There are two transparency codes, one for smaller authorities with an annual turnover up to £25,000 and another for larger councils with a turnover of over £200,000.
Although the transparency codes only require smaller and larger councils to comply, the National Association of Local Councils encourages all local councils with turnovers of less than £200,000 per year to comply with the Transparency Code for Smaller Authorities as a minimum.
In the financial years 2019/20 and 2021/22
The Transparency Code for Smaller Authorities came into force on 1 April 2015 and requires smaller councils with an annual turnover not exceeding £25,000, to publish certain financial and administrative information online and make it available to the public. The aim of this is to provide taxpayers with a clear picture of the authority’s activities, spending and governance.
All councils with an annual turnover not exceeding £25,000 are required to publish the following information online as set out in the Local Transparency Guide Code 2015:
- All items of expenditure above £100
- End of year accounts
- Annual governance statement
- Internal audit report
- List of a councillor or member responsibilities
- The details of public land and building assets
- Minutes, agendas and meeting papers of formal meetings
Local councils with an annual turnover of above £200,000 must publish the following information online:
- Expenditure exceeding £500
- Government Procurement Card transactions
- Procurement information
- Local authority land
- Social housing assets
- Organisation chart
- Trade union facility time
- Parking account
- Senior salaries
- Pay multiple