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Fleckney Parish Council

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: