Did you know that if your Parish has an income and expenditure (or turnover) not exceeding £25,000 that it must comply with the Transparency Code?
This means that there are various documents / information which should be published annually including:
- all items of expenditure above £100 (see paragraphs 13 – 15);
- end of year accounts (see paragraphs 16 and 17),
- annual governance statement (see paragraphs 18 and 19),
- internal audit report (see paragraphs 20 – 22),
- list of councillor or member responsibilities (see paragraph 23), and
- the details of public land and building assets (see paragraphs 24 – 27),
- Minutes, agenda and meeting papers of formal meetings (see paragraphs 29 and 30)
The paragraph details referred to above can be found in the Code at https://www.gov.uk/government/publications/transparency-code-for-smaller-authorities
It is good practice for your internal auditor to check for compliance with the Code when they are completing the AGAR for the year.