Under Transparency Code councils must list:- all items of expenditure above £100 (paragraph 13-15 of the code), end of year accounts (paragraphs 16 – 27 of the code), annual governance statements (paragraphs 18 and 19 of the code) and internal audit reports (paragraphs 20-22 of the code). Details of all expenditure on a monthly basis can be viewed in the minutes of previous meetings which, in turn, can be viewed in the Agendas and Minutes page.