Council Transparency and Spending

As a publicly funded organisation we are committed to openness and accountability in the way we operate. If you have any further questions on this data please e-mail to

All data presented is provided freely re-usable under the terms and conditions. The Openness of Local Government Bodies Regulations 2014 require certain decisions made by officers to be published. Further information on officer decisions is available.

accordion | Council Transparency and Spending

Pay and grading structure

Download the NKDC pay policy 2024/2025

North Kesteven District Council believes that excellent, professional senior management is essential in order to ensure that the Council achieves its vision for North Kesteven and delivers effective, efficient public services.

The pay multiple which is the ratio of the highest paid post and the average salary is 5.9.

The purpose of this report is to establish a pay policy for North Kesteven District Council, in order to ensure that the Council complies with the requirements of the Localism Act 2011.

The policy is structured as follows:

  • Background to senior management at North Kesteven
  • Role of Senior Managers
  • Senior Management structure and remuneration
  • Lowest paid employees
  • All other employees
  • Election expenses

Further information can be found on the Council's directorate structure and senior management page.

Contracts currently being tendered


All accepted suppliers are monitored throughout the contract period, and will be subject to several performance reviews.

The supplier must ensure that quality and performance stated in the tender documents are maintained (or improved) throughout the contract period.

The Officer of the Council responsible for the administration of the contract will be notified by users of any instances when the suppliers performance does not meet the required levels and these will be recorded for future contract reviews (unless the incident is serious enough to require immediate action).

A register of the Council's active contracts can be viewed on Proactis.

More details can be found on our partner site Procurement Lincolnshire.

Selling to the Council

Please visit the ProContract website where you will find links to sites providing details of tenders for Public Sector contracts in this region.  

Please visit the Contracts Finder website where you will find details of tendering opportunities.

Statement of Accounts

These statements of accounts include all the financial statements and disclosure notes required by law. It explains where money has come from and what services the money received has been spent on during the financial year.

Miscellaneous Accounts Documentation

Miscellaneous Accounts document downloads
Document File Type File Size
2020 - 2021 Notice of failure to publish accounts ( PDF, 412.43 KB) PDF 412.43 KB
2020 - 2021 Audited statement of accounts ( PDF, 5.62 MB) PDF 5.62 MB
2020 - 2021 Public notice of inspection ( PDF, 585.88 KB) PDF 585.88 KB
2020 - 2021 Auditors annual report ( PDF, 404.56 KB) PDF 404.56 KB
2020 - 2021 Annual governance statement ( PDF, 321.64 KB) PDF 321.64 KB
2019 - 2020 Notice of completion of audit ( PDF, 6.67 KB) PDF 6.67 KB
2019 - 2020 Public notice of inspection for the statement of accounts ( PDF, 11.56 KB) PDF 11.56 KB
2018 - 2019 Public notice of inspection ( PDF, 47.66 KB) PDF 47.66 KB
2017 - 2018 Annual governance statement ( PDF, 1.47 MB) PDF 1.47 MB
2017 - 2018 Annual audit letter ( PDF, 1.46 MB) PDF 1.46 MB
2016 - 2017 Public notice of inspection ( PDF, 237.35 KB) PDF 237.35 KB
2016 - 2017 Draft statement of accounts ( PDF, 4.83 MB) PDF 4.83 MB
2016 - 2017 Annual governance statement ( PDF, 1.04 MB) PDF 1.04 MB
2015 - 2016 Draft annual governance statement ( PDF, 1.09 MB) PDF 1.09 MB
2015 - 2016 Draft statement of accounts ( PDF, 1.79 MB) PDF 1.79 MB
2015 - 2016 Annual governance statement ( PDF, 1.13 MB) PDF 1.13 MB
2015 - 2016 Notice of public inspection of accounts ( PDF, 237.38 KB) PDF 237.38 KB
2014 - 2015 Central Lincolnshire Joint Strategic Planning Committee notice of audit ( PDF, 68.95 KB) PDF 68.95 KB
2013 - 2014 Central Lincolnshire Joint Strategic Planning Committee notice of audit ( PDF, 110.44 KB) PDF 110.44 KB
2013 - 2014 Annual governance statement summary ( PDF, 1.16 MB) PDF 1.16 MB

Member allowances


Annually, the Independent Remuneration Panel sends recommendations to NKDC about the allowances and expenses paid to councillors.

The current scheme of allowances has been updated following the Council meeting which was held at the beginning of March 2022.  

Here at North Kesteven District Council, we believe in openness and transparency. Therefore, every year we publish the amount paid to councillors and independent members in allowances and the amounts claimed in expenses. Claims and payments made since the 2014/15 financial year can be downloaded and viewed from this page.

If you have any queries please contact the Democratic Services Team.

Member allowance schemes

Medium Term Financial Strategy

The Council’s Medium Term Financial Strategy sets out the financial environment which it will have to operate in. It also contains the Council’s four year Efficiency Plans containing the actions it intends to take in order to ensure the Council operates within a balanced budget

Supplier spending over £500


We will publish expenditure data on individual payments over £500 to trade creditors on a monthly basis. For the purposes of this guide,  ‘expenditure’, includes:

  • Individual invoices
  • Grant payments to other organisations
  • Transactions with other public bodies
  • Expense payments
  • Any other transactions over £500

While we aim to be as transparent as possible, there may be some cases where we need to withhold information that could be regarded as sensitive for commercial or security reasons, or to protect personal privacy.

It will not include:

  • Payments which compromise an individual person’s privacy, e.g. salary payments
  • Payments which could jeopardise security or an investigation into criminal matters
  • Payments made to Her Majesty’s Revenue and Customs (HMRC) for value added tax (VAT), pay as you earn (PAYE) and National Insurance Contributions (NIC) or pensions
  • Financing and investment income
  • Benefit payments
  • Precept payments (Council tax collected by us on behalf of other public bodies)

Data published will commence December 2010. From January 2011, spending data will be published within one calendar month of the month end.

In general, the authority will follow its duties under the Data Protection Act 1998 when excluding payments from publication.

Data description

  • Cost centre - Area of Council to which expenditure originated from
  • Creditor name - Name of supplier to whom payment was made
  • Date - Transaction date into General Ledger
  • Detail Description - A brief description of what the expenditure is
  • Fund Revenue - Is expenditure funded from Council tax payments, Central Government grants and from fees and charges.
  • Capital - Is expenditure on the Council’s assets funded from grants
  • Ledger code - The Councils full accountancy code
  • Name ID - The unique identifier for NKDC as described by the Office for National Statistics (ONS) Standard Names and Codes (SNAC).
  • Voucher Number - Unique internal reference number allocated by the payments system.

Publication Scheme

The Publication Scheme is a guide to information which we make available on a regular basis under the Freedom of Information Act.

The Freedom of Information Act 2000 gives everyone the right of access to a wide range of information about North Kesteven District Council’s organisation and services.

If you want information about a particular subject, this website offers three ways of finding it:-

  • The Search box at the top of the page is a powerful search tool which will look for a key word or phrase among our web pages and documents
  • The A-Z of Council Services is an alphabetical index which provides links to relevant information about our services
  • The Publication Scheme, following guidelines laid down by the Information Commissioner, is a framework for access not only to information already available on the website, but also to certain other categories of information which the Council makes available on request.

The Publication Scheme is subdivided into various classes of information.

The purpose of this scheme is to make the maximum amount of information readily available at minimum inconvenience and cost to the public. Charges made by the Council for routinely published material will be justified and transparent and kept to a minimum.

Material which is published and accessed on the website can be downloaded free of charge, unless the information is subject to a charge regime specified by legislation. Alternatively, you can request a copy of the material by post. There will be a charge of 25p per A4 sheet, in addition to any costs incurred for postage. If a charge is to be made, confirmation of payment due will be given before the information is provided.

If you cannot find any reference to the information you need, please let us know, as it may be available in some other way.

You may ask for information by making an official request under the Freedom of Information Act. Please email us at

Alternatively, you can send a letter to:

Freedom of Information, North Kesteven District Council, Sleaford, NG34 7EF.

Trade Union facility time


The Trade Union (Facility Time Publication Requirements) Regulations 2017 came into force on 1 April 2017. These regulations require relevant public sector employers to collate and publish, on an annual basis, data on the amount and cost of facility time within their organisation.

North Kesteven District Council is covered by the requirement and figures for 2022-23 are provided below.

Relevant union officials

  • Number of employees who were relevant union officials during the relevant period - 3
  • Full-time equivalent employee number - 3

Percentage of time spent on facility time

  • 0% of time - 1 employee
  • 1-50% - 2 employees
  • 51%-99% - 0 employees
  • 100% - 0 employees

Percentage of pay bill spent on facility time

  • Percentage of pay bill spent on facility time - 0.0045%
  • Time spent on trade union activities as a percentage of total paid facility time hours - 52.17%

Names of trade unions represented

GMB and Unison are represented at North Kesteven District Council.

Unite is also recognised by the Council, however there are no representatives.

Counter Fraud, Corruption, Bribery and Money Laundering

Our Approach

The Council seeks to deter and prevent fraud, corruption, bribery, theft and money laundering, but where there is suspicion or detection of such wrongdoing then thorough investigation will take place, with a consistent, balanced approach.

Where commitment of these elements of fraud are proven, appropriate sanctions will be applied with the Council seeking to recover all losses.

Counter Fraud Investigations at North Kesteven District Council are performed through a partnership with Lincolnshire County Council. Further information and data sets for Counter Fraud work (including use of powers, employees and cases) can be found on the Lincolnshire open data website

Coronavirus Fraud

To report any suspect fraudulent activity associated with COVID Stimulus schemes, email

Tax Fraud

The Council has a zero tolerance approach to tax evasion and tax fraud. To report in confidence please call the Council's Whistleblowing Hotline (0800 0853716) or email


Procurement Card Spending

Procurement Card Transaction data downloads
Document File Type File Size
Procurement card transactions 2021-22 ( PDF, 3.26 MB) PDF 3.26 MB
Procurement card transactions 2022-2023 ( ODS, 154.5 KB) ODS 154.5 KB
Procurement card transactions 2023-2024 ( ODS, 134.09 KB) ODS 134.09 KB

Social Housing Asset Value

Market and existing use value for dwellings

Under the Local Government Transparency Code 2015, we are required to publish details of the value of housing stock that is held in our Housing Revenue Account (HRA).

The information contained in the Social Housing Asset Value sets out the market and Existing Use Value - Social Housing (EUV-SH) for dwellings as of 1 April 2019 by postcode. The information includes:

  • the number of social housing dwellings
  • the total dwellings value
  • the average dwellings value

Data protection

Valuation data is listed at postal sector level without indicating individual dwelling values.

In line with paragraph 17 of the Transparency Code, postcode sectors have been merged into postcode districts where there are less than 2,500 properties in each area.

Existing Use Value for Social Housing

Existing Use Value for Social Housing (EUV-SH) is the valuation basis used for dwellings in the Statement of Accounts as per the CIPFA Code of Practice on Local Authority Accounting. This is calculated as 25% of vacant possession value as set out in the DCLG document Stock Valuation for Resource Accounting 2016. The publication of this information is not intended to suggest that tenancies should end to realise the market value of properties.

The number of Social Housing Dwellings in each District, and their respective EUV-SH and Market Values.
District Total Number Social Housing Dwellings Total Value £ (EUV-SH) Average £ (EUV-SH) Total Value £ (Market)  Average £ (Market)
Grand Total 3,851 174,152,580.00 45,222.69 414,649,000.00 107,673.07
LN10 23 1,071,840.00 46,601.74 2,552,000.00 110,956.52
LN4 1,255 57,246,210.00 45,614.51 136,300,500.00 108,605.98
LN5 444 20,913,270.00 47,101.96 49,793,500.00 112,147.52
LN6 510 23,068,920.00 45,233.18 54,926,000.00 107,698.04
NG23 1 68,250.00 68,250.00 162,500.00 162,500.00
NG32 50 1,866,900.00 37,338.00 4,445,000.00 88,900.00
NG34 1,562 69,639,990.00 44,583.86 165,809,500.00 106,152.05
PE20 6 277,200.00 46,200.00 660,000.00 110,000.00