Expenditure Exceeding £500
The Local Government Transparency Code requires that local authorities must publish details of each individual item of expenditure that exceeds £500. This information will be published following the end of each quarter.
For each individual item of expenditure the following information must be published:
- Date the expenditure was incurred
- Local authority department which incurred the expenditure
- Beneficiary
- Summary of the purpose of the expenditure
- Amount
- Value Added Tax (VAT) that cannot be recovered
- Merchant category
Salary payments to staff normally employed by the local authority should not be included. However, local authorities should publish details of payments to individual contractors.