The Communities and Local Government Secretary has requested that all local authorities provide greater financial transparency by publishing spending information over £500.
As the invoice total could comprise an element of VAT which in most cases the Authority is able to recover, any recoverable VAT is, as a result, excluded from the published data.
The guidance requires further details and analysis to be shown for each type of expenditure and also the disclosure of the area of activity to which it relates. As one invoice can be for different types of spend and be charged across more than one budget heading there may be more than one expenditure line shown for an invoice.
Earlier records are available on request. Please email finance@ddfire.gov.uk for more information.
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