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.

Hurst Green Parish Council provides a schedule of payments at Full Council meetings. The schedule is published along with the agenda and on completed minutes, and includes supplier and transaction information.