Transparency Code  

The Local Audit and Accountability Act 2014 sets out a new audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the new audit framework smaller authorities, including parish councils, internal drainage boards, charter trustees and port health authorities, with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Transparency Code for Smaller Authorities

Annual Accounts, Annual Governance Statement, Internal Auditor’s Report, Explanation of Variances and Year End Bank Reconciliations


Exercise of Public Rights 2022-23

Bank reconciliation 31.03.23

Explanation of variances 2022-23      Payments over £100 2022-23


Exercise of Public Rights 2021-22    Certificate of Exemption

Internal Audit Report  Annual Governance Statement

Accounting Statement    Bank Reconciliation 31.03.22

Explanation of variances 2021-22 Payments over £100 2021-2022


Exercise of Public Rights 2020-21          Certificate of Exemption

Internal Audit Report          Annual Governance Statement

Accounting Statement    Bank Reconciliation 31.03.21

Explanation of variances 2020-21   Payments over £100 2020-21


Certificate of Exemption

                                     Annual Governance Statement     Accounting Statement

Internal Audit Report


Exercise of Public Rights 2019   Certificate of Exemption 2018-19

Annual Governance Statement 2018-19

Accounting Statement 2018-19

Bank reconciliation 31.03.19    Payments Over £100 2018-19

Explanation of Variances 2018-19


Exercise of Public Rights    Certificate of Exemption

Internal Audit Report 2017-18  

Annual Governance Statement 2017-18    Accounts 2017-2018

Bank reconciliation 31.03.18 Explanation of Variances 2017-18

Payments over £100 2017-18


Annual Return 2016-17

Payments Over £100 in 2016-2017

Annual Return 2015-16

Payments Over £100 in 2015-16