Freedom of Information Request

Expenditure classification

Received: 22 July 2019

I would like a copy of one document (Part A) and some high level information (parts B and C) about how expenditure is classified.

Part A. Document Request
Background: WGA submission is prepared as part of the Y/E accounting/FR process and therefore falls under the scope of Public Inspection .
Request: Please could I obtain a populated electronic copy of the draft 2018-19 WGA data collection tool (which I assume will match the current draft set of 2018-19 accounts)?

Part B) Explanation of "Various" in Monthly Expenditure Data
Background: As I understand it, the description "Various" is used when multiple Directorates/Departments costs are being paid for via the one-line transaction. E.g. i n 2017-18, transaction for 'Capita Employee Benefits' expenses for an employee that works across more than one Directorate/Department will be published in this way.
Request: please could I have a response to the following questions:

1. Is the above e'ee benefits example the only time when "Various" will be used? If not, what are the most common events that are described using "Various"?
2. Is there any way of knowing roughly how many staff worked across different departments in 18/19?
3. In the example given, will an employee that works across many departments usually be the senior officers whose remuneration is published in the accounts?

Part C) Reconciliation to Accounts
Background: I am trying to categorise payments in a way that matches the CEIS. I am also trying to ascertain the value of data that isnt published (e.g. I see from the above website that direct bank, chaps and individual-person-destined payments are not published).
Request: please could I have a response to the following questions:

4. I have mapped some expenditure categories found in published payments data to CEIS captions, however, some are still unclear (see footnote). Could you please indicate the Annual Accounts CIES destination of the rows highlighted in yellow?
5. Are there specific expenditures that dominate the chaps and bank payments if so, what are they?
6. Am I correct in thinking that child carers' and adult carers' payments are only ever going to fall, respectively, under 'Family Services' and 'Adults and Communities' expenditure in the CIES? If not, please indicate where they go.
7. Can you tell me what the total amount paid during 2018/19 to a) Child Carers and b) Adult Carers was?
8. Can you tell me what the total amount paid during 2018/19 to a) fund schools (via CHAPS), b) non-council house tenants housing benefit claimants (via CHAPS) was?
[NB: I am assuming that this expenditure falls, respectively, into 'Education and Skills' and 'Housing Needs and Resources' in the CIES - please correct if Im wrong!]
9. Are there any specific transactions that dominate payments made directly from the bank? [NB: Please ignore Agency Costs.]
10. Are any of the following expenditures cash transactions and if so, are these published as part of the Expenditure Payments CSVs (or excluded because they are paid by CHAPS/from the Bank):

i) Precepts and levies;
ii) Govt housing pool contribution;
iii) Investment property expenditure;
iv) Trading operations expenditure?
[NB: references to these are made in Notes 10 and 11 of the accounts. Ive ignored 'interest' (since that's associated with loan repayments) and 'losses on disposals' (which wont be cash transactons).]

Outcome / Documents

  • Childrens & Adults Social Care Expenditure 2018-19 - application/vnd.openxmlformats-officedocument.spreadsheetml.sheet - Download
  • Draft (Unaudited) 2018-19 Statement of Accounts - application/pdf - Download
  • Filetype application/ blocked: E5031x LB Barnet Unaudited Draft WGA DCT.xlsm - application/octet-stream - Download
  • Response (all information to be supplied) - application/pdf - Download

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