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In 2015 the Government introduced the Transparency Code. This code directed parish councils, as well as other public bodies, to publish and be open about their financial transactions and assets. A copy of the code can be found by clicking on Transparency Code
In summary, the code requires that all parish councils with a turnover of less than £25,000 must publish:
All items of expenditure above £100
Annual publication no later than 1 July in the year immediately following the accounting year to which it relates.
Publish details of each individual item of expenditure.
Copies of all books, deeds, contracts, bills, vouchers, receipts and other related documents do not need to be published but should remain available for inspection.
For each individual item of expenditure the following information must be published:
a. date the expenditure was incurred,
b. summary of the purpose of the expenditure,
c. amount, and
d. Value Added Tax that cannot be recovered.
End of year accounts
Annual publication no later than 1 July in the year immediately following the accounting year to which it relates.
Publish signed statement of accounts according to the format included in the Annual Return form. It should be accompanied by:
a. a copy of the bank reconciliation for the relevant financial year,
b. an explanation of any significant variances (e.g. more than 10-15 percent) in the statement of accounts for the relevant year and previous year, and
c. an explanation of any differences between ‘balances carried forward’ and ‘total cash and short term investments’, if applicable.
Annual governance statement
Annual publication no later than 1 July in the year immediately following the accounting year to which it relates.
Publish signed annual governance statement according to the format included in the Annual Return form.
Explain any negative responses to governance statements, including how any weaknesses will be addressed.
Internal audit report
Annual publication no later than 1 July in the year immediately following the accounting year to which it relates.
Publish signed internal audit report according to the format included in the Annual Return form.
Explain any negative response to the internal controls objectives, including how any weaknesses will be addressed. Explain any ‘not covered’ responses to internal controls objectives.
List of councillor or member responsibilities
or member responsibilities
Annual publication of councillor or member responsibilities no later than 1 July in the year immediately following the accounting year to which it relates, including:
a) names of all councillors or members,
b) committee or board membership and function (if Chairman or Vice-Chairman), and
c) representation on external local public bodies (if nominated to represent the authority or board).
Location of public land and building assets
Annual publication no later than 1 July in the year immediately following the accounting year to which it relates.
Parish councils and port health authorities to publish details of all public land and building assets – either in its full asset and liabilities register or as an edited version.
Internal drainage boards to only publish details of registered land and buildings that have a market value and appear in Fixed Assets Register.
The following information must be published:
a) description (what it is, including size/acreage),
b) location (address7 or description of location),
c) owner / custodian, e.g. the authority manages the land or asset on behalf of a local charity,
d) date of acquisition (if known),
e) cost of acquisition (or proxy value), and
f) present use.
Minutes, agendas and papers of formal meetings
Publication of draft minutes from all formal meetings not later than one month after the meeting has taken place.
Publication of meeting agendas and associated meeting papers not later than three clear days before the meeting to which they relate is taking place.
Friston Parish Council reviews all expenditure through an Authorisation to Pay process at every meeting. Additionally a summary of the accounts showing performance to budget is presented. These documents are published for every meeting and ensures that ALL transactions, not just those over £100, are transparent.