Annual Expenditure over £100

The Transparency Code for Smaller Authorities (December 2014) requires the annual publication of all items of expenditure above £100, no later than 1 July in the year immediately following the accounting year to which it relates.

This code applies to “smaller authorities” including parish councils in England with an annual turnover not exceeding £25,000, where turnover is defined as the higher of an authority’s gross income and its gross expenditure for the accounting year. In the case of parish councils the accounting year covers the period 1 April in one year to the 31 March the following year.