Transparency Codes
What councils are required to publish

Transparency code for smaller authorities and The Transparency Code 2015

What are the differences!!

All 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.

Method of publication

The data and information specified must be published on a website which is publicly accessible free of charge. For example, one way that this requirement could be achieved could be by publishing the data on the authority’s website or that of the billing authority in its area.


Transparency code for smaller authorities

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.

The following information must be published online:

·       All items of expenditure above £100

·       end-of-year accounts

·       annual governance statement

·       internal audit report

·       list of councillor or member responsibilities

·       details of public land and building assets

·       minutes, agendas, and meeting papers of formal meetings

Please click on this link to view annex A for more in-depth information including when these must be published

Click on this link to view the Transparency Code for Smaller Authorities


Local Government Transparency Code 2015

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.

The government advises parish and town councils with an annual turnover above £200,000 to publish.

The following information must be published online:

·       Expenditures exceeding £500

·       government procurement card transactions

·       procurement information

·       local authority land

·       social housing assets: click on this link to view annex c, data to be published

·       grants

·       organisation chart

·       trade union facility time

·       parking account

·       senior salaries

·       constitution

·       pay multiple

·       fraud: click on this link to view annex b, detecting and preventing fraud

Please click on this link to view annex A for more in-depth information including when these must be published

Click on this link to view the Local Government Transparency Code 2015  


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, NALC strongly encourages all parish and town councils to adhere to the transparency code for smaller authorities as a minimum.  

The Government, however, have said that they are expected to follow the requirements of the Transparency Code 2015 (over £200k),  but are not legally required to do so..   See page 8 of the House of Commons briefing paper below.

Click on this link to view The Local Government Transparency in England, House of Commons briefing paper 

External and Internal Audit
What are they