Finance

Smaller councils are required to publish annually the details of each individual item of expenditure above £100 under the Transparency Code. Publishing a complete list of all expenditure transactions will meet this requirement, or alternatively a separate document of those items above £100 can be published. Information for each individual spending transaction above £100 rather than each item bought should be published.

For each item of expenditure above £100 the following information must be published:

• date expenditure was incurred,

• purpose of the expenditure;

• amount;

• VAT that cannot be recovered.

Councils should consider whether the Data Protection Act 1998 imposes any restrictions or constraints on publication that should be withheld from publication - for this reason, details of individual salaries are not published, but rather all salaries and payments to HMRC are aggregated as Employment Costs.

Payments over £100 2019/20

Payments over £100 2021/22

* please note that in 2020/21 the Parish Council's turnover was in excess of £25k and it was therefore subject to external audit in place of the Transparency Code which requires the publication of this information.