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Hurstpierpoint & Sayers Common
Parish Council

Expenditure

The code requires that local authorities must publish details of each individual item of expenditure that exceeds £500.

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.