Council spending over £500
Under the Local Government Transparency Code (2015) it is mandatory to publish details of expenditure over £500. This is to be 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
Expenditure excludes:
- 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.
Where a payment is to an individual and confidential, the name of the creditor is removed. This is to protect the privacy of the person concerned.
Council spending on procurement cards
Publishing expenditure over £500 applies to the publication of Government Procurement Card (GPC) transactions. The exception is the mandatory publishing of all GPC payments. These include those with a value of less than £500.
