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The Transparency Code for councils was introduced in 2015. The aim of the code is to reduce the administrative burden on smaller councils by removing the requirement for their accounts to be subject to external audit each year, whilst ensuring that residents have access to information about councils and their finances.
Local councils with an income and expenditure of £25,000 or less must publish the following information:
- All items of expenditure above £100
- End of year accounts
- Annual governance statements
- Internal audit report
- List of councillors
- Minutes, agendas and meeting papers