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Monthly spend reports

Monthly spend reports

In line with guidance from the Government we have published details of invoices greater than £500 excluding VAT since January 2011. In order to comply with Government requirements to increase the level of transparency within the public sector, we have also published details of invoices greater than £250 excluding VAT since September 2012.

The guidance requires further details and analysis to be shown for each type of expenditure and also the disclosure of the area of activity to which it relates.  As one invoice can be for different types of spend and be charged across more than one budget heading there may be more than one expenditure line shown for an invoice. An explanation of the information published is shown in the glossary of terms used below.

The majority of our spend allows the Authority to recover VAT. We have not shown separately the very small number of transactions where this is not possible.

Grants

The reports on spending by the Authority include any grants made to voluntary, community and social enterprise organisations. The values and who the payment was made to will be highlighted by the report having additional columns added to it. If no additional columns have been added, no such transactions have been made within that reporting period

Publishing formats

We are publishing the data in two formats - PDF (portable document file) and CSV (comma-separated values). The PDF format is the easiest format in which to read the data but it does not allow the data to be analysed or sorted, so if you wish to do this then you should use the CSV format, which allows you to put the data into a spreadsheet.

Past years' data has been compressed into ZIP files to allow entire years to be downloaded with a single link.

Viewing CSV format data

Please note that the CSV format uses a standard column width and not all entries may be completely visible.

To view all of the data, you will need to expand the columns. You can do this in Microsoft Excel and most other spreadsheet software by selecting all the cells in the file (the grey box beside column A and above row 1), and then clicking on Format > Column > AutoFitSelection.

Glossary of Terms

The reports from November 2010 include the following information:

Transaction date This is the date that the transaction was entered into the accounting system. It is not necessarily the same date that the supplier was paid
Functional area (cost centre related) A summary heading that aggregates spending for the area of the service incurring the expenditure.
BVACOP classification (account code related) In the Best Value Accounting Code of Practice (BVACOP) the Chartered Institute of Public Finance and Accountancy (CIPFA)  prescribe the way in which all local authorities should summarise nominal ledger codes together to identify all spending on employees, premises, transport, supplies and services etc.
Expense type (account code description) The description given to the nominal ledger code.
Expense code (account code number) The nominal ledger code used for transactions of a similar type.
Supplier ID A unique identifier held within the accounting system for each supplier. If a supplier has different bank accounts for different areas of operation e.g Kent County Council there may be more than one supplier ID set up for this organisation.
Supplier name The name of the supplier.
£ Amount The amount of spend charged to the particular expenditure code or budget heading (excluding reclaimable vat).
Invoice number The supplier’s invoice number.
Transaction number A unique identifier for each transaction.
Supplier VAT number This information is not a mandatory requirement but it is shown where it has been input on to the supplier record.

More information

If you have any queries about the information in these reports please email spendenquiry@kent.fire-uk.org

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