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:


Cabinet Office disclosure requirements:

2011

 

2010

Procurement transparency

The government has set out the need for greater transparency across its operations to enable the public to hold public bodies and politicians to account. This includes commitments relating to public expenditure, intended to help achieve better value for money. As part of the transparency agenda, government has made the following commitments with regard to procurement and contracting:

  • All new central government ICT contracts over the value of £10,000 to be published in full online from July 2010
  • All new central government tender documents for contracts over £10,000 to be published on a single website from September 2010, with this information to be made available to the public free of charge
  • New items of central government spending over £25,000 to be published online from November 2010
  • All new central government contracts to be published in full from January 2011.

Suppliers and those organisations looking to bid for public sector contracts should be aware that if they are awarded a new government contract, the resulting contract between the supplier and government will be published. In some circumstances, limited redactions will be made to some contracts before they are published in order to comply with existing law and for the protection of national security.

Contract finder 

Internal financial regulations:

 

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