Transparency Code for Smaller Authorities
Local Audit and Accountability Act 2014 s38
Smaller Authorities should publish :
10 a. All items of Expenditure above £100 ( listed below)
10 b. End Of year Accounts ( part of the AGAR Document Set)
10 c. Annual Governance Statement ( part of the AGAR Document Set)
10 d. Internal Auditor Report ( part of the AGAR Document Set)
10 e. List of Councillor Responsibilities
10 f. Asset Register ( Land and Buildings Assets ) (listed below)
10 g. Minutes and Agendas
Local Government Act 1972 s 137 (7) requires a council to keep a register of expenditure of Section 137 grants. (listed below)
