Having been told at the end of 2017 that our Annual Return was soon to be known as AGAR, we have yet another abbreviation with which we have to deal! The Transparency Code for Smaller Authorities is now affectionately known as TCSA. It has implications for all councils. In addition, smaller councils (i.e. under £25,000) in order to exempt themselves, need to be assured that they comply with TCSA. It refers to the requirement for a sound system of internal control, effective internal audit arrangements and compliance with the publication requirements of TCSA.