The code requires that local authorities must publish details of all grants to voluntary, community and social enterprise organisations. This can be achieved by either:

• Tagging and hence specifically identifying transactions which relate to voluntary, community orsocial enterprise organisations within published data on expenditure over £500 or published procurement information, or
• By publishing a separate list or register
  
  

For each identified grant, the following information must be published as a minimum:

• Date the grant was awarded
• Time period for which the grant has been given
• Local authority department which has awarded the grant Beneficiary
• Beneficiary’s registration number (where applicable)
• Summary of the purpose of the grant
• Amount