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Expenditure Exceeding £500

The Local Government Transparency Code 2015 (the code) came into effect on 1 April 2015. The code is issued by the Secretary of State for Communities and Local Government in exercise of powers under section 2 of the Local Government, Planning and Land Act 1980, and replaces any previous codes issued in relation to authorities in England under those powers.

The code does not replace or supersede the existing framework for access to and re-use of public sector information provided by the:

  • Freedom of Information Act 2000 (as amended by the Protection of Freedoms Act 2012)
  • Environmental Information Regulations 2004
  • Re-use of Public Sector Information Regulations 2005
  • Infrastructure for Spatial Information in the European Community regulations 2009
  • Sections 25 and 26 of the Local Audit and Accountability Act 2014 which provides rights for persons to inspect a local authority’s accounting records and supporting documentation, and to make copies of them.

The code requires local authorities in England to publish expenditure exceeding £500 quarterly:


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