Finances

Transparency Code for Smaller Authorities

The Local Audit and Accountability Act 2014 set out an audit framework under which smaller authorities including parish councils, with an annual turnover not exceeding £25,000 became exempt from routine external audit.

In place of routine audit, these authorities are subject to transparency requirements intended to enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

This Code was issued by the Secretary of State for Communities and Local Government. 

Details of the auditor can be found in the document “Exercise of Rights in the most recent folder below.