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Transparency Code for Smaller Authorities


The Transparency Code was introduced within the Local Audit and Accountability Act 2014 which sets out a new audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the new audit framework smaller authorities with an annual turnover not exceeding £25000 will be exempt from routine external audit. In place of routine audit, smaller authorities will be subject to the new Transparency Code requirements. The information below complies with the required publication of information under the Transparency code (enacted March 2015 to take effect wef 1.4.15).

  • The turnover for the parish council often exceeds £25k so although we do not need to publish this information, we decided that it would demonstrate good governance together with our willingness to be open and transparent. We do not expect our turnover to exceed £25k every year.


Year Ending 2018

Exercise of public rights 2017-18

SPC Annual Return 2017-2018


SPC explanation of variances 2017-18


Year Ending 2017

Audit approval 27.7.17

Declaration of status of published accounts year end 31.3.17

Year end accounts 31 Mar 2017

Draft Copy of Annual Audit Return 2016-2017

Variances 2016-17

Audit 2016-17 –Bank Reconciliation

Audit 2016-17 – Analysis of earmarked reserves

Audit 2016-17 – Explanation of variances

Location of Public Land and Building Assets as at 31 Mar 2017

Expenditure over £100 year end 31.3.17

Responsibilities – SPC Council members 1 Jun 17

Declaration of status of published accounts year end 31.3.17

Exercise of public rights


Year Ending 2016



Annual Audit Return to 31.3.16

Audit Return – Bank Rec & Variance Analysis

Audit Return – Exercise of Public Rights Notification 25.6.16

Audit Return – Dec of Statement of Acc. as at 25.5.16

Expenditure £100 and over Year Ended 31.3.16

Location of Public Land and Building Assets as at 31.3.16