What we spend and how we spend it
Financial information relating to projected and actual income
and expenditure, procurement, contracts and financial audit
Financial statements, budgets
and variance reports: Financial information in sufficient
detail to allow the public to see where money is being spent, where
it is or has been planned to spend it and the difference between
one and the other. Annual, and where practicable shorter
timescales, should be used ie half yearly or quarterly. We would
expect revenue budgets and budgets for capital expenditure to be
included:
Capital programme:
Information should be made available on major plans for capital
expenditure including any public private partnership contracts:
Financial audit reports:
Staff and board members’ allowances and
expenses: Details of the allowances and expenses that can
be claimed. It should include the total of the allowances and
expenses, by reference to categories, paid to individual members of
senior staff and management board members produced in line with the
NDPB’s policies. Categories will be such headings as travel,
subsistence, accommodation.
Pay and grading structures: This may be
provided as part of the organisational structure and should
indicate, for most posts, levels of pay rather than individual
salaries:
Procurement and tendering procedures: Details
of procedures used for the acquisition of goods and services.
Contracts currently available for public tender:
Lists of contracts awarded and their value: We
would expect normally that it should be necessary only to publish
details of contracts that are of sufficient size to have gone
through a formal tendering process. This information will be
published in due course.
Internal financial
regulations: