About the code

This code is issued to meet the government’s desire to place more power into citizens’ hands to increase democratic accountability.

It applies to the following types of authorities with an annual turnover not exceeding £25,000:

  • parish councils
  • internal drainage boards
  • charter trustees
  • port health authorities

The code is mandatory from 1 April 2015 and requires the online publication of key spending and governance information on the occasions specified in the Code.

The government has confirmed a £4.7 million Transparency Fund to support small parish councils and other smaller authorities to become web-enabled and compliant with the Transparency Code for Smaller Authorities. This funding programme will be delivered through the National Association of Local Councils and is planned to be available from April 2015 for a 3-year period, delivered on county basis that targets local needs.

The programme will provide support, training and guidance to assist those authorities that require support to move to online publishing of this information, ensuring these bodies are transparent and accountable to their local communities and up-to-speed in the digital age.


Part 1:      Introduction
Policy context
Data protection
Commercial confidentiality

Part 2:     Information which should be published

Part 2.1:  Information to be published annually
All items of expenditure above £100
End of year accounts
Annual governance statement
Internal audit report
List of councillor or member responsibilities
Details of public land and building assets
Part 2.2:  Information to be published more frequently than annually
Minutes, agendas and papers of formal meetings

Part 3:      Method of publication

Annex A: Transparency Code for Smaller Authorities

Annex B: Proposed timeline for smaller authorities’ publication of information

Last update 27 March 2015
Added information about associated funding to help bodies comply with the code.


Click here to download a copy of the Transparency code for smaller authorities.

© Crown copyright 2014

Copyright in the typographical arrangement rests with the Crown.

If you have any enquiries regarding this document/publication, complete the form at www.forms.communities.gov.uk or write to:

Department for Communities and Local Government Fry Building

2 Marsham Street London. SW1P 4DF

Telephone: 030 3444 0000

ISBN: 978-1-4098-4439-6