Council spending over £500
Under the Local Government Transparency Code (2015) it is mandatory to publish details of all expenditure that exceeds £500, at least on a quarterly basis. This includes all:
- individual invoices
- grant payments
- expense payments
- other transactions over £500
- payments for goods and services
- grants to third-party providers
- grant in aid
- rent and policy-related lending
- credit notes over £500
- transactions with other public bodies
- transactions relating to income or the financing or underwriting of debt
- financing and investment expenditure
- payments made to Her Majesty's Revenue and Customs (HMRC) for Value Added Tax (VAT), Pay As You Earn (PAYE) and National Insurance Contributions (NIC) or pensions
- Salary payments to staff
- Compensation payments to individuals
Requests for more details on these items will be dealt with as Freedom of Information requests.
It should be noted that where a payment is to an individual and confidential, the name of the creditor is removed to protect the privacy of the person concerned.
Council spending on procurement cards
All of the advice above about publishing expenditure over £500 also applies to the publication of Government Procurement Card (GPC) transactions, except that is is mandatory to publish all GPC payments including those with a value less than £500.