Requirement to publish details of expenditure above £100
Parish Councils working under the Transparency Code for Smaller Authorities (DCLG 2014) must comply with 'transparency requirements' designed to give local electors and ratepayers information about the council’s accounts and governance. The Code applies to particular types of authorities in England with an annual turnover not exceeding £25,000 - which is the case for Hemswell Parish Council. The Transparency Code requires us to publish a list of all payments over £100 (NET), with details of the payment amount and date, the reason for the expenditure, together with VAT that cannot be recovered. Hemswell Parish Council already has an open and transparent policy of recording details of every authorised payment in the minutes of our meetings which you can find on our website.