Spending Report Explanation
ColumnField nameNotes
1Body NameName of the organisation making the payment
2Body NameUnique code to identify our organisation.
3Service Area Categorisation Represents the highest level to which costs are charged. The report shows the SeRCOP* objective category for service areas that relate to the specific PCC service details. This has been done to make it easier for our data to be compared to that available from other local authorities. The SeRCOP* categories are the most desirable type to use as they are used in mandatory expenditure returns to central government.
4Service Division CategorisationIdentifies the specific division within the service that has spent the money. This column shows the SeRCOP* objective code that relates to the specific PCC Division of Service.
5Responsible UnitThis shows the internal name of the Service that the payment has been charged to.
6Expense Type The value shown is the SeRCOP* Subjective Group for goods or services and is the description of the expenditure type.
7Detailed Expense Type The value shown is the SeRCOP* Subjective Sub Group Codes for goods or services.
8Expense Code Internal description of expense.
9Payment DateDate the payment was made.
10Transaction NumberThe internal payment number used by PCC. Where payment was made outside the City Council’s financial accounting system the word ‘CHAPS’ will be shown as the transaction number.
11Amount This shows the amount of the invoice line that was paid. This is not the payment or invoice total, it is just the amount paid for the specific service and expenditure type within a paid invoice. Invoices are often split across Council departments and expense categories so this amount will often be below £500. This report excludes recoverable VAT or Construction Industry Tax.
12Supplier Name The name of the supplier paid. If we make payments to individuals, we remove their personal details to comply with the Data Protection Act. In these cases, details of the payment are included but the supplier column will show 'Classified as personal data (under the Data Protection Act 1998)'.
13Supplier IDInternal supplier number for reference purposes. For CHAPS payments there is no internal supplier number as they are paid outside the City Council’s financial accounting system so this field may be blank.

* SeRCOP = CIPFA Service Reporting Accounting Code of Practice (accounts classification)