Transparency code for smaller authorities
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 regime. Under the new audit framework smaller authorities, including parish councils, with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.
Information which should be published
Smaller authorities should publish annually in respect of the previous financial year: all items of expenditure above £100;
end of year accounts,
annual governance statement,
internal audit report,
list of councillor responsibilities,
the details of public land and building assets, and
minutes, agendas and meeting papers of formal meetings.
In addition to the above, the council must publish a statement of the public’s right to examine the accounts soon after the end of the financial year. The council also publishes its budget for the following year.
Transparency regulations information for prior year 2021/22
Items of expenditure over £100
End of year accounts
Annual Governance Statement
Internal audit report
List of Councillor responsibilities
Public land and building assets
Year End information
Notice of public rights 202122
Your public rights to view the accounts for 2021-22
Budget for current year 2022/23
The budget was set in January 2022 and may be downloaded here. 202223APPC_Budget
Practices and procedures
Council practices and procedures are governed by three governing documents which cover finance and accounting, council procedures and the conduct of councillors. These are listed below and may be downloaded by clicking the link.