Audit
< Back to Article Liste. Transparency Codes
Last updated: 10 January 2024 at 16:18:02 UTC by Jim Friend
Transparency gives local people the tools and information they need to hold local public bodies into account. In 2015 changes were made to meet the government's desire to place more power into citizens' hands to increase democratic accountability resulting in The Transparency Code for Smaller Authorities. It requires data and information to be published on a website which is publicly accessible and free of charge.
The framework also meant that smaller authorities, like local councils, with an annual turnover not exceeding £25,000 could exempt themselves from routine external audit.
The Transparency Code for Smaller Authorities 2015 (for councils with turnover under £25k)
The Local Authority Transparency Code 2015 (for councils with £200k turnover and above)
Parish councils with a turnover of between £25,000 and £200,00 will be expected to follow the Local Authority Transparency Code 2015, but are not legally required to do so. [House of Commons Briefing Paper 06046].