This is intended to help you understand and interpret the data published by the Home Office, its agencies and NDPBs.
General details relating to the publishing spend over £25k commitment, and a link to the guidance for all departments as produced by HM Treasury (HMT) can be found on the Treasury website.
Except for the instances explained below, the data contained on this website aligns to the HMT guidance.
For Home Office and UK Border Agency data only
Grant data uses the accounting date - this may vary from payment date by no more than 3 days.
The invoice date is shown, instead of payment date, for most payments to other government departments.
Credit notes relating to goods and services are included from February 2011 onward.
With the exception of grants, the description of expense type for this data has been drawn from ‘purchasing category’, instead of account code. The purchasing category gives a more detailed description of the type of expense. Where an invoice is paid centrally, and is subsequently re-allocated to individual business areas, and the system does not allocate a purchasing category, we have added a purchasing description.
Spend within performance and finance directorate
This directorate in particular has several items of spend that are allocated to it in the first instance, prior to subsequent re-allocation. These are marked as PFD*.
Office for security and counter-terrorism
The nature of the spend within this directorate is sensitive, which has resulted in much of the information being exempt from publication under the same exemptions as would apply for freedom of information requests.