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Collection

Valuation Office Agency departmental spending over £25,000

This series brings together all the monthly details of the Valuation Office Agency (VOA) spend with suppliers for transactions over £25,000.

The spreadsheets below set out monthly details of VOA’s spending with suppliers covering transactions over £25,000.

Explanations of headings used in the data:

Amounts

Invoice amounts are shown as positive (debit) values. Credit Note/Memo amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘). All figures shown are gross amounts paid inclusive of Value Added Tax (VAT).

Date column

Dates are posting dates; in this instance the date when the expense posting to the Trade Creditor account is posted for payment.

Expense type

Entries in this column are ‘Material Group’ descriptions defined within VOA’s ERP (Enterprise Resource Planning) system. This is the greatest level of detail (lowest level of granularity) that any commercial purchase is described in within the ERP system. Although limited by system text field length restrictions, this field information provides the most detailed description of the goods/services purchased and also provides for data collection/comparison/interrogation month-on-month from one period to the next.

Line amounts less than £25,000

HM Treasury guidance states: ‘If a single invoice has been coded to multiple expense types, and/or expense areas the value shown should be the amount paid against each individual expense types/expense area combination, even where each entry at this level may be less than £25,000.’

In line with this, our report discloses paid invoice expenditure where the gross value of the entire invoice is greater than £25,000 and breaks this down into separate invoice lines where more than one expense type/expense area is involved resulting in some entries with line amount less than £25,000.

2026

2025

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014