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Your Council

Finance

Transparency

The Government has published ‘The Code of Recommended Practice for Local Authorities on Data Transparency’ which effectively recommends Town Councils which have a gross annual income or expenditure (whichever is the higher) of a least £200,000 to publish ‘Public Data’.

The Code of Recommended Practice for local authorities is to provide greater transparency of public bodies, which is at the heart of their mandate to enable greater democratic accountability over how council tax and public money is spent. However, Public Data does not include personal information as this would contravene the Data Protection Act 2018.

Financial Policies

Town councils adopt Financial Regulations and policies to establish clear, consistent principles that guide all financial decision-making and operations. These policies are essential for setting standards of good governance, ensuring that public money is managed responsibly, and that all actions comply with legal and ethical obligations. Policies provide a common reference point for councillors, staff, and stakeholders, reducing ambiguity and enabling fair, transparent, and accountable processes. They also help council plan effectively, manage risks, and respond consistently to financial challenges. By having well-defined policies in place, councils safeguard public funds, reinforce public confidence, and demonstrate their commitment to integrity and sound financial management.

Budget

Council usually sets their budget around November/December as it has to have Full Council approval and the precept demand has to be submitted to Wiltshire Council usually in January each year. The precept is a portion of residents local council tax that is charged by smaller local authorities. Wiltshire Council collect the council tax and then pass the Town Council the precept demand amount each year.  Budgets are subject to regular review.

Financials 2024/2025

Town Councils adhere to strict financial legislation which is detailed within our policies and procedures such as the Financial Regulations and Standing Orders. An annual internal audit is carried out by an independent organisation, and Council are subject to an independent external audit each year also. The Councils financial year runs from 1st April to 31st March. The annual financial documents are listed below.

AGAR 2024/2025

AGAR 2023/2024

AGAR 2022/2023

AGAR 2021/2022

AGAR 2020/2021

AGAR 2019/2020

AGAR 2018/2019

Financial information such as income & expenditure, budget reviews, trial balance, bank reconciliations etc are reported to each Finance, Administration and Performance Committee Meetings within the agenda pack.

Payments over £500

The Local Government Transparency Code 2015 requires town councils with an annual turnover exceeding £200,000 to publish details of individual expenditure items over £500.

CIL (Community Infrastructure Levy)

The Community Infrastructure Levy (CIL) is a financial contribution collected from developers undertaking new building projects, and it is intended to support the development of local infrastructure. For a town council, CIL money can be used to fund a wide range of projects that benefit the community and help mitigate the impact of development. This may include improvements to parks, community facilities, and public spaces. Town councils receive a proportion of the CIL collected in their area—typically 15%, or 25% if a Neighbourhood Plan is in place. Melksham Town Council do have a Neighbourhood Plan. Councils are responsible for ensuring that these funds are used in a transparent and accountable way, in line with local priorities and statutory guidelines.

 

Asset Register

Melksham Town Council are fortunate to have many assets, details of which are contained within the Asset Register.

Asset Register 2023/24

Asset Register 2022/2023

Tendering and Procurement

Melksham Town Council is committed to ensuring transparency, fairness, and value for money in all procurement activities. We follow the principles of openness, non-discrimination, and equal treatment when engaging suppliers and contractors. We are governed by the Public Contracts Regulations 2015 and, where applicable, the UK Procurement Act, as well as any relevant local government procurement policies. Our procedures include:

Town Councils requirements to advertise tenders:

1. Contracts Below £25,000 (excluding VAT)

  • Not legally required to advertise nationally.
  • Recommended to publish locally (e.g., council website, noticeboards, local press).
  • Obtain quotes in accordance with internal financial regulations (typically 1–3 written quotes depending on value).

2. Contracts Between £25,000 and £213,477 (goods/services) or £5,336,937 (works)

  • Must be advertised on:
    • Contracts Finder (gov.uk/contracts-finder)
    • Council’s own website (or publication in a manner that allows open competition)

3. Contracts Above Thresholds for Regulated Procurement (as per Public Contracts Regulations 2015 / Procurement Act 2023)

  • Must be advertised on:
    • Find a Tender (find-tender.service.gov.uk) — this replaces the EU’s TED platform for UK-wide public sector tenders.
    • Contracts Finder — still used for broader visibility and legal compliance.

4. Local and Specialist Advertising (optional but encouraged)

  • Local newspapers
  • Trade journals
  • Sector-specific procurement portals
  • Regional portals (e.g. YORtender, Supplying the South West etc.)

We welcome interest from all suppliers and are particularly supportive of small and local businesses contributing to the community.

As per the 2015 Transparency Code, Council have chosen to publish details of all contracts over £5,000:

Local authorities must publish details of their existing waste collection contracts which exceed £100. The tender rules as stated above apply. Please access our waste contract here.

Senior Officer Salaries

Under the Transparency Code for Smaller Authorities 2015, the Town Council is required to publish the names and job titles of any senior employees whose salary is at least £50,000 per annum. Two Officer currently receives a salary of at least £50,000 the CEO and Locum Town Clerk.  

In order to adhere to GDPR, Council do not publish Officers personal details.

Fraud

Fraud can thrive where decisions are not open to scrutiny and details of spending, contracts and service provision are hidden from view. Council have chosen to adhere to the 2015 Transparency Code and publish all information on its website and/or within meeting agenda packs to ensure greater transparency. Adhering to the provisions within the Transparency Code helps to combat fraud.

Melksham Town Council uses a risk management approach with strong internal control arrangements to reduce the risk of any payment fraud as a result of publishing public data. Council refer to the Chartered Institute of Public Finance and Accountancy Code of Practice on Managing the Risk of Fraud and Corruption when needed.