In November 2015 a code of recommended practice was issued for Parish Councils with an annual turnover not exceeding £25,000. The code came into being as small Parish Councils are now exempt from external audit of accounts and the government's desire to place more power into citizen' hands to increase democratic accountability.
In summary the code requires the Parish Council to publish the following:
- Annual Returns
- Annual Governance Statement
- End of year accounts
- Councillors and Responsibilities
- Income and Expenditure >£100.
- Agenda for meeting - not less than3 days before meeting.
- Papers for meeting - not less than 3 days before meeting.
- Draft minutes < 30 days post meeting.