Transparency Code  

The Local Audit and Accountability Act 2014 sets out a new audit framework for local public authorities which are currently covered by the Audit Commission regime. Under the new audit framework smaller authorities, including parish councils, internal drainage boards, charter trustees and port health authorities, with an annual turnover not exceeding £25,000 will be exempt from routine external audit. In place of routine audit, these smaller authorities will be subject to the new transparency requirements laid out in this Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.

Some of these documents are scanned copies of official documents and do not meet accessibility requirements

Transparency Code for smaller authorities

Annual Accounts, Annual Governance Statement, Internal Auditor’s Report, Explanation of Variances and Year End Bank Reconciliations


Exercise of Public Rights     Certificate of Exemption

Annual Governance Statement   

Annual Accounting Statement    Accounts 2022-2023

Explanation of variances    Bank Reconciliation 31.03.23

Payments over £100   Asset Register 2023-03-31

CIL Annual Report 2022-23


As receipts for 2021-22 were over £25,000 the Parish Council was not exempt from routine external audit for this financial year.

Exercise of Public Rights    Annual Governance Statement

Annual Accounting Statement   Internal Audit Report

Bank reconciliation 31.03.22   Explanation of Variances

External Auditor Certificate 2021-22   

Notice of Completion of Audit

CIL Annual Report 2021-22


      Exercise of Public Rights  

Certificate of Exemption 

Internal Audit Report

Annual Governance Statement

Annual Accounting Statement

                                                            Business Risk Register      Bank Reconciliation 31.03.21

Payments over £100      Explanation of Variances

Budget 2020-21

Asset Register

CIL Report 2020-21


Certificate of Exemption    Exercise of Public Rights

Annual Governance Statement  Internal Audit Report

Accounting Statement  Explanation of Variances

                      Payments over £100    Bank Reconciliation 31.03.20

Asset Register 31.03.20

CIL Report 2019-20


Exercise of Public Rights    Certificate of Exemption

Annual Governance Statement 2018-19     Accounting Statement 2018-19

Internal Audit Report 2018-19    Explanation of Variances 2018-19

Bank reconciliation 31.03.19  Payment Over £100 2019-20

Asset Register 31.03.19              CIL Report 31.03.19


Exercise of Public Rights    Certificate of Exemption

                  Annual Governance Statement 2017-18      Accounting Statement 2017-18

                      Internal Audit Report 2017-18         Explanation of Variances

Bank Reconciliation 31.03.18

   Payments Over £100 in 2017-18  West Buckland PC Asset Register 2018-03-31


Annual Governance Statement 2016-17     Accounting statement 2016-17

Internal Audit Report 2016-17         Payments Over £100 2016-17

Bank Reconciliation 31.03.17   External Auditor Report

West Buckland PC Asset Register 2017-03-31


    2015-16  Statements & Reports

Bank Reconciliation 31.03.16

2014 – 15

Bank Reconciliation 31.03.15

Explanation of variances 2014-15

Payments Over £100



Asset Register   2016-03-31

Signatures have been removed from documents for security reasons. Signed copies are available for inspection by appointment with the Clerk