Finance & Transparency

The Smaller Authorities Transparency Code, which came into force on 1 April 2015, requires the online publication of certain information which the Government requests, to provide taxpayers with a clear picture of the authority's activities, spending, and governance, and improve the ability of communities to hold local public bodies to account.

From 1 April 2017 the publication of the Transparency Code requirements for smaller authorities will entirely replace external audit, so compliance with the Transparency Code is taken very seriously by Ministers. Failure to comply with the Code may result in judicial proceedings, which by nature are likely to be costly and lengthy.