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What we spend, how we spend it

Home Authority Publications and plans What we spend, 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

2026 Data Files

2025 Data Files

2024 Data Files

2023 Data Files

2022 Data Files

Other Transparency Disclosures

Procurement Information

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

Statement of Accounts

Grant Thornton cannot formally conclude the audit and issue an audit certificate for Lake District National Park Authority for the year ended 31 March 2026 until they have received confirmation from the National Audit Office the audit of the Whole of Government Accounts is complete for the year ended 31 March 2026. Grant Thornton are satisfied that this work does not have a material effect on the financial statements for the year ended 31 March 2026 and have issued their audit opinion on the statement of accounts. Regulation 16(1) of The Accounts and Audit Regulations 2015 requires the Council to publish a statement:

that the audit has been concluded;

that the statement of accounts has been published; and

details relating to the rights of inspection conferred in local government electors by section 25 of the Local Audit and Accountability Act 2014. As the audit has not yet been concluded, the Authority cannot yet issue this statement. However, the statements and supporting audit reports are available below.

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.