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 (VAT) that cannot be recovered
• Merchant category

Salary payments to staff normally employed by the local authority should not be included. However, local authorities should publish details of payments to individual contractors.

2025-2026

Expenditure Month 1 – April 2025

Expenditure Month 2 – May 2025

Expenditure Month 3 – June 2025

Expenditure Month 4 – July 2025

Expenditure Month 5 – August 2025

Expenditure Month 6 – September 2025

Expenditure Month 7 – October 2025

Expenditure Month 8 – November 2025

Expenditure Month 9 – December 2025

Expenditure Month 10 – January 2026

Expenditure Month 11 – February 2026

Expenditure Month 12 – March 2026

2024-2025

Expenditure Month 1 – April 2024

Expenditure Month 2 – May 2024

Expenditure Month 3 – June 2024

Expenditure Month 4 – July 2024

Expenditure Month 5 – August 2024

Expenditure Month 6 – September 2024

Expenditure Month 7 – October 2024

Expenditure Month 8 – November 2024

Expenditure Month 9 – December 2024

Expenditure Month 10 – January 2025

Expenditure Month 11 – February 2025

Expenditure Month 12 – March 2025

2023-2024

Expenditure – Month 1 April 2023

Expenditure – Month 2 May 2023

Expenditure – Month 3 June 2023

Expenditure – Month 4 July 2023

Expenditure – Month 5 August 2023

Expenditure – Month 6 September 2023

Expenditure – Month 7 October 2023

Expenditure – Month 8 November 2023

Expenditure – Month 9 December 2023

Expenditure – Month 10 January 2024

Expenditure – Month 11 February 2024

Expenditure – Month 12 March 2024

2022-2023

Expenditure – Month 1 April 2022

Expenditure – Month 2 May 2022

Expenditure – Month 3 June 2022

Expenditure – Month 4 July 2022

Expenditure – Month 5 August 2022

Expenditure – Month 6 September 2022

Expenditure – Month 7 October 2022

Expenditure – Month 8 November 2022

Expenditure – Month 9 December 2022

Expenditure – Month 10 January 2023

Expenditure – Month 11 February 2023

Expenditure – Month 12 March 2023

2021-2022

Expenditure – Month 1 April 2021

Expenditure – Month 2 May 2021

Expenditure – Month 3 June 2021

Expenditure – Month 4 July 2021

Expenditure – Month 5 August 2021

Expenditure – Month 6 September 2021

Expenditure – Month 7 October 2021

Expenditure – Month 8 November 2021

Expenditure – Month 9 December 2021

Expenditure – Month 10 January 2022

Expenditure Month 11 February 2022

Expenditure – Month 12 March 2022

2020-2021

Expenditure – Month 1 April 2020

Expenditure – Month 2 May 2020

Expenditure – Month 3 June 2020

Expenditure – Month 4 July 2020

Expenditure – Month 5 August 2020

Expenditure – Month 6 September 2020

Expenditure – Month 7 October 2020

Expenditure – Month 8 November 2020

Expenditure – Month 9 December 2020

Expenditure – Month 10 January 2021

Expenditure – Month 11 February 2021

Expenditure – Month 12 March 2021

2019-2020

Expenditure – Month 1 April 2019

Expenditure – Month 2 May 2019

Expenditure – Month 3 June 2019

Expenditure – Month 4 July 2019

Expenditure – Month 5 August 2019

Expenditure – Month 6 September 2019

Expenditure – Month 7 October 2019

Expenditure – Month 8 November 2019

Expenditure – Month 9 December 2019

Expenditure – Month 10 January 2020

Expenditure – Month 11 February 2020

Expenditure – Month 12 March 2020