Monthly spend reports
In line with guidance from the Government we
have published details of invoices greater than £500 including 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 including
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
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.
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
||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
area (cost centre related)
||A summary heading that aggregates spending
for the area of the service incurring the expenditure.
(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
||The description given to the nominal
|Expense code (account
||The nominal ledger code used for
transactions of a similar type.
||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
||The name of the supplier.
||The amount of spend charged to the
particular expenditure code or budget heading (excluding
||The supplier’s invoice number.
||A unique identifier for each
||This information is not a mandatory
requirement but it is shown where it has been input on to the
If you have any queries about the information in these reports
please email firstname.lastname@example.org