Annual Governance/Audit
The current Local Government Transparency Code was published in February 2015, and can be found below. The Code applies to all parish and town councils with either gross income or expenditure over £200,000. The (underlying) Regulations only apply to councils with a gross income or expenditure over £ 6.5 m, and therefore has the status of ‘recommended practice’.
The Code requires the publication of specified categories of data:
- Expenditure exceeding £500 - All expenditure published in minutes (Notice Boards and website) Minutes
- Land and buildings - Published on website Lands & Buildings
- Tenders over £5 k - See Members & Meetings
- Grants made to voluntary and community bodies - Published at Minutes
- Organisation chart - Published on website Members & Meetings
- Trade union facility time - NA
- Parking revenues - NA
- Controlled parking spaces - NA
- Social housing sock - NA
- Senior salary(ies) - Payments in Minutes
- Pay multiple - NA
- Counter-fraud work - NA
For councils with turnover of £25 to £200 k, it is ‘recommended as best practice’ that councils follow the Code as above. In addition the Parish Council also publishes:
- End of Year Accounts according to the format of the Annual Return Notice of Public Rights & AGAR
- Annual Governance Statement
- Internal Audit Board Report
- Conclusion of Audit
- Governance Policies
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