The Government has issued two formal transparency codes:

  • Smaller Authorities Transparency Code – for councils with annual turnover not exceeding £25,000.
  • Local Government Transparency Code 2015 – for councils with annual turnover of £200,000 or more.

Authorities which fall into the middle band are not legally mandated to follow either code, however The Practitioners Guide makes it clear that smaller Authorities with total turnover or expenditure greater than £25,000 should as best practice comply with the Local Government Transparency Code 2015 - the government believing that in principle all data held and managed by local authorities should be made available to the public unless there are specific sensitivities to doing so.  As such, the Parish Council publishes documents in accordance with the 2015 Code.

Under the Local Government Transparency Code 2015, parish councils in England with a gross annual income or expenditure exceeding £200,000 are legally required to publish specific information on their website to ensure transparency and accountability.  Published data must be published in open, reusable formats.   The mandatory publishing requirements are as follows:

Quarterly Requirements (To be published no later than one month after the quarter ends)
Expenditure exceeding £500 - Each individual item of spending over £500, including grants, payments to suppliers, and expenses Throughout the year, full details of the Parish Councils income and expenditure is published within the Councils Minutes, which can be found at Agendas & Minutes - Moreton, Bobbingworth and the Lavers Parish Council.  At the end of the financial year, a full summary detailing only those transactions over £500 will be listed. 
Government Procurement Card transactions - If used, all transactions must be published.

The Parish Council does not have a procurement card.

 
Procurement information - Details of every invitation to tender for contracts over £5,000, including Contract title, Description, Start and end dates, Supplier name, Value of contract.  None.
Annual Requirements (These must be published once per year)
Organisational chart - Covering the top three tiers, including job titles, salary bands, and number of staff per tier. The Parish Council has only one employee - the Parish Clerk.  The Clerk is not paid more than £50,000 per year.
Local authority land - Details of all land and building assets owned by the council. The Parish Council does not own any land or building assets.
Grants to voluntary, community, and social enterprise organisations – to include Including the name of the recipient, purpose, and amount

2025/2026 - The Parish Council granted £700 to each of the five churches in the Parish towards grounds maintenance, totalling £3,500. In addition, a grant of £2,500 was awarded to Moreton PCC towards the cost associated with the drainage which was required to address the damp that was threatening the historically significant paintings in the church.
Senior salaries - Details of employees earning over £50,000, including job title and responsibilities No staff are paid over £50,000.
Social housing assets  - details of the value of social housing stock that is held in any Housing Revenue Account

The Parish Council does not own or manage any social housing assets, nor does it have a Housing Revenue Account.

 
Trade union facility time None
Parking account None
Parking spaces None
Constitution It is not a legal requirement for a parish council in England to have a formal constitution in the same way that principal authorities (like district or county councils) do.  The Parish Council does not have a constitution.
Pay multiple Parish councils are not legally required to publish pay policy statements under Section 38 of the Localism Act unless they employ chief officers or staff with salaries exceeding £100,000, even if it meets the minimum financial threshold. Moreton, Bobbingworth and the Lavers Parish Council does not employ any such officers.
Fraud – information about counter fraud work No such work is undertaken