Expenditure
Expenditure exceeding £500
The Transparency Code makes it mandatory for parish councils to publish details of all expenditure that exceeds £500, at least on a quarterly basis. Councils may publish spending data more frequently than quarterly. While the minimum threshold of £500 is a requirement, there is nothing to stop local authorities publishing all spending if they wish. The Code recommends that local authorities publish spending over £250, but this is not mandatory.
Expenditure includes:
- individual invoices
- grant payments
- expense payments
- other transactions over £500
- payments for goods and services
- grants to third-party providers
- grant to voluntary bodies
- rent and policy-related lending
- credit notes over £500
- transactions with other public bodies.
In addition, the Code recommends for authorities to publish the total amount spent on remuneration over the period being reported on.
Expenditure excludes:
- transactions relating to income or the financing or underwriting of debt
- financing and investment expenditure
- payments made to HMRC for VAT, PAYE and National Insurance Contributions (NIC) or pensions.
- salary payments to staff (this is covered separately by the Code)
- compensation payments to individuals.
Click on the link below to see the details of expenditure for a particular financial year: