Transparency code for smaller authorities
The Local Audit and Accountability Act 2014 sets out a new audit framework for smaller public authorities. 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. Subsequently The Accounts and Audit Regulations 2015 specified that certain specified documents must be publicly available for five years.
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,
the details of public land and building assets,
list of councillor responsibilities, and
minutes, agendas and meeting papers of formal meetings.
Year end and the public’s right
In addition to publishing 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. Click here to see the Statement for 2022/23.
The council also publishes its budget for the following year.
Click here to see the budget for 2023/24 for the day to day income and expenditure and click here to see the council’s reserves and the planned changes in 2023/24.
Information for prior year (2022/23)
Items of expenditure over £100
End of year accounts
Internal audit report
Public land and building assets
Information for previous five years (Accounts and Audit Regulations 2015)
List of Councillor responsibilities
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.