Guidance

2022/23 £15 million grant to support local bodies with financial reporting

Published 27 July 2023

Applies to England

Eligibility

The bodies eligible to receive the grant are relevant authorities as defined under schedule 2 of the Local Audit and Accountability Act 2014 and undertaking full audit arrangements, including both those who are “opted in” to Public Sector Auditor Appointment Ltd.’s appointing person scheme, and those bodies that did not to opt-in and chose to appoint their own auditors.

The amount of fee the authority is then eligible for is determined by fee scale data. This includes 539 local bodies which had “opted-in” to the appointing person arrangements with fees determined by PSAA’s fee scale data list for 2022/23. A further 9 bodies which chose to appoint their own auditors will also receive a proportion of this grant using individual fee data obtained from the authority directly. Due to restructures of local bodies since last year’s allocations data, a total of 548* individual local bodies were included in this year’s calculation to whom the final allocations will be awarded.

*King’s Lynn Internal Drainage Board was re-classified during 2022/23 to ‘smaller authority’ status so is no longer an eligible recipient of 2022/23 £15 million grant. The amount originally intended for the King’s Lynn Internal Drainage Board of £10,959 will be re-distributed with 2023/24 £15 million grant.

Methodology

The £15 million grant has been allocated to bodies by taking the proportion of each bodies’ 2022/23 scale fee to the total value of all 2022/23 scale fees and applying this proportion to the £15 million. We also included the relevant comparative fees for those bodies that are not opted-in to the procurement scheme to ensure that all bodies were treated fairly.

This methodology was one of five methodologies consulted upon in 2021 and was endorsed by 57% of respondents. We have retained the same methodology for the 2022/23 grant. (This year’s allocations will differ from last year’s allocations which were based on 2019/20 scale fee data.)

2022/23 fee scales were used, as this allowed for the most up-to-date case-by-case comparison between local bodies that were “opted in” or “opted out” of the appointing person arrangements. Baseline figures for “opted in” bodies were drawn from PSAA’s published list of auditor appointments and scale fees

The fee scale for the 9 opted out bodies were taken from each of their latest reports which have been made available online; or where the amounts were not entirely clear, contact was made with those bodies to confirm the fees paid for audit.

Payments

There have been a small number of restructures since last year’s payments which mean that certain bodies are no longer in existence, having merged into larger bodies. In these instances, funding will be paid to the relevant new authorities which have or will have absorbed the old areas and functions. These include:

1. In September 2021 the Sheffield City Region Combined Authority changed its name to the South Yorkshire Mayoral Combined Authority. South Yorkshire Passenger Transport Executive’s (SYPTE) dissolution took place on 1 April 2023 and all its functions, property, rights and liabilities in accordance with legislation transferred to South Yorkshire Mayoral Combined Authority. In anticipation, 2022/23 grant funding for South Yorkshire Passenger Transport Executive was paid to South Yorkshire Mayoral Combined Authority.

2. Though Greater Manchester’s Police and Crime Commissioner was abolished in 2017 and functions were transferred to the Great Manchester Mayoral Combined Authority, previous grant funding was still being received by the entity that is the Greater Manchester Police and Crime Commissioner. This changed for 2022/23 where the Local Audit funding was received by the Greater Manchester Combined Authority.

3. In May 2021, the functions of the West Yorkshire Police and Crime Commissioner were transferred to the newly-elected mayor of the West Yorkshire Combined Authority. The West Yorkshire Police and Crime Commissioner received funding up until 2021/22. For 2022/23 funding, West Yorkshire Combined Authority became the recipient for local audit funding.

Further re-structuring has taken place for other authorities from 1 April 2023. Where relevant, these will be detailed in the next grant distribution exercise for 2023/24.

Table 1: Summary of Allocations for Eligible Bodies

Organisation	Organisation type	2022/23 Allocation	Notes
Chief Constable of Avon and Somerset	Chief Constable	£7,780.76	Opted in
Chief Constable of Bedfordshire	Chief Constable	£5,062.68	Opted in
Chief Constable of Cambridgeshire	Chief Constable	£5,062.68	Opted in
Chief Constable of Cheshire	Chief Constable	£6,514.86	Opted in
Chief Constable of Cleveland	Chief Constable	£6,355.75	Opted in
Chief Constable of Cumbria	Chief Constable	£6,295.70	Opted in
Chief Constable of Derbyshire	Chief Constable	£6,356.63	Opted in
Chief Constable of Devon and Cornwall	Chief Constable	£7,753.58	Opted in
Chief Constable of Dorset	Chief Constable	£6,356.19	Opted in
Chief Constable of Durham	Chief Constable	£5,417.29	Opted in
Chief Constable of Gloucestershire	Chief Constable	£6,461.39	Opted in
Chief Constable of Greater Manchester	Chief Constable	£19,723.87	Opted in
Chief Constable of Hampshire	Chief Constable	£7,579.12	Opted in
Chief Constable of Hertfordshire	Chief Constable	£5,062.68	Opted in
Chief Constable of Humberside	Chief Constable	£6,355.75	Opted in
Chief Constable of Kent	Chief Constable	£7,921.90	Opted in
Chief Constable of Lancashire	Chief Constable	£7,561.59	Opted in
Chief Constable of Leicestershire	Chief Constable	£5,062.68	Opted in
Chief Constable of Lincolnshire	Chief Constable	£5,062.68	Opted in
Chief Constable of Merseyside	Chief Constable	£7,780.76	Opted in
Chief Constable of Norfolk	Chief Constable	£7,139.48	Opted in
Chief Constable of North Yorkshire	Chief Constable	£6,355.75	Opted in
Chief Constable of Northamptonshire	Chief Constable	£5,062.68	Opted in
Chief Constable of Northumbria	Chief Constable	£7,424.39	Opted in
Chief Constable of Nottinghamshire	Chief Constable	£6,103.71	Opted in
Chief Constable of South Yorkshire	Chief Constable	£7,780.76	Opted in
Chief Constable of Staffordshire	Chief Constable	£7,394.59	Opted in
Chief Constable of Suffolk	Chief Constable	£7,583.07	Opted in
Chief Constable of Surrey	Chief Constable	£6,821.26	Opted in
Chief Constable of Sussex	Chief Constable	£8,848.96	Opted in
Chief Constable of Thames Valley	Chief Constable	£8,490.85	Opted in
Chief Constable of Warwickshire	Chief Constable	£6,350.49	Opted in
Chief Constable of West Mercia	Chief Constable	£7,772.43	Opted in
Chief Constable of West Midlands	Chief Constable	£9,520.04	Opted in
Chief Constable of West Yorkshire	Chief Constable	£9,456.92	Opted in
Chief Constable of Wiltshire	Chief Constable	£6,461.39	Opted in
Commissioner of Police of the Metropolis	Chief Constable	£40,501.48	Opted in
Cambridgeshire and Peterborough Combined Authority	Combined Authority	£13,401.87	Opted in
Greater Manchester Combined Authority	Combined Authority	£36,161.16	Opted in
Liverpool City Region Combined Authority	Combined Authority	£19,024.30	Opted in
North East Combined Authority	Combined Authority	£8,505.31	Opted in
North of Tyne Combined Authority	Combined Authority	£12,358.65	Opted in
South Yorkshire Mayoral Combined Authority	Combined Authority	£14,263.18	Opted in
Tees Valley Combined Authority	Combined Authority	£15,352.87	Opted in
West Midlands Combined Authority	Combined Authority	£21,721.33	Opted in
West of England Combined Authority	Combined Authority	£10,496.63	Opted in
West Yorkshire Combined Authority	Combined Authority	£13,572.38	Opted in
London Fire Commissioner	Commissioner Fire and Rescue Authority	£27,707.13	Opted in
North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£13,379.08	Opted in
Northamptonshire Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£13,588.16	Opted in
Staffordshire Police Fire and Crime Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£12,830.73	Opted in
Cambridgeshire County Council	County Council	£40,173.61	Opted in
Cumbria County Council	County Council	£42,974.52	Opted in
Derbyshire County Council	County Council	£47,553.73	Opted in
Devon County Council	County Council	£42,026.42	Opted in
East Sussex County Council	County Council	£32,589.66	Opted in
Essex County Council	County Council	£55,345.45	Opted in
Gloucestershire County Council	County Council	£38,750.80	Opted in
Hampshire County Council	County Council	£44,901.85	Opted in
Hertfordshire County Council	County Council	£54,138.73	Opted in
Kent County Council	County Council	£61,859.00	Opted in
Lancashire County Council	County Council	£45,178.00	Opted in
Leicestershire County Council	County Council	£33,012.65	Opted in
Lincolnshire County Council	County Council	£41,609.13	Opted in
Norfolk County Council	County Council	£54,662.09	Opted in
North Yorkshire County Council	County Council	£35,664.10	Opted in
Nottinghamshire County Council	County Council	£36,983.46	Opted in
Oxfordshire County Council	County Council	£43,303.71	Opted in
Somerset County Council	County Council	£36,913.77	Opted in
Staffordshire County Council	County Council	£48,254.62	Opted in
Suffolk County Council	County Council	£38,942.35	Opted in
Surrey County Council	County Council	£57,876.79	Opted in
Warwickshire County Council	County Council	£37,661.12	Opted in
West Sussex County Council	County Council	£44,903.17	Opted in
Worcestershire County Council	County Council	£38,159.06	Opted in
Adur District Council	District Council	£20,186.74	Opted in
Allerdale Borough Council	District Council	£19,285.54	Opted in
Amber Valley Borough Council	District Council	£21,409.24	Opted in
Arun District Council	District Council	£23,217.78	Opted in
Ashfield District Council	District Council	£23,269.94	Opted in
Ashford Borough Council	District Council	£23,642.96	Opted in
Babergh District Council	District Council	£22,854.41	Opted in
Barrow-in-Furness Borough Council	District Council	£21,226.02	Opted in
Basildon Borough Council	District Council	£23,148.96	Opted in
Basingstoke and Deane Borough Council	District Council	£22,733.87	Opted in
Bassetlaw District Council	District Council	£23,186.22	Opted in
Blaby District Council	District Council	£15,955.13	Opted in
Bolsover District Council	District Council	£19,773.84	Opted in
Borough Council of King’s Lynn and West Norfolk	District Council	£17,311.31	Opted in
Borough of Broxbourne	District Council	£22,253.02	Opted in
Boston Borough Council	District Council	£17,603.68	Opted in
Braintree District Council	District Council	£20,168.33	Opted in
Breckland Council	District Council	£20,130.20	Opted in
Brentwood Borough Council	District Council	£27,951.72	Opted in
Broadland District Council	District Council	£17,981.08	Opted in
Bromsgrove District Council	District Council	£19,580.98	Opted in
Broxtowe Borough Council	District Council	£19,676.53	Opted in
Burnley Borough Council	District Council	£20,355.06	Opted in
Cambridge City Council	District Council	£25,817.06	Opted in
Cannock Chase District Council	District Council	£20,875.36	Opted in
Canterbury City Council	District Council	£20,881.06	Opted in
Carlisle City Council	District Council	£21,438.17	Opted in
Castle Point Borough Council	District Council	£22,935.06	Opted in
Charnwood Borough Council	District Council	£21,647.69	Opted in
Chelmsford City Council	District Council	£20,594.83	Opted in
Cheltenham Borough Council	District Council	£19,963.20	Opted in
Cherwell District Council	District Council	£25,991.08	Opted in
Chesterfield Borough Council	District Council	£21,186.57	Opted in
Chichester District Council	District Council	£20,513.30	Opted in
Chorley Borough Council	District Council	£18,271.25	Opted in
City of Lincoln Council	District Council	£21,216.38	Opted in
Colchester Borough Council	District Council	£24,551.17	Opted in
Copeland Borough Council	District Council	£18,113.45	Opted in
Cotswold District Council	District Council	£18,435.19	Opted in
Craven District Council	District Council	£19,336.83	Opted in
Crawley Borough Council	District Council	£25,988.89	Opted in
Dacorum Borough Council	District Council	£28,044.64	Opted in
Dartford Borough Council	District Council	£18,950.22	Opted in
Derbyshire Dales District Council	District Council	£15,515.92	Opted in
Dover District Council	District Council	£19,346.47	Opted in
East Cambridgeshire District Council	District Council	£21,186.13	Opted in
East Devon District Council	District Council	£20,440.54	Opted in
East Hertfordshire District Council	District Council	£24,300.89	Opted in
East Lindsey District Council	District Council	£18,908.58	Opted in
East Staffordshire Borough Council	District Council	£19,775.59	Opted in
East Suffolk Council	District Council	£32,541.45	Opted in
Eastbourne Borough Council	District Council	£22,876.76	Opted in
Eastleigh Borough Council	District Council	£32,856.17	Opted in
Eden District Council	District Council	£17,838.18	Opted in
Elmbridge Borough Council	District Council	£20,541.35	Opted in
Epping Forest District Council	District Council	£21,827.40	Opted in
Epsom and Ewell Borough Council	District Council	£19,610.34	Opted in
Erewash Borough Council	District Council	£20,389.69	Opted in
Exeter City Council	District Council	£23,647.34	Opted in
Fareham Borough Council	District Council	£20,223.13	Opted in
Fenland District Council	District Council	£20,545.73	Opted in
Folkestone and Hythe District Council	District Council	£23,693.37	Opted in
Forest of Dean District Council	District Council	£19,121.61	Opted in
Fylde Borough Council	District Council	£16,099.34	Opted in
Gedling Borough Council	District Council	£14,367.94	Opted in
Gloucester City Council	District Council	£21,415.38	Opted in
Gosport Borough Council	District Council	£21,848.01	Opted in
Gravesham Borough Council	District Council	£19,214.53	Opted in
Great Yarmouth Borough Council	District Council	£24,980.30	Opted in
Guildford Borough Council	District Council	£25,171.84	Opted in
Hambleton District Council	District Council	£13,755.16	Opted in
Harborough District Council	District Council	£16,863.34	Opted in
Harlow District Council	District Council	£26,162.03	Opted in
Harrogate Borough Council	District Council	£21,663.91	Opted in
Hart District Council	District Council	£22,121.96	Opted in
Hastings Borough Council	District Council	£17,069.36	Opted in
Havant Borough Council	District Council	£19,740.53	Opted in
Hertsmere Borough Council	District Council	£22,822.41	Opted in
High Peak Borough Council	District Council	£19,379.78	Opted in
Hinckley and Bosworth Borough Council	District Council	£16,676.62	Opted in
Horsham District Council	District Council	£21,302.73	Opted in
Huntingdonshire District Council	District Council	£21,459.65	Opted in
Hyndburn Borough Council	District Council	£17,153.52	Opted in
Ipswich Borough Council	District Council	£34,274.16	Opted in
Lancaster City Council	District Council	£19,706.78	Opted in
Lewes District Council	District Council	£15,666.71	Opted in
Lichfield District Council	District Council	£18,809.96	Opted in
Maidstone Borough Council	District Council	£20,323.06	Opted in
Maldon District Council	District Council	£16,631.03	Opted in
Malvern Hills District Council	District Council	£18,024.47	Opted in
Mansfield District Council	District Council	£22,777.70	Opted in
Melton Borough Council	District Council	£14,570.01	Opted in
Mendip District Council	District Council	£20,727.20	Opted in
Mid Devon District Council	District Council	£19,387.23	Opted in
Mid Suffolk District Council	District Council	£20,978.80	Opted in
Mid Sussex District Council	District Council	£21,003.35	Opted in
Mole Valley District Council	District Council	£18,954.60	Opted in
New Forest District Council	District Council	£22,670.75	Opted in
Newark and Sherwood District Council	District Council	£21,827.40	Opted in
Newcastle under Lyme Borough Council	District Council	£21,851.95	Opted in
North Devon District Council	District Council	£19,286.42	Opted in
North East Derbyshire District Council	District Council	£22,168.86	Opted in
North Hertfordshire District Council	District Council	£21,507.86	Opted in
North Kesteven District Council	District Council	£17,798.73	Opted in
North Norfolk District Council	District Council	£18,263.80	Opted in
North Warwickshire Borough Council	District Council	£18,242.32	Opted in
North West Leicestershire District Council	District Council	£20,924.01	Opted in
Norwich City Council	District Council	£32,575.20	Opted in
Nuneaton And Bedworth Borough Council	District Council	£21,297.03	Opted in
Oadby and Wigston Borough Council	District Council	£17,180.25	Opted in
Oxford City Council	District Council	£35,595.72	Opted in
Pendle Borough Council	District Council	£16,672.23	Opted in
Preston City Council	District Council	£23,750.35	Opted in
Redditch Borough Council	District Council	£23,534.69	Opted in
Reigate and Banstead Borough Council	District Council	£18,069.62	Opted in
Ribble Valley Borough Council	District Council	£16,116.87	Opted in
Richmondshire District Council	District Council	£16,903.23	Opted in
Rochford District Council	District Council	£20,814.87	Opted in
Rossendale Borough Council	District Council	£15,456.75	Opted in
Rother District Council	District Council	£19,531.44	Opted in
Rugby Borough Council	District Council	£21,840.12	Opted in
Runnymede Borough Council	District Council	£15,233.64	Opted in
Rushcliffe Borough Council	District Council	£17,807.50	Opted in
Rushmoor Borough Council	District Council	£16,820.83	Opted in
Ryedale District Council	District Council	£16,856.77	Opted in
Scarborough Borough Council	District Council	£22,665.93	Opted in
Sedgemoor District Council	District Council	£21,854.58	Opted in
Selby District Council	District Council	£18,427.30	Opted in
Sevenoaks District Council	District Council	£19,497.25	Opted in
Somerset West and Taunton District Council	District Council	£23,889.30	Opted in
South Cambridgeshire District Council	District Council	£17,542.31	Opted in
South Derbyshire District Council	District Council	£20,575.98	Opted in
South Hams District Council	District Council	£17,581.32	Opted in
South Holland District Council	District Council	£19,875.09	Opted in
South Kesteven District Council	District Council	£20,886.75	Opted in
South Lakeland District Council	District Council	£21,946.63	Opted in
South Norfolk District Council	District Council	£23,194.99	Opted in
South Oxfordshire District Council	District Council	£20,208.22	Opted in
South Ribble Borough Council	District Council	£17,822.40	Opted in
South Somerset District Council	District Council	£23,480.34	Opted in
South Staffordshire Council	District Council	£18,923.05	Opted in
Spelthorne Borough Council	District Council	£16,243.99	Opted in
St Albans City and District Council	District Council	£20,262.14	Opted in
Stafford Borough Council	District Council	£20,902.53	Opted in
Staffordshire Moorlands District Council	District Council	£18,473.76	Opted in
Stevenage Borough Council	District Council	£21,602.10	Opted in
Stratford-on-Avon District Council	District Council	£19,747.54	Opted in
Stroud District Council	District Council	£17,542.31	Opted in
Surrey Heath Borough Council	District Council	£15,493.57	Opted in
Swale Borough Council	District Council	£23,788.04	Opted in
Tamworth Borough Council	District Council	£20,108.72	Opted in
Tandridge District Council	District Council	£15,576.41	Opted in
Teignbridge District Council	District Council	£19,610.78	Opted in
Tendring District Council	District Council	£19,814.60	Opted in
Test Valley Borough Council	District Council	£21,775.68	Opted in
Tewkesbury Borough Council	District Council	£18,175.26	Opted in
Thanet District Council	District Council	£25,663.65	Opted in
Three Rivers District Council	District Council	£15,378.29	Opted in
Tonbridge and Malling Borough Council	District Council	£18,738.07	Opted in
Torridge District Council	District Council	£17,223.21	Opted in
Tunbridge Wells Borough Council	District Council	£20,578.61	Opted in
Uttlesford District Council	District Council	£17,859.66	Opted in
Vale of White Horse District Council	District Council	£19,851.42	Opted in
Warwick District Council	District Council	£21,386.45	Opted in
Watford Borough Council	District Council	£17,542.31	Opted in
Waverley Borough Council	District Council	£21,475.87	Opted in
Wealden District Council	District Council	£21,617.45	Opted in
Welwyn Hatfield Borough Council	District Council	£24,950.05	Opted in
West Devon Borough Council	District Council	£15,872.28	Opted in
West Lancashire Borough Council	District Council	£17,887.72	Opted in
West Lindsey District Council	District Council	£17,746.14	Opted in
West Oxfordshire District Council	District Council	£18,860.36	Opted in
West Suffolk Council	District Council	£28,074.89	Opted in
Winchester City Council	District Council	£22,959.17	Opted in
Woking Borough Council	District Council	£18,462.80	Opted in
Worcester City Council	District Council	£21,198.40	Opted in
Worthing Borough Council	District Council	£19,861.07	Opted in
Wychavon District Council	District Council	£18,601.31	Opted in
Wyre Borough Council	District Council	£16,424.14	Opted in
Wyre Forest District Council	District Council	£19,804.52	Opted in
Avon Fire Authority	Fire and Rescue Authority	£10,616.30	Opted in
Bedfordshire Fire and Rescue Authority	Fire and Rescue Authority	£13,323.41	Opted in
Buckinghamshire and Milton Keynes Fire Authority	Fire and Rescue Authority	£13,713.96	Opted in
Cambridgeshire and Peterborough Fire Authority	Fire and Rescue Authority	£10,754.81	Opted in
Cheshire Fire Authority	Fire and Rescue Authority	£12,407.30	Opted in
Cleveland Fire Authority	Fire and Rescue Authority	£13,272.12	Opted in
County Durham and Darlington Fire and Rescue Service	Fire and Rescue Authority	£12,474.37	Opted in
Derbyshire Fire Authority	Fire and Rescue Authority	£15,009.66	Opted in
Devon and Somerset Fire Authority	Fire and Rescue Authority	£14,017.72	Opted in
Dorset and Wiltshire Fire and Rescue Authority	Fire and Rescue Authority	£15,188.05	Opted in
East Sussex Fire Authority	Fire and Rescue Authority	£13,507.07	Opted in
Hampshire and Isle of Wight Fire and Rescue Authority	Fire and Rescue Authority	£15,349.36	Opted in
Hereford and Worcester Fire Authority	Fire and Rescue Authority	£13,423.35	Opted in
Humberside Fire Authority	Fire and Rescue Authority	£12,942.50	Opted in
Kent and Medway Fire and Rescue Authority	Fire and Rescue Authority	£14,758.06	Opted in
Lancashire Combined Fire Authority	Fire and Rescue Authority	£12,840.81	Opted in
Leicester, Leicestershire and Rutland Combined Fire Authority	Fire and Rescue Authority	£11,890.08	Opted in
Merseyside Fire And Rescue Authority	Fire and Rescue Authority	£13,409.32	Opted in
Nottinghamshire and City of Nottingham Fire Authority	Fire and Rescue Authority	£13,603.06	Opted in
Royal Berkshire Fire Authority	Fire and Rescue Authority	£14,598.50	Opted in
Shropshire and Wrekin Fire Authority	Fire and Rescue Authority	£11,970.73	Opted in
South Yorkshire Fire and Rescue Authority	Fire and Rescue Authority	£12,793.91	Opted in
Tyne and Wear Fire and Rescue Authority	Fire and Rescue Authority	£13,572.82	Opted in
West Midlands Fire and Rescue Authority	Fire and Rescue Authority	£15,369.52	Opted in
West Yorkshire Fire and Rescue Authority	Fire and Rescue Authority	£13,180.51	Opted in
South Tees Development Corporation	Functional Body	£10,377.41	Opted in
Greater London Authority	GLA and its functional bodies	£61,562.25	Opted in
London Legacy Development Corporation	GLA and its functional bodies	£29,520.06	Opted in
Old Oak and Park Royal Development Corporation	GLA and its functional bodies	£8,195.41	Opted in
Transport for London	GLA and its functional bodies	£52,626.50	Opted in
Broads Authority	LG Misc	£9,965.82	Opted in
Lee Valley Regional Park Authority	LG Misc	£9,732.19	Opted in
Transport for the North	LG Misc	£15,736.84	Opted in
Barnet London Borough Council	London Borough Council	£57,385.42	Opted in
Bexley London Borough Council	London Borough Council	£56,336.51	Opted in
Brent London Borough Council	London Borough Council	£76,020.93	Opted in
City of Westminster Council	London Borough Council	£71,997.08	Opted in
Croydon London Borough Council	London Borough Council	£70,396.31	Opted in
Haringey London Borough Council	London Borough Council	£69,687.97	Opted in
Hounslow London Borough Council	London Borough Council	£49,396.03	Opted in
Islington London Borough Council	London Borough Council	£76,895.39	Opted in
London Borough of Barking and Dagenham	London Borough Council	£56,018.72	Opted in
London Borough of Bromley	London Borough Council	£40,189.83	Opted in
London Borough of Camden Council	London Borough Council	£55,335.37	Opted in
London Borough of Ealing	London Borough Council	£58,196.33	Opted in
London Borough of Enfield	London Borough Council	£57,904.84	Opted in
London Borough of Hackney	London Borough Council	£81,940.10	Opted in
London Borough of Hammersmith and Fulham	London Borough Council	£63,280.06	Opted in
London Borough of Harrow	London Borough Council	£50,871.00	Opted in
London Borough of Havering Council	London Borough Council	£65,760.55	Opted in
London Borough of Hillingdon	London Borough Council	£62,613.36	Opted in
London Borough of Lambeth	London Borough Council	£81,079.67	Opted in
London Borough of Lewisham	London Borough Council	£74,532.80	Opted in
London Borough of Redbridge	London Borough Council	£59,372.36	Opted in
London Borough of Richmond upon Thames	London Borough Council	£42,083.84	Opted in
London Borough of Sutton	London Borough Council	£42,782.10	Opted in
London Borough of Tower Hamlets	London Borough Council	£70,849.97	Opted in
London Borough of Waltham Forest	London Borough Council	£56,428.55	Opted in
Merton Council	London Borough Council	£60,696.11	Opted in
Newham London Borough Council	London Borough Council	£90,197.76	Opted in
Royal Borough of Greenwich	London Borough Council	£74,984.72	Opted in
Royal Borough of Kensington and Chelsea	London Borough Council	£48,105.15	Opted in
Royal Borough of Kingston upon Thames	London Borough Council	£46,605.63	Opted in
Southwark Council	London Borough Council	£86,117.37	Opted in
Wandsworth Borough Council	London Borough Council	£49,031.78	Opted in
Barnsley Metropolitan Borough Council	Metropolitan District Council	£53,023.63	Opted in
Birmingham City Council	Metropolitan District Council	£118,911.29	Opted in
Bolton Metropolitan Borough Council	Metropolitan District Council	£48,545.23	Opted in
Bury Metropolitan Borough Council	Metropolitan District Council	£46,514.46	Opted in
Calderdale Metropolitan Borough Council	Metropolitan District Council	£50,694.79	Opted in
City of Bradford Metropolitan District Council	Metropolitan District Council	£68,396.22	Opted in
City of Wakefield Metropolitan District Council	Metropolitan District Council	£54,023.89	Opted in
Coventry City Council	Metropolitan District Council	£62,928.08	Opted in
Doncaster Metropolitan Borough Council	Metropolitan District Council	£66,047.22	Opted in
Dudley Metropolitan Borough Council	Metropolitan District Council	£50,953.84	Opted in
Gateshead Metropolitan Borough Council	Metropolitan District Council	£53,618.44	Opted in
Kirklees Metropolitan Council	Metropolitan District Council	£63,709.18	Opted in
Knowsley Metropolitan Borough Council	Metropolitan District Council	£40,715.82	Opted in
Leeds City Council	Metropolitan District Council	£85,957.82	Opted in
Liverpool City Council	Metropolitan District Council	£75,837.27	Opted in
Manchester City Council	Metropolitan District Council	£83,010.06	Opted in
Oldham Metropolitan Borough Council	Metropolitan District Council	£55,085.96	Opted in
Rochdale Metropolitan Borough Council	Metropolitan District Council	£52,883.80	Opted in
Rotherham Metropolitan Borough Council	Metropolitan District Council	£54,654.20	Opted in
Salford City Council	Metropolitan District Council	£56,245.77	Opted in
Sandwell Metropolitan Borough Council	Metropolitan District Council	£77,726.02	Opted in
Sefton Council	Metropolitan District Council	£54,561.72	Opted in
Sheffield City Council	Metropolitan District Council	£63,113.93	Opted in
Solihull Metropolitan Borough Council	Metropolitan District Council	£48,358.50	Opted in
South Tyneside Council	Metropolitan District Council	£55,718.03	Opted in
St Helens Metropolitan Borough Council	Metropolitan District Council	£42,515.60	Opted in
Stockport Metropolitan Borough Council	Metropolitan District Council	£47,807.53	Opted in
Sunderland City Council	Metropolitan District Council	£54,150.57	Opted in
Tameside Metropolitan Borough Council	Metropolitan District Council	£42,258.74	Opted in
Trafford Metropolitan Borough Council	Metropolitan District Council	£52,149.16	Opted in
Walsall Metropolitan Borough Council	Metropolitan District Council	£53,967.78	Opted in
Wigan Council	Metropolitan District Council	£51,487.73	Opted in
Wirral Metropolitan Borough Council	Metropolitan District Council	£60,996.37	Opted in
Wolverhampton City Council	Metropolitan District Council	£70,975.34	Opted in
Dartmoor National Park Authority	National Park Authority	£5,738.15	Opted in
Exmoor National Park Authority	National Park Authority	£6,001.58	Opted in
Lake District National Park Authority	National Park Authority	£7,137.29	Opted in
New Forest National Park Authority	National Park Authority	£6,499.96	Opted in
North York Moors National Park Authority	National Park Authority	£6,110.29	Opted in
Northumberland National Park Authority	National Park Authority	£6,534.15	Opted in
Peak District National Park Authority	National Park Authority	£6,016.92	Opted in
South Downs National Park Authority	National Park Authority	£5,977.91	Opted in
Yorkshire Dales National Park Authority	National Park Authority	£6,714.74	Opted in
Merseytravel	Passenger Transport Executive	£15,862.64	Opted in
Nexus	Passenger Transport Executive	£12,385.83	Opted in
South Yorkshire Passenger Transport Executive	Passenger Transport Executive	£13,473.76	Opted in
Transport for Greater Manchester	Passenger Transport Executive	£16,074.35	Opted in
Avon Pension Fund (C/O Bath and North East Somerset Council)	Pension Fund audit	£11,091.88	Opted in
Barking and Dagenham Pension Fund	Pension Fund audit	£7,087.76	Opted in
Barnet Pension Fund	Pension Fund audit	£7,087.76	Opted in
Bedfordshire Pension Fund (C/O Bedford Borough Council)	Pension Fund audit	£11,812.93	Opted in
Berkshire Pension Fund (C/O Royal Borough of Windsor and Maidenhead)	Pension Fund audit	£11,010.79	Opted in
Bexley Pension Fund	Pension Fund audit	£10,868.34	Opted in
Brent Pension Fund	Pension Fund audit	£9,827.31	Opted in
Bromley Pension Fund	Pension Fund audit	£7,087.76	Opted in
Buckinghamshire Pension Fund	Pension Fund audit	£10,366.45	Opted in
Cambridgeshire Pension Fund	Pension Fund audit	£11,344.36	Opted in
Camden Pension Fund	Pension Fund audit	£7,087.76	Opted in
Cheshire Pension Fund (C/O Cheshire West and Chester Council)	Pension Fund audit	£13,053.84	Opted in
City of Westminster Pension Fund	Pension Fund audit	£9,827.31	Opted in
Croydon Pension Fund	Pension Fund audit	£8,457.53	Opted in
Cumbria Pension Fund	Pension Fund audit	£9,953.11	Opted in
Derbyshire Pension Fund	Pension Fund audit	£11,400.03	Opted in
Devon Pension Fund	Pension Fund audit	£11,023.50	Opted in
Dorset Pension Fund	Pension Fund audit	£8,486.90	Opted in
Durham Pension Fund	Pension Fund audit	£10,126.25	Opted in
Ealing Pension Fund	Pension Fund audit	£7,087.76	Opted in
East Riding Pension Fund	Pension Fund audit	£11,638.92	Opted in
East Sussex Pension Fund	Pension Fund audit	£10,623.75	Opted in
Enfield Pension Fund	Pension Fund audit	£8,265.55	Opted in
Essex Pension Fund	Pension Fund audit	£10,552.74	Opted in
Gloucestershire Pension Fund	Pension Fund audit	£9,402.13	Opted in
Greater Manchester Pension Fund (C/O Tameside Metropolitan Borough Council)	Pension Fund audit	£19,015.97	Opted in
Greenwich Pension Fund	Pension Fund audit	£9,827.31	Opted in
Hackney Pension Fund	Pension Fund audit	£7,087.76	Opted in
Hammersmith and Fulham Pension Fund	Pension Fund audit	£9,827.31	Opted in
Hampshire Pension Fund	Pension Fund audit	£13,444.83	Opted in
Haringey Pension Fund	Pension Fund audit	£7,087.76	Opted in
Harrow Pension Fund	Pension Fund audit	£7,087.76	Opted in
Havering Pension Fund	Pension Fund audit	£10,868.34	Opted in
Hertfordshire Pension Fund	Pension Fund audit	£12,718.52	Opted in
Hillingdon Pension Fund	Pension Fund audit	£10,938.03	Opted in
Hounslow Pension Fund	Pension Fund audit	£7,087.76	Opted in
Isle of Wight Pension Fund	Pension Fund audit	£9,872.45	Opted in
Islington Pension Fund	Pension Fund audit	£9,827.31	Opted in
Kensington and Chelsea Pension Fund	Pension Fund audit	£9,827.31	Opted in
Kent Pension Fund	Pension Fund audit	£12,645.75	Opted in
Kingston upon Thames Pension Fund	Pension Fund audit	£11,926.02	Opted in
Lambeth Pension Fund	Pension Fund audit	£7,087.76	Opted in
Lancashire Pension Fund	Pension Fund audit	£12,354.27	Opted in
Leicestershire Pension Fund	Pension Fund audit	£10,697.39	Opted in
Lewisham Pension Fund	Pension Fund audit	£9,827.31	Opted in
Lincolnshire Pension Fund	Pension Fund audit	£9,862.37	Opted in
Merseyside Pension Fund (C/O Wirral Metropolitan Borough Council)	Pension Fund audit	£14,228.99	Opted in
Merton Pension Fund	Pension Fund audit	£10,868.34	Opted in
Newham Pension Fund	Pension Fund audit	£10,449.29	Opted in
Norfolk Pension Fund	Pension Fund audit	£12,926.72	Opted in
North Yorkshire Pension Fund	Pension Fund audit	£8,418.52	Opted in
Northamptonshire Pension Fund	Pension Fund audit	£3,780.58	Opted in
Nottinghamshire Pension Fund	Pension Fund audit	£11,470.16	Opted in
Oxfordshire Pension Fund	Pension Fund audit	£11,069.53	Opted in
Redbridge Pension Fund	Pension Fund audit	£10,868.34	Opted in
Shropshire Pension Fund	Pension Fund audit	£9,441.14	Opted in
Somerset Pension Fund	Pension Fund audit	£9,148.34	Opted in
Southwark Pension Fund	Pension Fund audit	£10,923.13	Opted in
Staffordshire Pension Fund	Pension Fund audit	£11,692.39	Opted in
Suffolk Pension Fund	Pension Fund audit	£12,227.15	Opted in
Surrey Pension Fund	Pension Fund audit	£12,983.70	Opted in
Sutton Pension Fund	Pension Fund audit	£9,827.31	Opted in
Teesside Pension Fund (C/O Middlesbrough Council)	Pension Fund audit	£15,438.78	Opted in
Tower Hamlets Pension Fund	Pension Fund audit	£7,087.76	Opted in
Tyne and Wear Pension Fund (C/O South Tyneside Council)	Pension Fund audit	£17,839.50	Opted in
Waltham Forest Pension Fund	Pension Fund audit	£7,087.76	Opted in
Wandsworth Pension Fund	Pension Fund audit	£13,062.17	Opted in
Warwickshire Pension Fund	Pension Fund audit	£9,433.69	Opted in
West Midlands Pension Fund (C/O Wolverhampton City Council)	Pension Fund audit	£19,833.45	Opted in
West Sussex Pension Fund	Pension Fund audit	£12,706.68	Opted in
West Yorkshire Pension Fund (C/O City of Bradford Metropolitan District Council)	Pension Fund audit	£18,028.42	Opted in
Wiltshire Pension Fund	Pension Fund audit	£8,183.14	Opted in
Worcestershire Pension Fund	Pension Fund audit	£9,795.31	Opted in
London Pensions Fund Authority	Pensions Authority	£18,746.40	Opted in
South Yorkshire Pensions Authority	Pensions Authority	£13,953.29	Opted in
Mayor’s Office for Policing and Crime	Police and Crime Commissioner	£55,451.96	Opted in
Police and Crime Commissioner for Avon and Somerset	Police and Crime Commissioner	£14,105.39	Opted in
Police and Crime Commissioner for Bedfordshire	Police and Crime Commissioner	£9,886.04	Opted in
Police and Crime Commissioner for Cambridgeshire	Police and Crime Commissioner	£10,239.34	Opted in
Police and Crime Commissioner for Cheshire	Police and Crime Commissioner	£13,251.96	Opted in
Police and Crime Commissioner for Cleveland	Police and Crime Commissioner	£14,289.04	Opted in
Police and Crime Commissioner for Cumbria	Police and Crime Commissioner	£12,294.22	Opted in
Police and Crime Commissioner for Derbyshire	Police and Crime Commissioner	£12,880.70	Opted in
Police and Crime Commissioner for Devon, Cornwall and the Isles of Scilly	Police and Crime Commissioner	£14,133.00	Opted in
Police and Crime Commissioner for Dorset	Police and Crime Commissioner	£11,497.34	Opted in
Police and Crime Commissioner for Durham	Police and Crime Commissioner	£11,521.88	Opted in
Police and Crime Commissioner for Gloucestershire	Police and Crime Commissioner	£12,364.35	Opted in
Police and Crime Commissioner for Hampshire and the Isle of Wight	Police and Crime Commissioner	£17,689.15	Opted in
Police and Crime Commissioner for Hertfordshire	Police and Crime Commissioner	£10,710.10	Opted in
Police and Crime Commissioner for Humberside	Police and Crime Commissioner	£14,289.04	Opted in
Police and Crime Commissioner for Kent	Police and Crime Commissioner	£20,127.13	Opted in
Police and Crime Commissioner for Lancashire	Police and Crime Commissioner	£12,911.38	Opted in
Police and Crime Commissioner for Leicestershire	Police and Crime Commissioner	£12,315.26	Opted in
Police and Crime Commissioner for Lincolnshire	Police and Crime Commissioner	£9,886.04	Opted in
Police and Crime Commissioner for Merseyside	Police and Crime Commissioner	£14,811.53	Opted in
Police and Crime Commissioner for Norfolk	Police and Crime Commissioner	£15,032.45	Opted in
Police and Crime Commissioner for Northumbria	Police and Crime Commissioner	£14,258.36	Opted in
Police and Crime Commissioner for Nottinghamshire	Police and Crime Commissioner	£12,809.25	Opted in
Police and Crime Commissioner for South Yorkshire	Police and Crime Commissioner	£16,416.69	Opted in
Police and Crime Commissioner for Suffolk	Police and Crime Commissioner	£14,326.30	Opted in
Police and Crime Commissioner for Surrey	Police and Crime Commissioner	£16,680.56	Opted in
Police and Crime Commissioner for Sussex	Police and Crime Commissioner	£17,159.65	Opted in
Police and Crime Commissioner for Thames Valley	Police and Crime Commissioner	£18,120.03	Opted in
Police and Crime Commissioner for Warwickshire	Police and Crime Commissioner	£12,118.45	Opted in
Police and Crime Commissioner for West Mercia	Police and Crime Commissioner	£13,407.13	Opted in
Police and Crime Commissioner for West Midlands	Police and Crime Commissioner	£16,580.18	Opted in
Police and Crime Commissioner for Wiltshire	Police and Crime Commissioner	£12,599.73	Opted in
North Yorkshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£13,686.78	Opted in
Northamptonshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£14,685.73	Opted in
Staffordshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£13,340.07	Opted in
Bath and North East Somerset Council	Unitary Authority	£50,479.57	Opted in
Bedford Borough Council	Unitary Authority	£44,647.62	Opted in
Blackburn with Darwen Borough Council	Unitary Authority	£39,366.65	Opted in
Blackpool Council	Unitary Authority	£37,178.08	Opted in
Borough of Telford and Wrekin	Unitary Authority	£45,556.27	Opted in
Bournemouth, Christchurch and Poole Council	Unitary Authority	£63,831.47	Opted in
Bracknell Forest Borough Council	Unitary Authority	£45,152.14	Opted in
Brighton and Hove City Council	Unitary Authority	£61,183.53	Opted in
Bristol City Council	Unitary Authority	£75,787.74	Opted in
Buckinghamshire Council	Unitary Authority	£81,090.62	Opted in
Central Bedfordshire Council	Unitary Authority	£54,851.89	Opted in
Cheshire East Council	Unitary Authority	£56,532.88	Opted in
Cheshire West and Chester Council	Unitary Authority	£58,457.14	Opted in
City of York Council	Unitary Authority	£42,614.66	Opted in
Darlington Borough Council	Unitary Authority	£39,808.05	Opted in
Derby City Council	Unitary Authority	£54,957.53	Opted in
Dorset Council	Unitary Authority	£78,898.99	Opted in
Durham County Council	Unitary Authority	£90,395.88	Opted in
East Riding of Yorkshire Council	Unitary Authority	£54,162.84	Opted in
Halton Borough Council	Unitary Authority	£42,112.77	Opted in
Hartlepool Borough Council	Unitary Authority	£42,301.25	Opted in
Herefordshire Council	Unitary Authority	£46,645.52	Opted in
Isle of Wight Council	Unitary Authority	£49,071.66	Opted in
Kingston upon Hull City Council	Unitary Authority	£70,064.93	Opted in
Leicester City Council	Unitary Authority	£56,521.04	Opted in
Luton Borough Council	Unitary Authority	£41,278.63	Opted in
Medway Council	Unitary Authority	£54,379.81	Opted in
Middlesbrough Council	Unitary Authority	£46,606.51	Opted in
Milton Keynes Council	Unitary Authority	£69,746.27	Opted in
North East Lincolnshire Council	Unitary Authority	£44,068.15	Opted in
North Lincolnshire Council	Unitary Authority	£41,699.87	Opted in
North Northamptonshire Council	Unitary Authority	£90,825.44	Opted in
North Somerset Council	Unitary Authority	£44,833.91	Opted in
Northumberland Council	Unitary Authority	£74,515.71	Opted in
Nottingham City Council	Unitary Authority	£62,036.96	Opted in
Peterborough City Council	Unitary Authority	£48,333.52	Opted in
Plymouth City Council	Unitary Authority	£53,697.34	Opted in
Portsmouth City Council	Unitary Authority	£60,523.41	Opted in
Reading Borough Council	Unitary Authority	£36,767.80	Opted in
Redcar and Cleveland Borough Council	Unitary Authority	£48,266.45	Opted in
Royal Borough of Windsor and Maidenhead	Unitary Authority	£33,033.69	Opted in
Rutland County Council	Unitary Authority	£25,388.38	Opted in
Shropshire Council	Unitary Authority	£53,393.14	Opted in
Slough Borough Council	Unitary Authority	£43,040.71	Opted in
South Gloucestershire Council	Unitary Authority	£49,250.06	Opted in
Southampton City Council	Unitary Authority	£55,948.59	Opted in
Southend on Sea City Council	Unitary Authority	£48,202.02	Opted in
Stockton-on-Tees Borough Council	Unitary Authority	£50,828.48	Opted in
Stoke-on-Trent City Council	Unitary Authority	£62,958.32	Opted in
Swindon Borough Council	Unitary Authority	£50,095.60	Opted in
Thurrock Council	Unitary Authority	£47,872.84	Opted in
Torbay Council	Unitary Authority	£38,279.60	Opted in
Warrington Borough Council	Unitary Authority	£42,919.30	Opted in
West Berkshire Council	Unitary Authority	£38,703.90	Opted in
West Northamptonshire Council	Unitary Authority	£81,341.35	Opted in
Wiltshire Council	Unitary Authority	£56,506.14	Opted in
Wokingham Borough Council	Unitary Authority	£45,999.86	Opted in
East London Waste Authority	Waste Disposal Authority	£12,748.76	Opted in
Merseyside Waste Disposal Authority	Waste Disposal Authority	£10,568.08	Opted in
North London Waste Authority	Waste Disposal Authority	£12,166.66	Opted in
West London Waste Authority	Waste Disposal Authority	£14,866.32	Opted in
Western Riverside Waste Authority	Waste Disposal Authority	£5,285.36	Opted in
Chief Constable for Essex Police	Chief constable	£5,259.93	Opted out
City of London Corporation	London Borough Council	£149,031.42	Opted out
Cornwall Council Unitary Authority	Unitary Authority	£131,498.31	Opted out
Council of the Isles of Scilly	Unitary Authority	£26,299.66	Opted out
East Hampshire District Council District Council	District Council	£46,024.41	Opted out
Essex Police, Fire Crime Commissioner Fire and Rescue Authority	Police Fire and Crime Commissioner	£19,715.98	Opted out
Newcastle Metropolitan District Council	Metropolitan District Council	£113,965.20	Opted out
North Tyneside Council Metropolitan District Council	Metropolitan District Council	£109,500.83	Opted out
Police, Fire and Crime Commissioner for Essex	Essex Combined Fire and Rescue Authority	£24,894.38	Opted out