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: