Transparency Code

Transparency Code

Warcop Parish Council Transparency Code


The Government, in The Local Audit and Accountability Act 2014 has set out a new audit framework for local public authorities which will exempt bodies with an annual turnover not exceeding £25,000 to be exempt from routine external audit. Smaller authorities are now required to publish a set list of documents in order to comply with a new “Transparency Code for Smaller Authorities”; the intention being to ensure local electors and rate payers are able to easily access relevant information about the authorities’ accounts and governance.

The 2023 Annual Return ( AGAR ) has been completed and is available for viewing  on our website.

Information to comply with the Transparency Code is as follows;

  • All items of expenditure over £100
  • End of year accounts – statement of accounts, annual return form, bank reconciliation and significant variances
  • Annual Governance Statement
  • Internal Audit Report
  • List of councillor or member responsibilities
  • Location of public land and building assets including, description, location, owner or custodian, date and cost of acquisition or proxy value and present use
  • Minutes, agendas and papers of formal meetings


Further information is available on Transparency Code for Smaller Authorities from;

The Department of Communities and Local Government, Published Document December 2014.