A frozen Comb Beck overlooking Buttermere copyright Michael Turner

2. What we spend and how we spend it

This class consists of documents like Annual Statutory reports and Financial Standing Orders and Regulations. Excluded from publication is all commercially sensitive information such as quotations and tenders, loan documentation and insurance policies.

With regard to quotations and tenders, this information is treated as confidential during the period leading up to an award of a contract to ensure that the whole tender process is fair. If tender information were to be released to a third party prior to the end of the tender period those who initially submitted tenders could be undercut and / or unfairly disadvantaged.

Document links

The data we've published under 'Local Spending data' excludes:

  • all payments to individuals paid through payroll
  • payments to HM Revenue and Customs relating to Vat and payroll
  • all pension-related payments

We have included invoice and grant payments to individuals but have replaced personal data with the words 'Redacted personal data'.

Local Spending data

Background

  • The data published relates to payments made by the Lake District National Park Authority
  • The Authority uses an accounting system called SunSystems
  • The date used to identify payments is the date that the transaction was authorised for payment
  • The purchase categorisation used is from BVACOP  - Best Value Accounting Code of Practice

2021 Data Files

2020 Data Files

2019 Data Files

2018 Data Files

2017 Data Files

2016 Data files

2015 Data files

2014 Data files

2013 Data files

2012 Data files

Procurement Information

All of our tender information can be viewed on the following websites; The Chest and Contracts Finder.

Draft Statement of Accounts 2021/22 for Audit

Publication of Draft 2021/22 Statement of Accounts for Audit

The Statement of Accounts gives electors, local taxpayers, members of the Authority, employees and other interested parties comprehensive information about the Authority’s finances. The audited accounts are usually required to be published by 31 July each year. However, due to the Coronavirus crisis, the Accounts and Audit Regulations 2015 have been amended and the publication date for audited accounts moved from 31 July to 30 September 2022 for all local authority bodies.

This year, local authorities are required to publish their Draft Statement of Accounts no later than 31 July in order that the post-audit publication deadline of 30 September can be met. The draft accounts present the Authority’s overall financial position for the year ended 31 March 2022, subject to audit. At the conclusion of the audit process, the Final Statement of Accounts will be published along with the Auditor’s letter to this effect and a separate Value for Money judgement.

Gavin Capstick

Director of Visitor Services and Resources
Lake District National Park Authority
Murley Moss, Oxenholme Road
Kendal
Cumbria, LA9 7RL

29 July 2022

Narrative Statement

Annual Governance Statement

Annual Audit Letter

Background to what we spend information

Financial Reports

Each year the Lake District National Park Authority publishes an Annual Report and an annual Statement of Accounts.

The ‘Statement of Accounts’ provides more detailed information, including the audited accounts, information on grant income and details on outgoings, including members’ expenses and officers’ remuneration over a certain value.

Further financial reports are submitted to the Resources committee and as such are posted on quarterly basis. These can be found by searching for ‘Finance’ or looking at the recent papers submitted for the Authority committee meetings.

On an annual basis, the Authority publishes a ‘Treasury Management Strategy’ as well as the annual budgets in advance of the new financial year.

Pay and grading structures, and allowable expenses

Pay and grading structures are available in hardcopy from Human Resources. Information on allowable expenses for staff and Members is available from the Finance department.

Procurement procedures and lists of contracts awarded

Information on contracts awarded and their value are only available post-tender acceptance, and only on contracts that have been awarded following public tender.

All commercially sensitive information is excluded from publication - quotations and tenders, loan documentation and insurance policies. With regard to quotations and tenders, this information is treated as confidential during the period leading up to an award of a contract to ensure that the whole tender process is fair. If tender information were to be released to a third party prior to the end of the tender period, those who initially submitted tenders could be unfairly disadvantaged.

Financial regulations

In addition to the accounting policies shown in the Statement of Accounts, a number of additional financial regulations and advisory standards are adopted for the Lake District National Park Authority, these include the ‘Prudential Code for Capital Finance’ and other regulations that may from time to time also be posted on the website.