The briefing is here
The Code is recommended not mandatory for parish councils with a gross annual income or expenditure exceeding £200,000. The Code replaces the previous Code issued on 1st May 2014, see other Legal briefing L01-14
Part 2 of the Code is mandatory for large councils with a gross annual income or expenditure of £6.5 million - this obviously affects very few parish councils. Part 2 requires the publication quarterly of:
- expenditure over £500
- invitations to tender for contracts for goods for services with a value over £5000
- details of contracts or purchase orders over £5000
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