The Smaller Authorities (Transparency Requirements) (England) Regulations 2015/494 came into force on 1st April 2015, and makes compliance with the Transparency Code for Smaller Authorities with a turnover of less than £25,000 mandatory. From 1st July 2015 (and thereafter no less than annually and not later than 1st July in the year immediately following the accounting year to which it relates) councils should publish the following Financial information: 

  • all items of expenditure above £100 (where possible excluding VAT) which confirm the date the expenditure was incurred, a summary of the purpose of the expenditure, the amount and the VAT that cannot be recovered.
  • end of year accounts
  • Internal Audit Report
  • Annual Governance Statement