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Transparency Code for Smaller Authorities
Combs Parish Council is bound by the provisions of Transparency Code for Smaller Authorities
The Code was issued to meet the Government's desire to place more power into citizens' hands to increase democratic accountability. Transparency gives local people the tools and information they need to hold local public bodies to account.
The Local Audit and Accountability Act 2014 sets out a new audit framework for local public authorities which were previously covered by the Audit Commission regime. Under the new audit framework smaller authorities, including parish councils, with an annual turnover not exceeding £25,000 are exempt from routine external audit.
In place of routine audit, these smaller authorities are subject to the new transparency requirements laid out in the Code. This enables local electors and ratepayers to access relevant information about the authorities' accounts and governance.
The Government considers that publication of the items in the Code provides the local electorate and ratepayers with a clear picture of the activities of smaller authorities. Most of this information is already produced by the majority of smaller authorities with a turnover not exceeding £25,000, and the Government therefore considers that compliance with this Code does not place a significant burden on these authorities.
Further details regarding the Transparency Code for Smaller Authorities are available here