The Transparency Code for parish councils
Transparency Code publishing made simple
The Transparency Code for Smaller Authorities sets out what a small parish or town council must publish online so residents can see how public money is spent and how decisions are made. It is one of the clearest statements of what a council website is for, and one of the most common things auditors check.
This guide explains who the Code applies to, what it asks for, and how to keep it current without it taking over the clerk’s week. It is general guidance rather than legal advice, and your internal auditor or county association can confirm how it applies to your council.
Who the Code applies to
The Code applies to smaller authorities in England with an annual turnover of £25,000 or less, which includes a great many parish councils and parish meetings. It matters for another reason too: a council that certifies itself exempt from a limited assurance review on the AGAR is expected to publish the Code’s information as part of that exemption.
Councils above the £25,000 threshold are not covered by the smaller authorities Code, but they still have publishing duties, and many follow its list as good practice. The wider Local Government Transparency Code sets out what larger authorities are expected to publish.
What the Code asks you to publish
| Item | What it means in practice |
|---|---|
| Items of expenditure over £100 | A list of every payment above £100, with the date, the supplier, the amount and a short description |
| End of year accounts | The accounting statements from Section 2 of the AGAR |
| Annual governance statement | Section 1 of the AGAR, including your answers to each assertion |
| Internal audit report | The annual internal audit report from the AGAR |
| Councillor responsibilities | A list of each councillor’s or member’s responsibilities |
| Land and building assets | Details of the public land and buildings the council owns or manages |
| Meeting papers | Minutes, agendas and papers of formal meetings, including draft minutes |
The information should be published on a website that is free to access, and kept up to date. The annual items are refreshed each year once the AGAR has been approved, while spending, minutes and agendas arrive throughout the year.
Keeping it current
The Code is not a one-off job. New payments, decisions and documents arrive every month, so the same pages need to stay current long after launch. A few habits make it manageable:
- Add payments over £100 to the spending list when the council approves them, rather than once a year
- Publish draft minutes promptly, clearly marked as draft, then replace them once they are signed
- Keep one section of the website for each year’s AGAR documents
- Check the asset register and councillor responsibilities after every election or change of role
How our websites help
Every Parish Council Pigeon website gives each Transparency Code item a clear, permanent home, so residents and auditors can find what they need and your council can show it has met its obligations. Our content editor makes the upkeep quick enough to fit around a clerk’s other work, and our training covers exactly what the Code expects. For the wider picture, see what a parish council website must publish and our guide to Assertion 10.
Questions about the Transparency Code
Does the Transparency Code apply to parish councils?
The Transparency Code for Smaller Authorities applies to parish councils and other smaller authorities in England with an annual turnover of £25,000 or less. Larger councils are not covered by it, but many follow it as good practice.
What spending must a parish council publish?
Under the Transparency Code for Smaller Authorities, every item of expenditure over £100, with the date, the supplier, the amount and a short description.
Where must the Transparency Code information be published?
On a website that is free for anyone to access. Most councils publish it on their own website, where residents and auditors expect to find it.
Do exempt councils still have to publish Transparency Code information?
Yes. A council that certifies itself exempt from a limited assurance review on the AGAR is expected to publish the Transparency Code information as part of that exemption.
What the Code covers
Finance and
spending
Publish items of expenditure, end of year accounts and the annual governance statement.
Meetings and
decisions
Give residents access to agendas, minutes and the decisions your council makes.
Assets and
services
List land, buildings and the services your council provides to the community.
Ready for scrutiny
Everything the Transparency Code requires has a clear, findable place, so your council can evidence compliance at any time, to auditors, residents or your district association.
Items of expenditure published on a regular schedule
Annual accounts and the annual governance statement
Internal audit reports made public as soon as they are received
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