b. Transparency Code for Smaller Authorities (turnover not exceeding £25k)

Councils with an annual turnover not exceeding £25,000 are required to comply with the Transparency Code for Smaller Authorities.

Part 2 of the Code sets out the information that must be published annually, or in some case more frequently. 

Part 3 sets out how the information should be made available, which is either on the parish/town council's website on that of the principal authority.

Part 2 requires the following to be published:-

• Items of expenditure over £100

• End of year accounts

• Annual Governance Statement

• Internal Audit Report

• List of Councillor responsibilities

• Details of public land and building assets

• Minutes, agenda and meeting papers

Much of this information is required in any case under the Council's Publication Scheme and is included in the ICO's template 'Guide to Information' (accompanying the model Publication Scheme).

Link to the Local Government Transparency Code for Smaller Authorities