Transparency Code

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.

Transparency Code for smaller authorities

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


                              Budget 2020-21


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