Open data - publications

Council expenditure

Local authorities are required to publish details of each individual item of expenditure that exceeds £500 on a quarterly basis as part of the local government transparency code 2015. 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
  • 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
  • merchant category (e.g. computers, software etc.)

We support transparency and have committed to publishing details of all transactions that exceed £250 instead of £500 in line with section 58 of the local government transparency code 2015. In addition, and whenever possible, we aim to publish this extended data on a monthly basis bearing in mind that the statutory requirement is quarterly.



In line with the 'going further than the letter of the code' we aim to publish the May 2020 expenditure data by 20 June 2020.

Please bear in mind when looking at department expenditure between years that like any organisation our management structure sometimes changes. This means that data from one year may not appear as expenditure to the same department in another year as budgets move with departments.

The individual monthly files that used to be published were removed in September 2018 (but will still be available on request until 31st March 2021). All data is now published in the combined spreadsheets from the link below from 2013 onwards. Some data on our temporary and agency staff spend does not appear prior to April 2018.

Please email if you have any queries in relation to the published information.