible to the public. The goal is to provide taxpayers with a clear understanding of the authority's activities, spending, and governance, thereby enhancing the community's ability to hold local public bodies accountable. Compliance is required for all parish and town councils with a turnover not exceeding £25,000.

Larger authorities with an annual turnover exceeding £200,000

In 2015, the government introduced the Local Government Transparency Code, primarily targeting principal authorities and larger councils with an annual precept or turnover of at least £200,000.

What about the authorities with an annual turnover above £25,000 but below £200,000?

While there is no specific Code for councils with a turnover between £25,000 and £200,000, The National Association of Local Councils (NALC) strongly encourages all parish and town councils to adhere to the transparency code for smaller authorities as a minimum.

Audlem Parish Council is recognises the importance of openness in local government and is committed to transparency.
Under the Local Government Transparency Code, Audlem Parish Council will publish the following items required for authorities with an annual turnover of less than £25,000:

All items of expenditure above £100

End-of-year accounts
Annual governance statement
Internal audit report
A list of councillor or member responsibilities
Details of public land and building assets
Minutes, agendas, and meeting papers of formal meetings

Audlem Parish Council will also publish the following applicable items required for authorities with an annual turnover of more than £200,000:

Expenditures exceeding £500
Procurement information
Grants