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. There is no requirement to provide details of staff remuneration and associated costs within the return.

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.

Publishing a complete list of expenditure transactions also meets this requirement, and this will be implemented from the financial year ended 31 March 2023.

For the financial years ended 31 March 2022 and 31 March 2023 there is no requirement to post this information as the annual turnover exceeded £25000, although as good practice it is posted here.