Expenditure exceeding £500

The code requires that local authorities must publish details of each individual item of expenditure exceeding £500.

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

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

East Grinstead Town Council provides a schedule of payments at the quarterly Finance and General Purpose meetings.  The schedule is included as a supporting document of the agenda, and includes supplier and transaction information. On a quarterly basis, these schedules are published on the Town Council’s website.