Smaller authorities should publish:
a. all items of expenditure above £100,
b. end of year accounts,
c. annual governance statement,
d. internal audit report,
e. list of councillor or member responsibilities, and
f. the details of public land and building assets,
g. Minutes, agendas and meeting papers of formal meetings.
Information to be published annually no later than 1st July in the year immediately following the accounting year to which it relates.
Smaller authorities should publish the details of each individual item of expenditure above £100. Publishing a complete list of expenditure transactions will also meet this requirement.
Expenditure information should be published for each individual spending transaction above £100 rather than each item bought.
For each individual item of expenditure above £100 the following information must be published:
a. date the expenditure was incurred,
b. summary of the purpose of the expenditure,
c. amount, and
d. Value Added Tax that cannot be recovered
Copies of all books, deeds, contracts, bills, vouchers, receipts and other related documents do not need to be published, but should remain available for inspection during the specified inspection period set out under regulation 14 of the Accounts and Audit (England) Regulations 20116, or under any equivalent regulations made under section 32 of the Local Audit and Accountability Act 2014. The right to inspect can be exercised on giving reasonable notice.