In December 2014 the Department for Communities and Local Government (DCLG) published the Local Audit and Accountability Act 2014 for Smaller Authorities. The Code is a requirement for smaller authorities to make information available for local people to increase democratic accountability.Transparency gives local people the tools and information they need to hold local public bodies to account, setting out a new audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the new audit framework parish councils with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.The full document can be viewed here: Transparency Code for Smaller Authorities
Litton Cheney Parish Council Transparency Checklist
Information which should be published
All items of expenditure above £100
Annual publication no later than 1 July in the year immediately following the accounting year to which it relatesPublish details of each individual item of expenditureCopies 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. amountd. Value Added Tax that cannot be recovered.
In Minutes of bi-monthly meetings
Village WebsiteRecords with Parish ClerkMinutesMinutesMinutesAll VAT is generally recoverable
Annual Return &Governance StatementEnd of Year AccountsInternal AuditExternal Audit (if applicable)
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. 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 and previous year,c. an explanation of any differences between ‘balances carried forward’ and ‘total cash and short term investments’, if applicable.
May of each year post Annual MeetingPost ExternalAudit - September
List of Councillors or Member Responsibilities
Annual publication of councillor or member responsibilities within 14 days of the Annual Meeting in May 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),c. representation on external local public bodies (if nominated to represent the authority or board).
May of each year
WebsiteModel Publications Scheme
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 are to publish details of all public land and building assets - either in its full asset and liabilities register or as a village inventory. The following information must be published:a. description (what it is, including size/acreage),b. location (address 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),f. present use.
April each year, following Inventory Review
Village Inventory and Website
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
Website & MainVillage Notice Board
Created January 2017Reviewed March 2020Next review March 2021
Litton Cheney Parish Council Documentation
Copies of documents satisfying the Transparency Code can be accessed by clicking on the appropriate link:
Parish Council business is governed by a set of formal documents - click on a title to view: