Please pass this on to the person who conducts Freedom of Information reviews.
I would like to request the previous three years of receipts, or proof in pounds, showing where council tax funding is being spent.
For the avoidance of doubt, I am seeking the recorded information held by the Council showing itemised expenditure for the last three financial years, preferably in spreadsheet form. This should include, where held:
* date of payment or transaction;
* supplier/payee;
* amount paid;
* VAT where recorded;
* service area, cost centre or department;
* description or purpose of spend;
* invoice, receipt, purchase order or payment reference, where disclosable;
* whether the expenditure relates to general fund/council tax funded services, or any other relevant funding source classification held by the Council.
If the Council considers that some of this information is already published, please identify the exact documents or datasets which correspond to the information requested, not merely a general webpage.
Please also confirm whether those published datasets cover all itemised expenditure for the previous three years or only a subset, for example payments over £500.
If the Council does not hold “receipts” in the literal form requested, please interpret the request as covering the closest equivalent recorded information held by the Council, such as invoices, payment ledgers, purchase card records, transaction-level expenditure reports, supplier payment spreadsheets, or other spend data held by the Council.
If the Council is refusing any part of the request, please issue a proper refusal notice specifying the relevant exemption or exception relied upon, and explain how it applies.
If the Council considers the request too broad or likely to exceed the cost limit, please provide advice and assistance on how the request can be refined, for example by limiting it to spending over a certain threshold, a particular fund, or particular service areas.
In particular, please confirm:
1. Whether the Council holds itemised transaction-level expenditure data for the last three financial years.
* date of payment or transaction;
* supplier/payee;
* amount paid;
* VAT where recorded;
* service area, cost centre or department;
* description or purpose of spend;
* invoice, receipt, purchase order or payment reference, where disclosable;
* whether the expenditure relates to general fund/council tax funded services, or any other relevant funding source classification held by the Council.
2. Whether the Council holds copies of invoices, receipts, purchase card statements or similar records supporting that expenditure.
3. Whether the Council holds data for payments below £500, given that published transparency data may only cover payments over £500.
4. What information, if any, is being withheld, and under which provision of FOIA or the EIR.
5. Whether the spending information provided online is intended to be relied upon as a complete answer to my request, and if so, where exactly the itemised records for each of the last three years can be accessed.