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

2022 Data Files

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.

Statement of Accounts 2021/22

The audit of the Authority’s statement of accounts for 2021/22 has been completed. The statements, including the auditor’s report can be found via the link below. The external auditor has not yet issued their certificate of completion of the audit as work around Value for Money and Whole of Government Accounts is ongoing.

Peter Notley, Financial Services Manager

30 November 2022

Completion of audit on the 2020/21 statement of accounts

The audit for 2020/21 has now been concluded and the statements for 2020/21 have been published and can be found on this page along with relevant certificate and opinions issued by the external auditor. Rights to inspect documents in line with section 25 of the Local Audit and Accountability Act 2014 can be exercised during normal office hours at the Park's main office, Wayfaring House, Murley Moss business Park, Kendal, LA9 7RL.

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.