"Transparency Code: What You Need to Publish"
"2026-03-15" · "Quorate" · "Compliance Guides"
# Transparency Code: What You Need to Publish
The Transparency Code for Smaller Authorities applies to parish and town councils in England with an annual turnover (gross income or gross expenditure) not exceeding £25,000. If your council falls into this category, you must publish certain information on a freely accessible website.
## The 5 Mandatory Publication Requirements
### 1. All items of expenditure above £100
Every payment of £100 or more must be published, showing:
- Date of payment
- Payee
- Amount
- Description of what the payment was for
**When:** Within one month of each quarter end.
### 2. End-of-year accounts
The annual accounts for the most recent financial year, in the format required by the Accounts and Audit Regulations.
**When:** By 1 July following the financial year end (31 March).
### 3. Annual governance statement
Section 1 of the AGAR — the governance assertions signed by the chair and clerk.
**When:** Published alongside the end-of-year accounts.
### 4. Internal audit report
The report from your internal auditor, covering the scope of the audit and any recommendations.
**When:** Published alongside the end-of-year accounts.
### 5. List of councillor or member responsibilities
A list showing each councillor's name, the committees they serve on, and any representative roles.
**When:** Updated within one month of the annual meeting.
## Where to Publish
The information must be published on a website that is freely accessible to the public. Options include:
- Your own council website
- A page on your parish council's entry at your district/borough council's website
- **Quorate's public portal** — a branded transparency portal included in the Core plan
The key requirement is that the public can access the information without needing to create an account or pay a fee.
## Common Mistakes
1. **Publishing to a closed Facebook group.** Social media is not sufficient — the information must be on a website, accessible without logging in.
2. **Missing the quarterly deadline.** Expenditure over £100 must be published quarterly, not just at year-end.
3. **Not including all payments.** Staff salaries, HMRC payments, and direct debits all count if they exceed £100.
4. **Incomplete councillor list.** The list must show committee memberships and representative roles, not just names.
## How Quorate Helps
Quorate's compliance dashboard includes a Transparency Code checklist that tracks all 5 requirements:
- **Expenditure:** Financial governance module exports all payments over £100, formatted for publication.
- **Accounts:** Year-end financial summary generated from your budget data.
- **Governance statement:** AGAR dashboard tracks all 9 assertions.
- **Internal audit:** Audit report actions tracked in the action management system.
- **Councillor list:** Member directory automatically published on the public portal with committee memberships.
Each item shows green (published), amber (due soon), or red (overdue). The public portal publishes the information automatically.
## Get Compliant
Quorate's Transparency Code tracking is included in the Core plan at [£150/year](/pricing). [Start your free trial](/register?tier=core§or=parish_council) and check your compliance status today.
The Transparency Code for Smaller Authorities applies to parish and town councils in England with an annual turnover (gross income or gross expenditure) not exceeding £25,000. If your council falls into this category, you must publish certain information on a freely accessible website.
## The 5 Mandatory Publication Requirements
### 1. All items of expenditure above £100
Every payment of £100 or more must be published, showing:
- Date of payment
- Payee
- Amount
- Description of what the payment was for
**When:** Within one month of each quarter end.
### 2. End-of-year accounts
The annual accounts for the most recent financial year, in the format required by the Accounts and Audit Regulations.
**When:** By 1 July following the financial year end (31 March).
### 3. Annual governance statement
Section 1 of the AGAR — the governance assertions signed by the chair and clerk.
**When:** Published alongside the end-of-year accounts.
### 4. Internal audit report
The report from your internal auditor, covering the scope of the audit and any recommendations.
**When:** Published alongside the end-of-year accounts.
### 5. List of councillor or member responsibilities
A list showing each councillor's name, the committees they serve on, and any representative roles.
**When:** Updated within one month of the annual meeting.
## Where to Publish
The information must be published on a website that is freely accessible to the public. Options include:
- Your own council website
- A page on your parish council's entry at your district/borough council's website
- **Quorate's public portal** — a branded transparency portal included in the Core plan
The key requirement is that the public can access the information without needing to create an account or pay a fee.
## Common Mistakes
1. **Publishing to a closed Facebook group.** Social media is not sufficient — the information must be on a website, accessible without logging in.
2. **Missing the quarterly deadline.** Expenditure over £100 must be published quarterly, not just at year-end.
3. **Not including all payments.** Staff salaries, HMRC payments, and direct debits all count if they exceed £100.
4. **Incomplete councillor list.** The list must show committee memberships and representative roles, not just names.
## How Quorate Helps
Quorate's compliance dashboard includes a Transparency Code checklist that tracks all 5 requirements:
- **Expenditure:** Financial governance module exports all payments over £100, formatted for publication.
- **Accounts:** Year-end financial summary generated from your budget data.
- **Governance statement:** AGAR dashboard tracks all 9 assertions.
- **Internal audit:** Audit report actions tracked in the action management system.
- **Councillor list:** Member directory automatically published on the public portal with committee memberships.
Each item shows green (published), amber (due soon), or red (overdue). The public portal publishes the information automatically.
## Get Compliant
Quorate's Transparency Code tracking is included in the Core plan at [£150/year](/pricing). [Start your free trial](/register?tier=core§or=parish_council) and check your compliance status today.