a. Local Authority Transparency Code (turnover exceeding £200k)

Town and parish councils with a gross annual income or expenditure in excess of £200,000 are required to comply with the Local Authority Transparency Code 2015.

The Code is divided into three parts and has three annexes, as follows:-

Part 1: Introduction

Part 2: Information which must be published

Part 3: Information recommended for publication

Annex A: Table summarising all information to be published

Annex B: Detecting and preventing fraud

Annex C: Social housing asset data to be published 

Part 2 MUST be complied with, requiring certain information to be published. 

Items which must be published quarterly:-

• Individual items of expenditure over £500

• All Government Procurement Card transactions

• Details of invitations to tender or contracts awarded over £5,000

Data which must be published annually include (not exhaustive):-

• council owned land

• grants to voluntary, community and social enterprises

• organisation chart

• senior salaries

• pay multiples

N.B. - Check the Transparency Code for more detail on the above categories.

Part 3 of the Code contains other information which the Government encourages local authorities to publish, in many cases these are the same headings as Part 2 but in more detail.

Link to Local Government Transparency Code