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 Title Information which should be published Date   Published Location All items of    expenditure   above  £100 Annual publication no later than 1 st   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 expen diture the following   information must  be published:   a.   date the expenditure was incurred,    b.   summary of the purpose of the expenditure,    c.   amount    d.   Value Added   Tax that cannot be recovered. In Minutes of bi - monthly  meetings Village Website     Books etc .   with Parish    Clerk     Minutes     Minutes     Minutes     All VAT is generally  recoverable Annual Return &  Governance  Statement    End of Year Accounts     Internal Audit     External Audit  (if applicable) Annual publication no later than 1st July in the year immediately following the  accou nting 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 t he bank reconciliation for the relevant financial year,    b.   a n 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 carrie d forward’   and  ‘  total cash and short term     investments’, , if applicable. May of each year post  Annual  Meeting     Post External   Audit -  September Website 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 rep resent the  authority or board). M ay of each year Website     Model 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 As directed Website   & Main     Village Notice Board Created January 2017  Reviewed February 2019   Next review February 2020
Litton Cheney Parish Council Documentation 2018-2019
Copies of documents satisfying the Transparency Code can be accessed by clicking on the appropriate link:
2017 - 2018:
2018 - 2019:
Transparency Code for Smaller Authorities
Finance 2018-2019
Policy Parish Council business is governed by a set of formal documents - click on a title to view:
2014 - 2015:
2015 - 2016:
2016 - 2017:
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a village in the Bride Valley Litton Cheney Dorset