PARISH COUNCIL TRANSPARENCY
Transparency Code for Smaller Authorities 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
in the Bride Valley Litton Cheney Dorset
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     Annual publication no later than 1 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 ter m 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 2018
Litton Cheney Parish Council Documentation
Copies of documents satisfying the Transparency Code can be accessed by clicking on the appropriate link:
2014 - 2015:  Annual Returns    Receipts & Payments
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