Transparency Code

The Transparency code for Smaller Authorities applies to Parish and Town Councils with an annual turnover not exceeding £25,000. The code is mandatory from 01 April 2015 and requires the online publication of key spending and governance information.

The Transparency Code for Parish Councils requires all smaller authorities to publish the following information on their websites:

• all items of expenditure above £100 (published as part of the financial reporting in the Minutes)
• end of year accounts
• annual governance statement
• internal audit report
• list of councillor or member responsibilities
• the details of public land and building assets
• Minutes, agendas and meeting papers of formal meetings

Misterton with Walcote Parish Council does not meet the definition of a local authority covered by the requirements of the Code, which is defined as 'a Parish Council with an annual turnover not exceeding £25,000.

The Local Government Transparency Code 2015 sets out key principles for local authorities to create greater transparency through the publication of public data. It outlines the minimum requirements for local authorities to publish open data for re-use and in a timely way.

The aim is to place more power into citizens' hands to increase democratic accountability. This will make it easier for you to contribute to the local decision-making process and help shape public services.

The Local Government Transparency Code requires all smaller authorities to publish the following information on their websites:

Information to be published quarterly:

• expenditure exceeding £500 (published as part of the financial reporting in the Minutes)
• Government Procurement Card transactions
• procurement information

Information to be published annually:

• local authority land (details published in the Asset Register)
• social housing assets
• grants to voluntary, community and social enterprise organisations
• organisation chart
• trade union facility time parking account
• parking spaces
• senior salaries
• constitution (see Standing Orders and Financial Regulations)
• pay multiple
• fraud

Items Not Applicable to Misterton with Walcote Parish Council
The following requirements under the Code do not apply to Misterton with Walcote Parish Council, so it has no information to publish:

Governement Procurement Card Contract Transactions, social housing assets, Organisation Chart, trade union facility time, parking account, parking spaces, fraud (the Parish Council has no staff engaged in fraud investigation work), senior salaries.

Misterton with Walcote Parish Council does not meet the definition of a local authority covered by the requirements of the Code, which is defined as 'a Parish Council which has gross annual income or expenditure (whichever is higher) exceeding £200,000'.

There are currently no requirements explicitly relating to transparency for local councils with a turnover between £25,000 and £200,000. "Parish councils with a 'turnover' of between £25,000 and £200,000 will be expected to follow the Local Government Transparency Code 2015".