Audit Regulations
TRANSPARENCY CODE – The Local Audit and Accountability Act 2014 brought in a new regime for the accounts and audit procedure for local authorities in England. The regulation came into force on the 1st April 2015 and replaces the need for external audit for parish councils, with a turnover than does not exceed £25,000.
The code is applicable to Glapthorn Parish Council and the information published on this website is designed to provide taxpayers with a clear picture of the council's' activities, spending and governance. Under the Code the parish council is required to publish the following information:
| Information Title | Information which should be published | Where to find on this website |
| Expenditure | Publish details of each individual item of expenditure over £100 | ALL items of expenditure are listed in the MINUTES and/or REPORTS pages and are published during each financial year. Information is also available on the FINANCE page. |
| Annual Governance Statement | Section 1 of the Annual Return document with explanations of any negative responses. | This information can be seen on our FINANCE page. |
| End of Year Accounts | Section 2 of the Annual Return document, a bank reconciliation, and an explanation of significant variances to the previous years accounts. | This information can be seen on our FINANCE page. |
| Internal Audit Report | Section 4 of the Annual Return document with explanations of any negative responses | This information can be seen on our FINANCE page. |
| List of Councillors Responsibilities | Name of councillor showing committee and function and representation on any external local bodies | This information can be seen on our ABOUT THE COUNCIL page. |
| Location of public land and building assets | Details of all public land and building assets | A copy of the Parish Council Asset Register is available on our FINANCE page. |
| Minutes, Agendas and papers of formal meetings | Publication of draft minutes from all formal meetings within one month; and publication of meeting agendas and associated meeting papers not later than three clear days before the day the meeting is taking place. | The AGENDAS, MINUTES & REPORTS are published regularly and are available on this website. |