South Cambridgeshire District Council - Expenditure exceeding £500
Local authorities must publish details of each individual item of expenditure that exceeds £500. This includes items of expenditure, consistent with Local Government Association guidance, such as:
- individual invoices
- grant payments
- expense payments
- payments for goods and services
- grants
- grant in aid
- rent
- credit notes over £500, and
- transactions with other public bodies
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 that cannot be recovered, and
- merchant category (eg. computers, software etc)