Transparency Code

Under the audit framework effective from 1st April 2017, established by the Local Audit and Accountability Act 2014, parish councils such as Moulsoe with an annual turnover not exceeding £25,000 are exempt from external audit. Instead we are subject to a Transparency Code to enable local electors to access the relevant information about our accounts and governance. It is a requirement to publish the following is information :-

• End of year bank reconciliation
• End of year accounts as set out in our annual return
• An explanation of significant variances between the current year and the previous year
• Annual governance statement as set out in our annual return
• Internal audit report as set out in our annual return
• Details of assets
• A list of all items of expenditure above £100
• List of Councillor responsibilities i.e. whether they are the chair, vice chair or member of the parish council
• Minutes, agendas and papers of formal meetings

All these documents can be accessed via the links below.

2018-19	2019-20	2020-21	2021-22	2022-23
Bank Reconciliation	Bank Reconciliation	Bank Reconciliation	Bank Reconciliation
Annual Return	Annual Return	Annual Return	Annual Return
Variances	Variances	Variances	Variances
Governance Statement	Governance Statement	Governance Statement	Governance Statement	Governance Statement
Audit Report	Audit Report	Audit Report	Audit Report	Audit Report
Asset Register	Asset Register	Asset Register	Asset Register	Asset Register
Expenditure over £100	Expenditure over £100	Expenditure over £100	Expenditure over £100	Expenditure over £100
Councillor responsibilities	Councillor responsibilities	Councillor responsibilities	Councillor responsibilities	Councillor responsibilities

2022-23 Meetings

Agenda	10 May	12 July	27 Sept.	8 Nov.	10 Jan	14 March
Minutes	10 May	12 July	27 Sept.	8 Nov.	10 Jan	14 March

2021-22 Meetings

Agenda	4 May	13 July	14 Sept.	10Nov.	11 Jan	8 March
Minutes	4 May	13 July	14 Sept.	10 Nov.	11 Jan	8 March

2020-21 Meetings

Agenda	12 May	14 July	8 Sept.	10 Nov.	12 Jan.	9 March
Minutes	12 May	14 July	8 Sept.	10 Nov.	12 Jan.	9 March

2019-20 Meetings

Agenda	14 May	9 July	10 Sept.	12 Nov.	14 Jan.	10 March
Minutes	14 May	9 July	10 Sept.	12 Nov.	14 Jan.	10 March

2018-19 Meetings

Agenda	8 May	10 July	27 Sept.	13 Nov.	15 Jan.	12 March
Minutes	8 May	10 July	27 Sept.	13 Nov.	15 Jan.	12 March

^{Last updated 27 March 2023}