Financial Transparency under the Local Government Transparency Code

Local Government Transparency Code

Given its current level of finances, effective April 2020, Thurston Parish Council is subject to the Local Government Transparency Code 2015 which places a requirement on a local authority to make public a range of financial documents relating to its income and expenditure. In light of its commitment to openness and transparency, Thurston has previously made public certain elements of information covered by the code but for ease of reading they are now listed on the sub-pages as seen to the right.

This Code only applies to local authorities in relation to descriptions of information or data where that type of local authority undertakes the particular function to which the information or data relates.

The Code does not replace or supersede the existing legal framework for access to and re-use of public sector information provided by the:

• Freedom of Information Act 2000 (as amended by the Protection of Freedoms Act 2012)
• Environmental Information Regulations 2004
• Re-use of Public Sector Information Regulations 2005
• Infrastructure for Spatial Information in the European Community (INSPIRE) Regulations 2009, and sections 25 and 26 of the Local Audit and Accountability Act 2014 which provide rights for persons to inspect a local authority’s accounting records and supporting documentation, and to make copies of them

In this Code: “local authority” in the case of Thurston Parish Council means: a parish council which has gross annual income or expenditure (whichever is the higher) exceeding £200,000.

Information to be published quarterly:

Data covered by this section includes:

• expenditure exceeding £500 (see paragraphs 28 and 29)
• Government Procurement Card transactions (paragraph 30), and
• procurement information (see paragraphs 31 and 32)

The data and information referred to in this Part (2.1) must be:

• first published within a period of 3 months from the date on which the local authority last published that data under the Local Government Transparency Code 2014^{[footnote 13]} and not later than 1 month after the quarter to which the data and information is applicable
• published quarterly thereafter and on each occasion not later than 1 month after the quarter to which the data and information is applicable

Information to be published annually:

Data (that is relevant to Thurston Parish Council) covered by this section includes:

• local authority land 
• grants to voluntary, community and social enterprise organisations 
• organisation structure
• pay multiple