The Transparency Code requires the following information, relating to Elmore Parish Council oforthe previous financial year, to be published annually:
- all items of expenditure above £100;
- end of year accounts, annual governance statement, and internal audit report (as contained in the annual return).
The end of year accounts should be accompanied by:
-a copy of the bank reconciliation for the relevant financial year;
-an explanation of any significant variances (e.g. more than 10-15%, in line with proper practices) in the statement of accounts for the relevant year and previous year.