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
  • Grants
  • Organisation chart
  • Trade union facility time
  • Parking account
  • Senior salaries
  • Constitution
  • Pay multiple
  • Fraud