Nordelph Parish Council


Transparency Code for Smaller Authorities

From 1 April 2015 smaller authorities with annual turnover below £25,000 will be subject to the requirements of a new Transparency Code for smaller authorities.

Parish meetings where there is no parish council are exempt from the requirements of the Code.

The Transparency Code for smaller authorities was issued as recommended practice in December 2014 and following legislation will become mandatory on 1 April 2015. The Code requires the following information relating to the authority and the previous financial year to be published annually. This should be published on the first occasion by 1 July 2015 and in each subsequent year no later than 1 July: 

All items of expenditure above £100; end of year accounts, annual governance statement, and internal audit report (as contained in the annual return). The end of year accounts should be accompanied by: a copy of the bank reconciliation for the relevant financial year; an explanation of any significant variances (e.g. more than 10-15%, in line with proper practices) in the statement of accounts for the relevant year and previous year; and an explanation of any differences between 'balances carried forward' and 'total cash and short term investments', if applicable. a list of councillor or member responsibilities; and details of public land and building assets owned by the smaller authority (except internal drainage boards and charter trustees).

The Code also requires the following information to be published more frequently than once annually:  

The draft minutes from all formal meetings (i.e. full council or board, committee and sub-committee meetings) should be published not later than one month after the meeting has taken place. Meeting agendas and associated meeting papers should be published not later than three clear days before the meeting is taking place.

All the information must be published on a website, which is publicly accessible and free of charge to view.

Transparency Reports For The Following Years Can Be Viewed By Clicking The Links Below:

Transparency Code Report 2018 / 2019

Transparency Code Report 2017 / 2018

Transparency Code Report 2016 / 2017

Transparency Code Report 2015 / 2016

Transparency Code Report 2014 / 2015


A copy of the certificate can be viewed HERE


The Responsibility Matrix can be found HERE