Guidance

2023/24 £15 million grant to support local bodies with financial reporting

Published 5 September 2024

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 grant the authority is then eligible for is determined by fee scale data. This includes 460 local bodies (not including pension funds) which had “opted-in” to the appointing person arrangements with fees determined by PSAA’s fee scale data list for 2023/24. A further 4 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.

The audit fees of two local authority pension funds (City of London and Cornwall Council) had not been taken into account in previous years allocations of this grant, when other similar local authority pension funds had been. These pension funds are legally part of the councils, but have separate audit requirements, so for those “opted-in” to the PSAA framework both audit fees have previously been taken into account when determining share of the grant. However, for opted out councils the pension fund fees were not included when determining allocations in 2021/22 and 2022/23. All local authority pension funds have now  been included.

New bodies created during 2023/24, including York and North Yorkshire Combined Authority and East Midlands Combined County Authority are not included, but will be eligible for inclusion next year.

Methodology

The £15 million grant has been allocated to bodies by taking the proportion of each bodies’ 2023/24 scale fee to the total value of all 2023/24 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. As previously indicated, £10,959 that was allocated to Kings Lynn Drainage Board last year, but returned due to their change in classification, has also been included for allocation this year.

This methodology was one of five methodologies consulted upon in 2021 and was endorsed by 57% of respondents. The same methodology was retained for the 2023/24 grant.  This year’s allocations will differ from last year’s allocations which were based on 2022/23 scale fee data.

2023/24 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 opted-out bodies confirmed the fees paid for audit including, where relevant, the pension fund as well.

With regard to the inclusion of the two pension funds as listed above, this means that in effect all the other payments in previous years will have included an overpaid amount. Having considered the options, the simplest way to rectify this with minimal impact or inconvenience to the receiving authorities is to offset all these small overpayments against the historic underpayments for the two bodies.  While the amounts involved are very small (£140 on average), we have contacted all the other recipient authorities and bodies to give them the opportunity to challenge this proposal.

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 other 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. From the 1 April 2023, the creation of new unitary councils of: North Yorkshire Council, Somerset Council, Westmorland and Furness Council and Cumberland Council, and the abolition of the predecessor councils in these areas.

2. Hartlepool Development Corporation and Middlesborough Development Corporation are new bodies, whose funding will be paid to them via Tees Valley Combined Authority.

3. Lindsay Marsh Drainage Board is also eligible as a newly created category 1 authority this year.

4. South Yorkshire Passenger Transport Executive’s (SYPTE) dissolution took place on 1 April 2023 and all of its functions, property, rights and liabilities in accordance with legislation transferred to South Yorkshire Mayoral Combined Authority.

Table 1: Summary of allocations for eligible Bodies

Organisation	Organisation type	2023/24 allocation	Notes
Chief Constable of Avon and Somerset	Chief Constable	£7,886	Opted in
Chief Constable of Bedfordshire	Chief Constable	£6,554	Opted in
Chief Constable of Cambridgeshire	Chief Constable	£6,554	Opted in
Chief Constable of Cheshire	Chief Constable	£6,631	Opted in
Chief Constable of Cleveland	Chief Constable	£6,504	Opted in
Chief Constable of Cumbria	Chief Constable	£6,745	Opted in
Chief Constable of Derbyshire	Chief Constable	£6,885	Opted in
Chief Constable of Devon and Cornwall	Chief Constable	£7,864	Opted in
Chief Constable of Dorset	Chief Constable	£6,575	Opted in
Chief Constable of Durham	Chief Constable	£5,948	Opted in
Chief Constable of Gloucestershire	Chief Constable	£6,589	Opted in
Chief Constable of Greater Manchester	Chief Constable	£18,198	Opted in
Chief Constable of Hampshire	Chief Constable	£7,384	Opted in
Chief Constable of Hertfordshire	Chief Constable	£6,554	Opted in
Chief Constable of Humberside	Chief Constable	£6,504	Opted in
Chief Constable of Kent	Chief Constable	£7,544	Opted in
Chief Constable of Lancashire	Chief Constable	£7,851	Opted in
Chief Constable of Leicestershire	Chief Constable	£6,624	Opted in
Chief Constable of Lincolnshire	Chief Constable	£6,644	Opted in
Chief Constable of Merseyside	Chief Constable	£7,816	Opted in
Chief Constable of Norfolk	Chief Constable	£6,225	Opted in
Chief Constable of North Yorkshire	Chief Constable	£6,524	Opted in
Chief Constable of Northamptonshire	Chief Constable	£6,624	Opted in
Chief Constable of Northumbria	Chief Constable	£7,357	Opted in
Chief Constable of Nottinghamshire	Chief Constable	£6,684	Opted in
Chief Constable of South Yorkshire	Chief Constable	£7,895	Opted in
Chief Constable of Staffordshire	Chief Constable	£6,424	Opted in
Chief Constable of Suffolk	Chief Constable	£6,228	Opted in
Chief Constable of Surrey	Chief Constable	£6,163	Opted in
Chief Constable of Sussex	Chief Constable	£7,584	Opted in
Chief Constable of Thames Valley	Chief Constable	£7,298	Opted in
Chief Constable of Warwickshire	Chief Constable	£6,500	Opted in
Chief Constable of West Mercia	Chief Constable	£7,634	Opted in
Chief Constable of West Midlands	Chief Constable	£9,912	Opted in
Chief Constable of West Yorkshire	Chief Constable	£9,538	Opted in
Chief Constable of Wiltshire	Chief Constable	£6,589	Opted in
Commissioner of Police of the Metropolis	Chief Constable	£40,354	Opted in
Cambridgeshire and Peterborough Combined Authority	Combined Authority	£14,809	Opted in
Greater Manchester Combined Authority	Combined Authority	£33,221	Opted in
Liverpool City Region Combined Authority	Combined Authority	£18,418	Opted in
North East Combined Authority	Combined Authority	£9,233	Opted in
North of Tyne Combined Authority	Combined Authority	£12,307	Opted in
South Yorkshire Mayoral Combined Authority	Combined Authority	£15,935	Opted in
Tees Valley Combined Authority	Combined Authority	£14,696	Opted in
West Midlands Combined Authority	Combined Authority	£22,190	Opted in
West of England Combined Authority	Combined Authority	£16,802	Opted in
West Yorkshire Combined Authority	Combined Authority	£13,346	Opted in
Cumbria Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£14,052	Opted in
London Fire Commissioner	Commissioner Fire and Rescue Authority	£25,769	Opted in
North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£13,034	Opted in
Northamptonshire Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£13,288	Opted in
Staffordshire Police Fire and Crime Commissioner Fire and Rescue Authority	Commissioner Fire and Rescue Authority	£12,806	Opted in
Cambridgeshire County Council	County Council	£38,543	Opted in
Derbyshire County Council	County Council	£45,103	Opted in
Devon County Council	County Council	£42,139	Opted in
East Sussex County Council	County Council	£36,578	Opted in
Essex County Council	County Council	£55,632	Opted in
Gloucestershire County Council	County Council	£37,690	Opted in
Hampshire County Council	County Council	£41,665	Opted in
Hertfordshire County Council	County Council	£49,311	Opted in
Kent County Council	County Council	£58,639	Opted in
Lancashire County Council	County Council	£46,183	Opted in
Leicestershire County Council	County Council	£35,451	Opted in
Lincolnshire County Council	County Council	£40,389	Opted in
Norfolk County Council	County Council	£49,735	Opted in
Nottinghamshire County Council	County Council	£36,848	Opted in
Oxfordshire County Council	County Council	£40,667	Opted in
Staffordshire County Council	County Council	£44,616	Opted in
Suffolk County Council	County Council	£37,187	Opted in
Surrey County Council	County Council	£53,517	Opted in
Warwickshire County Council	County Council	£38,394	Opted in
West Sussex County Council	County Council	£42,363	Opted in
Worcestershire County Council	County Council	£40,802	Opted in
Adur District Council	District Council	£19,776	Opted in
Amber Valley Borough Council	District Council	£19,682	Opted in
Arun District Council	District Council	£22,195	Opted in
Ashfield District Council	District Council	£22,236	Opted in
Ashford Borough Council	District Council	£24,807	Opted in
Babergh District Council	District Council	£21,905	Opted in
Basildon Borough Council	District Council	£25,229	Opted in
Basingstoke and Deane Borough Council	District Council	£21,808	Opted in
Bassetlaw District Council	District Council	£22,169	Opted in
Blaby District Council	District Council	£19,490	Opted in
Bolsover District Council	District Council	£20,297	Opted in
Borough Council of King’s Lynn and West Norfolk	District Council	£20,572	Opted in
Borough of Broxbourne	District Council	£21,425	Opted in
Boston Borough Council	District Council	£18,258	Opted in
Braintree District Council	District Council	£22,852	Opted in
Breckland Council	District Council	£19,732	Opted in
Brentwood Borough Council	District Council	£25,975	Opted in
Broadland District Council	District Council	£18,017	Opted in
Bromsgrove District Council	District Council	£20,692	Opted in
Broxtowe Borough Council	District Council	£20,164	Opted in
Burnley Borough Council	District Council	£20,610	Opted in
Cambridge City Council	District Council	£24,268	Opted in
Cannock Chase District Council	District Council	£21,025	Opted in
Canterbury City Council	District Council	£23,172	Opted in
Castle Point Borough Council	District Council	£21,969	Opted in
Charnwood Borough Council	District Council	£21,948	Opted in
Chelmsford City Council	District Council	£23,192	Opted in
Cheltenham Borough Council	District Council	£21,346	Opted in
Cherwell District Council	District Council	£24,407	Opted in
Chesterfield Borough Council	District Council	£21,269	Opted in
Chichester District Council	District Council	£20,037	Opted in
Chorley Borough Council	District Council	£20,172	Opted in
City of Lincoln Council	District Council	£19,466	Opted in
Colchester City Council	District Council	£26,348	Opted in
Cotswold District Council	District Council	£19,079	Opted in
Crawley Borough Council	District Council	£24,405	Opted in
Dacorum Borough Council	District Council	£26,745	Opted in
Dartford Borough Council	District Council	£19,664	Opted in
Derbyshire Dales District Council	District Council	£16,567	Opted in
Dover District Council	District Council	£21,624	Opted in
East Cambridgeshire District Council	District Council	£20,574	Opted in
East Devon District Council	District Council	£20,853	Opted in
East Hampshire District Council	District Council	£21,089	Opted in
East Hertfordshire District Council	District Council	£23,057	Opted in
East Lindsey District Council	District Council	£19,375	Opted in
East Staffordshire Borough Council	District Council	£20,148	Opted in
East Suffolk Council	District Council	£29,633	Opted in
Eastbourne Borough Council	District Council	£25,187	Opted in
Eastleigh Borough Council	District Council	£29,331	Opted in
Elmbridge Borough Council	District Council	£20,934	Opted in
Epping Forest District Council	District Council	£25,889	Opted in
Epsom and Ewell Borough Council	District Council	£20,191	Opted in
Erewash Borough Council	District Council	£22,025	Opted in
Exeter City Council	District Council	£23,411	Opted in
Fareham Borough Council	District Council	£19,805	Opted in
Fenland District Council	District Council	£20,063	Opted in
Folkestone and Hythe District Council	District Council	£23,448	Opted in
Forest of Dean District Council	District Council	£19,626	Opted in
Fylde Borough Council	District Council	£19,605	Opted in
Gedling Borough Council	District Council	£17,842	Opted in
Gloucester City Council	District Council	£24,895	Opted in
Gosport Borough Council	District Council	£21,102	Opted in
Gravesham Borough Council	District Council	£21,491	Opted in
Great Yarmouth Borough Council	District Council	£23,601	Opted in
Guildford Borough Council	District Council	£32,871	Opted in
Harborough District Council	District Council	£17,842	Opted in
Harlow District Council	District Council	£27,633	Opted in
Hart District Council	District Council	£21,320	Opted in
Hastings Borough Council	District Council	£21,416	Opted in
Havant Borough Council	District Council	£19,420	Opted in
Hertsmere Borough Council	District Council	£21,775	Opted in
High Peak Borough Council	District Council	£20,007	Opted in
Hinckley and Bosworth Borough Council	District Council	£20,066	Opted in
Horsham District Council	District Council	£20,667	Opted in
Huntingdonshire District Council	District Council	£21,154	Opted in
Hyndburn Borough Council	District Council	£18,931	Opted in
Ipswich Borough Council	District Council	£31,015	Opted in
Lancaster City Council	District Council	£22,483	Opted in
Lewes District Council	District Council	£19,435	Opted in
Lichfield District Council	District Council	£19,377	Opted in
Maidstone Borough Council	District Council	£20,759	Opted in
Maldon District Council	District Council	£20,030	Opted in
Malvern Hills District Council	District Council	£18,051	Opted in
Mansfield District Council	District Council	£22,715	Opted in
Melton Borough Council	District Council	£18,560	Opted in
Mid Devon District Council	District Council	£20,712	Opted in
Mid Suffolk District Council	District Council	£20,408	Opted in
Mid Sussex District Council	District Council	£20,428	Opted in
Mole Valley District Council	District Council	£19,668	Opted in
New Forest District Council	District Council	£23,024	Opted in
Newark and Sherwood District Council	District Council	£20,648	Opted in
Newcastle under Lyme Borough Council	District Council	£21,804	Opted in
North Devon District Council	District Council	£19,758	Opted in
North East Derbyshire District Council	District Council	£23,059	Opted in
North Hertfordshire District Council	District Council	£20,830	Opted in
North Kesteven District Council	District Council	£19,278	Opted in
North Norfolk District Council	District Council	£20,841	Opted in
North Warwickshire Borough Council	District Council	£18,225	Opted in
North West Leicestershire District Council	District Council	£20,751	Opted in
Norwich City Council	District Council	£29,660	Opted in
Nuneaton And Bedworth Borough Council	District Council	£21,362	Opted in
Oadby and Wigston Borough Council	District Council	£18,252	Opted in
Oxford City Council	District Council	£31,674	Opted in
Pendle Borough Council	District Council	£17,847	Opted in
Preston City Council	District Council	£23,494	Opted in
Redditch Borough Council	District Council	£23,846	Opted in
Reigate and Banstead Borough Council	District Council	£20,779	Opted in
Ribble Valley Borough Council	District Council	£17,775	Opted in
Rochford District Council	District Council	£20,277	Opted in
Rossendale Borough Council	District Council	£19,093	Opted in
Rother District Council	District Council	£20,128	Opted in
Rugby Borough Council	District Council	£21,795	Opted in
Runnymede Borough Council	District Council	£27,832	Opted in
Rushcliffe Borough Council	District Council	£17,885	Opted in
Rushmoor Borough Council	District Council	£20,238	Opted in
Sevenoaks District Council	District Council	£20,101	Opted in
South Cambridgeshire District Council	District Council	£22,987	Opted in
South Derbyshire District Council	District Council	£20,087	Opted in
South Hams District Council	District Council	£18,397	Opted in
South Holland District Council	District Council	£19,528	Opted in
South Kesteven District Council	District Council	£21,034	Opted in
South Norfolk District Council	District Council	£22,176	Opted in
South Oxfordshire District Council	District Council	£19,794	Opted in
South Ribble Borough Council	District Council	£19,652	Opted in
South Staffordshire Council	District Council	£19,468	Opted in
Spelthorne Borough Council	District Council	£28,638	Opted in
St Albans City and District Council	District Council	£22,926	Opted in
Stafford Borough Council	District Council	£21,047	Opted in
Staffordshire Moorlands District Council	District Council	£19,284	Opted in
Stevenage Borough Council	District Council	£25,807	Opted in
Stratford-on-Avon District Council	District Council	£19,426	Opted in
Stroud District Council	District Council	£20,757	Opted in
Surrey Heath Borough Council	District Council	£19,297	Opted in
Swale Borough Council	District Council	£23,524	Opted in
Tamworth Borough Council	District Council	£20,414	Opted in
Tandridge District Council	District Council	£21,077	Opted in
Teignbridge District Council	District Council	£20,192	Opted in
Tendring District Council	District Council	£22,569	Opted in
Test Valley Borough Council	District Council	£21,044	Opted in
Tewkesbury Borough Council	District Council	£18,871	Opted in
Thanet District Council	District Council	£25,020	Opted in
Three Rivers District Council	District Council	£19,088	Opted in
Tonbridge and Malling Borough Council	District Council	£19,495	Opted in
Torridge District Council	District Council	£18,111	Opted in
Tunbridge Wells Borough Council	District Council	£20,963	Opted in
Uttlesford District Council	District Council	£21,010	Opted in
Vale of White Horse District Council	District Council	£19,509	Opted in
Warwick District Council	District Council	£21,433	Opted in
Watford Borough Council	District Council	£20,713	Opted in
Waverley Borough Council	District Council	£22,553	Opted in
Wealden District Council	District Council	£21,792	Opted in
Welwyn Hatfield Borough Council	District Council	£23,577	Opted in
West Devon Borough Council	District Council	£17,034	Opted in
West Lancashire Borough Council	District Council	£28,783	Opted in
West Lindsey District Council	District Council	£18,447	Opted in
West Oxfordshire District Council	District Council	£19,418	Opted in
West Suffolk Council	District Council	£27,818	Opted in
Winchester City Council	District Council	£21,988	Opted in
Woking Borough Council	District Council	£42,647	Opted in
Worcester City Council	District Council	£20,584	Opted in
Worthing Borough Council	District Council	£19,517	Opted in
Wychavon District Council	District Council	£18,512	Opted in
Wyre Borough Council	District Council	£19,865	Opted in
Wyre Forest District Council	District Council	£20,171	Opted in
Avon Fire Authority	Fire and Rescue Authority	£13,121	Opted in
Bedfordshire Fire and Rescue Authority	Fire and Rescue Authority	£12,990	Opted in
Buckinghamshire and Milton Keynes Fire Authority	Fire and Rescue Authority	£13,301	Opted in
Cambridgeshire and Peterborough Fire Authority	Fire and Rescue Authority	£13,231	Opted in
Cheshire Fire Authority	Fire and Rescue Authority	£12,490	Opted in
Cleveland Fire Authority	Fire and Rescue Authority	£13,396	Opted in
County Durham and Darlington Fire and Rescue Service	Fire and Rescue Authority	£12,856	Opted in
Derbyshire Fire Authority	Fire and Rescue Authority	£15,026	Opted in
Devon and Somerset Fire Authority	Fire and Rescue Authority	£14,453	Opted in
Dorset and Wiltshire Fire and Rescue Authority	Fire and Rescue Authority	£16,768	Opted in
East Sussex Fire Authority	Fire and Rescue Authority	£13,136	Opted in
Hampshire and Isle of Wight Fire and Rescue Authority	Fire and Rescue Authority	£14,490	Opted in
Hereford and Worcester Fire Authority	Fire and Rescue Authority	£13,607	Opted in
Humberside Fire Authority	Fire and Rescue Authority	£13,120	Opted in
Kent and Medway Fire and Rescue Authority	Fire and Rescue Authority	£14,431	Opted in
Lancashire Combined Fire Authority	Fire and Rescue Authority	£12,902	Opted in
Leicester, Leicestershire and Rutland Combined Fire Authority	Fire and Rescue Authority	£12,336	Opted in
Merseyside Fire And Rescue Authority	Fire and Rescue Authority	£13,530	Opted in
Nottinghamshire and City of Nottingham Fire Authority	Fire and Rescue Authority	£13,213	Opted in
Royal Berkshire Fire Authority	Fire and Rescue Authority	£14,094	Opted in
Shropshire and Wrekin Fire Authority	Fire and Rescue Authority	£12,208	Opted in
South Yorkshire Fire and Rescue Authority	Fire and Rescue Authority	£14,033	Opted in
Tyne and Wear Fire and Rescue Authority	Fire and Rescue Authority	£13,189	Opted in
West Midlands Fire and Rescue Authority	Fire and Rescue Authority	£15,597	Opted in
West Yorkshire Fire and Rescue Authority	Fire and Rescue Authority	£14,429	Opted in
Hartlepool Development Corporation	Functional Body	£8,359	Opted in
Middlesbrough Development Corporation	Functional Body	£8,359	Opted in
South Tees Development Corporation	Functional Body	£11,807	Opted in
Greater London Authority	GLA and its functional bodies	£55,320	Opted in
London Legacy Development Corporation	GLA and its functional bodies	£30,894	Opted in
Old Oak and Park Royal Development Corporation	GLA and its functional bodies	£9,336	Opted in
Transport for London	GLA and its functional bodies	£41,985	Opted in
Broads Authority	LG Misc	£9,349	Opted in
Lee Valley Regional Park Authority	LG Misc	£9,163	Opted in
Lindsey Marsh Drainage Board	LG Misc	£13,932	Opted in
Transport for the North	LG Misc	£15,081	Opted in
Barnet London Borough Council	London Borough Council	£63,921	Opted in
Bexley London Borough Council	London Borough Council	£51,239	Opted in
Brent London Borough Council	London Borough Council	£70,090	Opted in
City of Westminster Council	London Borough Council	£66,880	Opted in
Croydon London Borough Council	London Borough Council	£81,689	Opted in
Haringey London Borough Council	London Borough Council	£69,566	Opted in
Hounslow London Borough Council	London Borough Council	£53,377	Opted in
Islington London Borough Council	London Borough Council	£68,864	Opted in
London Borough of Barking and Dagenham	London Borough Council	£60,584	Opted in
London Borough of Bromley	London Borough Council	£46,575	Opted in
London Borough of Camden Council	London Borough Council	£58,116	Opted in
London Borough of Ealing	London Borough Council	£61,026	Opted in
London Borough of Enfield	London Borough Council	£62,089	Opted in
London Borough of Hackney	London Borough Council	£74,483	Opted in
London Borough of Hammersmith and Fulham	London Borough Council	£59,925	Opted in
London Borough of Harrow	London Borough Council	£54,554	Opted in
London Borough of Havering Council	London Borough Council	£58,757	Opted in
London Borough of Hillingdon	London Borough Council	£56,246	Opted in
London Borough of Lambeth	London Borough Council	£72,431	Opted in
London Borough of Lewisham	London Borough Council	£66,979	Opted in
London Borough of Redbridge	London Borough Council	£53,661	Opted in
London Borough of Richmond upon Thames	London Borough Council	£39,868	Opted in
London Borough of Sutton	London Borough Council	£41,649	Opted in
London Borough of Tower Hamlets	London Borough Council	£70,493	Opted in
London Borough of Waltham Forest	London Borough Council	£58,988	Opted in
Merton Council	London Borough Council	£54,717	Opted in
Newham London Borough Council	London Borough Council	£78,253	Opted in
Royal Borough of Greenwich	London Borough Council	£67,340	Opted in
Royal Borough of Kensington and Chelsea	London Borough Council	£47,819	Opted in
Royal Borough of Kingston upon Thames	London Borough Council	£44,088	Opted in
Southwark Council	London Borough Council	£77,445	Opted in
Wandsworth Borough Council	London Borough Council	£45,411	Opted in
Barnsley Metropolitan Borough Council	Metropolitan District Council	£51,743	Opted in
Birmingham City Council	Metropolitan District Council	£156,324	Opted in
Bolton Metropolitan Borough Council	Metropolitan District Council	£45,111	Opted in
Bury Metropolitan Borough Council	Metropolitan District Council	£44,822	Opted in
Calderdale Metropolitan Borough Council	Metropolitan District Council	£46,738	Opted in
City of Bradford Metropolitan District Council	Metropolitan District Council	£61,701	Opted in
City of Wakefield Metropolitan District Council	Metropolitan District Council	£54,601	Opted in
Coventry City Council	Metropolitan District Council	£65,786	Opted in
Doncaster Metropolitan Borough Council	Metropolitan District Council	£59,947	Opted in
Dudley Metropolitan Borough Council	Metropolitan District Council	£50,092	Opted in
Gateshead Metropolitan Borough Council	Metropolitan District Council	£49,397	Opted in
Kirklees Metropolitan Council	Metropolitan District Council	£59,219	Opted in
Knowsley Metropolitan Borough Council	Metropolitan District Council	£41,318	Opted in
Leeds City Council	Metropolitan District Council	£78,017	Opted in
Liverpool City Council	Metropolitan District Council	£83,777	Opted in
Manchester City Council	Metropolitan District Council	£75,656	Opted in
Newcastle City Council	Metropolitan District Council	£56,476	Opted in
North Tyneside Council	Metropolitan District Council	£49,482	Opted in
Oldham Metropolitan Borough Council	Metropolitan District Council	£50,131	Opted in
Rochdale Metropolitan Borough Council	Metropolitan District Council	£48,572	Opted in
Rotherham Metropolitan Borough Council	Metropolitan District Council	£53,481	Opted in
Salford City Council	Metropolitan District Council	£51,166	Opted in
Sandwell Metropolitan Borough Council	Metropolitan District Council	£81,560	Opted in
Sefton Council	Metropolitan District Council	£51,746	Opted in
Sheffield City Council	Metropolitan District Council	£63,858	Opted in
Solihull Metropolitan Borough Council	Metropolitan District Council	£48,021	Opted in
South Tyneside Council	Metropolitan District Council	£50,751	Opted in
St Helens Metropolitan Borough Council	Metropolitan District Council	£43,360	Opted in
Stockport Metropolitan Borough Council	Metropolitan District Council	£45,479	Opted in
Sunderland City Council	Metropolitan District Council	£47,972	Opted in
Tameside Metropolitan Borough Council	Metropolitan District Council	£40,007	Opted in
Trafford Metropolitan Borough Council	Metropolitan District Council	£46,030	Opted in
Walsall Metropolitan Borough Council	Metropolitan District Council	£53,152	Opted in
Wigan Council	Metropolitan District Council	£47,807	Opted in
Wirral Metropolitan Borough Council	Metropolitan District Council	£58,104	Opted in
Wolverhampton City Council	Metropolitan District Council	£67,376	Opted in
Dartmoor National Park Authority	National Park Authority	£5,522	Opted in
Exmoor National Park Authority	National Park Authority	£5,492	Opted in
Lake District National Park Authority	National Park Authority	£7,005	Opted in
New Forest National Park Authority	National Park Authority	£5,587	Opted in
North York Moors National Park Authority	National Park Authority	£5,819	Opted in
Northumberland National Park Authority	National Park Authority	£6,349	Opted in
Peak District National Park Authority	National Park Authority	£6,244	Opted in
South Downs National Park Authority	National Park Authority	£5,993	Opted in
Yorkshire Dales National Park Authority	National Park Authority	£5,925	Opted in
Merseytravel	Passenger Transport Executive	£15,895	Opted in
Nexus	Passenger Transport Executive	£12,505	Opted in
Transport for Greater Manchester	Passenger Transport Executive	£15,534	Opted in
Avon Pension Fund (C/O Bath and North East Somerset Council)	Pension Fund audit	£13,169	Opted in
Barking and Dagenham Pension Fund	Pension Fund audit	£10,489	Opted in
Barnet Pension Fund	Pension Fund audit	£10,663	Opted in
Bedfordshire Pension Fund (C/O Bedford Borough Council)	Pension Fund audit	£13,303	Opted in
Berkshire Pension Fund (C/O Royal Borough of Windsor and Maidenhead)	Pension Fund audit	£12,292	Opted in
Bexley Pension Fund	Pension Fund audit	£11,559	Opted in
Brent Pension Fund	Pension Fund audit	£12,105	Opted in
Bromley Pension Fund	Pension Fund audit	£10,987	Opted in
Buckinghamshire Pension Fund	Pension Fund audit	£12,983	Opted in
Cambridgeshire Pension Fund	Pension Fund audit	£12,125	Opted in
Camden Pension Fund	Pension Fund audit	£9,693	Opted in
Cheshire Pension Fund (C/O Cheshire West and Chester Council)	Pension Fund audit	£13,187	Opted in
City of Westminster Pension Fund	Pension Fund audit	£12,105	Opted in
Cornwall Pension Fund	Pension Fund audit	£50,440	Opted in
Croydon Pension Fund	Pension Fund audit	£12,105	Opted in
Cumbria Pension Fund (C/O Westmorland & Furness Council)	Pension Fund audit	£11,564	Opted in
Derbyshire Pension Fund	Pension Fund audit	£15,170	Opted in
Devon Pension Fund	Pension Fund audit	£13,162	Opted in
Dorset Pension Fund	Pension Fund audit	£11,572	Opted in
Durham Pension Fund	Pension Fund audit	£12,317	Opted in
Ealing Pension Fund	Pension Fund audit	£11,096	Opted in
East Riding Pension Fund	Pension Fund audit	£13,700	Opted in
East Sussex Pension Fund	Pension Fund audit	£12,586	Opted in
Enfield Pension Fund	Pension Fund audit	£11,953	Opted in
Essex Pension Fund	Pension Fund audit	£13,724	Opted in
Gloucestershire Pension Fund	Pension Fund audit	£10,987	Opted in
Greater Manchester Pension Fund (C/O Tameside Metropolitan Borough Council)	Pension Fund audit	£24,720	Opted in
Greenwich Pension Fund	Pension Fund audit	£12,711	Opted in
Hackney Pension Fund	Pension Fund audit	£10,221	Opted in
Hammersmith and Fulham Pension Fund	Pension Fund audit	£12,105	Opted in
Hampshire Pension Fund	Pension Fund audit	£14,926	Opted in
Haringey Pension Fund	Pension Fund audit	£10,712	Opted in
Harrow Pension Fund	Pension Fund audit	£10,414	Opted in
Havering Pension Fund	Pension Fund audit	£11,974	Opted in
Hertfordshire Pension Fund	Pension Fund audit	£12,845	Opted in
Hillingdon Pension Fund	Pension Fund audit	£11,381	Opted in
Hounslow Pension Fund	Pension Fund audit	£9,656	Opted in
Isle of Wight Pension Fund	Pension Fund audit	£10,016	Opted in
Islington Pension Fund	Pension Fund audit	£11,804	Opted in
Kensington and Chelsea Pension Fund	Pension Fund audit	£12,105	Opted in
Kent Pension Fund	Pension Fund audit	£14,642	Opted in
Kingston upon Thames Pension Fund	Pension Fund audit	£11,830	Opted in
Lambeth Pension Fund	Pension Fund audit	£9,698	Opted in
Lancashire Pension Fund	Pension Fund audit	£14,729	Opted in
Leicestershire Pension Fund	Pension Fund audit	£11,805	Opted in
Lewisham Pension Fund	Pension Fund audit	£11,830	Opted in
Lincolnshire Pension Fund	Pension Fund audit	£11,525	Opted in
Merseyside Pension Fund (C/O Wirral Metropolitan Borough Council)	Pension Fund audit	£15,542	Opted in
Merton Pension Fund	Pension Fund audit	£11,389	Opted in
Newham Pension Fund	Pension Fund audit	£10,965	Opted in
Norfolk Pension Fund	Pension Fund audit	£13,423	Opted in
North Yorkshire Pension Fund	Pension Fund audit	£12,843	Opted in
Northamptonshire Pension Fund	Pension Fund audit	£17,250	Opted in
Nottinghamshire Pension Fund	Pension Fund audit	£13,113	Opted in
Oxfordshire Pension Fund	Pension Fund audit	£11,597	Opted in
Redbridge Pension Fund	Pension Fund audit	£9,885	Opted in
Shropshire Pension Fund	Pension Fund audit	£10,528	Opted in
Somerset Pension Fund	Pension Fund audit	£10,713	Opted in
Southwark Pension Fund	Pension Fund audit	£10,505	Opted in
Staffordshire Pension Fund	Pension Fund audit	£12,689	Opted in
Suffolk Pension Fund	Pension Fund audit	£12,865	Opted in
Surrey Pension Fund	Pension Fund audit	£13,823	Opted in
Sutton Pension Fund	Pension Fund audit	£10,781	Opted in
Teesside Pension Fund (C/O Middlesbrough Council)	Pension Fund audit	£14,263	Opted in
Tower Hamlets Pension Fund	Pension Fund audit	£10,168	Opted in
Tyne and Wear Pension Fund (C/O South Tyneside Council)	Pension Fund audit	£15,725	Opted in
Waltham Forest Pension Fund	Pension Fund audit	£10,144	Opted in
Wandsworth Pension Fund	Pension Fund audit	£11,313	Opted in
Warwickshire Pension Fund	Pension Fund audit	£11,481	Opted in
West Midlands Pension Fund (C/O Wolverhampton City Council)	Pension Fund audit	£20,472	Opted in
West Sussex Pension Fund	Pension Fund audit	£13,178	Opted in
West Yorkshire Pension Fund (C/O City of Bradford Metropolitan District Council)	Pension Fund audit	£19,597	Opted in
Wiltshire Pension Fund	Pension Fund audit	£11,781	Opted in
Worcestershire Pension Fund	Pension Fund audit	£11,999	Opted in
London Pensions Fund Authority	Pensions Authority	£23,680	Opted in
South Yorkshire Pensions Authority	Pensions Authority	£20,658	Opted in
Mayor’s Office for Policing and Crime	Police and Crime Commissioner	£47,386	Opted in
Police and Crime Commissioner for Avon and Somerset	Police and Crime Commissioner	£14,365	Opted in
Police and Crime Commissioner for Bedfordshire	Police and Crime Commissioner	£12,126	Opted in
Police and Crime Commissioner for Cambridgeshire	Police and Crime Commissioner	£12,408	Opted in
Police and Crime Commissioner for Cheshire	Police and Crime Commissioner	£13,230	Opted in
Police and Crime Commissioner for Cleveland	Police and Crime Commissioner	£13,638	Opted in
Police and Crime Commissioner for Derbyshire	Police and Crime Commissioner	£13,684	Opted in
Police and Crime Commissioner for Devon, Cornwall and the Isles of Scilly	Police and Crime Commissioner	£14,387	Opted in
Police and Crime Commissioner for Dorset	Police and Crime Commissioner	£11,935	Opted in
Police and Crime Commissioner for Durham	Police and Crime Commissioner	£11,992	Opted in
Police and Crime Commissioner for Gloucestershire	Police and Crime Commissioner	£12,522	Opted in
Police and Crime Commissioner for Hampshire and the Isle of Wight	Police and Crime Commissioner	£15,999	Opted in
Police and Crime Commissioner for Hertfordshire	Police and Crime Commissioner	£12,783	Opted in
Police and Crime Commissioner for Humberside	Police and Crime Commissioner	£13,638	Opted in
Police and Crime Commissioner for Kent	Police and Crime Commissioner	£17,412	Opted in
Police and Crime Commissioner for Lancashire	Police and Crime Commissioner	£13,413	Opted in
Police and Crime Commissioner for Leicestershire	Police and Crime Commissioner	£13,233	Opted in
Police and Crime Commissioner for Lincolnshire	Police and Crime Commissioner	£12,450	Opted in
Police and Crime Commissioner for Merseyside	Police and Crime Commissioner	£14,824	Opted in
Police and Crime Commissioner for Norfolk	Police and Crime Commissioner	£13,348	Opted in
Police and Crime Commissioner for Northumbria	Police and Crime Commissioner	£14,033	Opted in
Police and Crime Commissioner for Nottinghamshire	Police and Crime Commissioner	£13,628	Opted in
Police and Crime Commissioner for South Yorkshire	Police and Crime Commissioner	£15,466	Opted in
Police and Crime Commissioner for Suffolk	Police and Crime Commissioner	£12,784	Opted in
Police and Crime Commissioner for Surrey	Police and Crime Commissioner	£14,663	Opted in
Police and Crime Commissioner for Sussex	Police and Crime Commissioner	£15,223	Opted in
Police and Crime Commissioner for Thames Valley	Police and Crime Commissioner	£15,811	Opted in
Police and Crime Commissioner for Warwickshire	Police and Crime Commissioner	£12,326	Opted in
Police and Crime Commissioner for West Mercia	Police and Crime Commissioner	£13,354	Opted in
Police and Crime Commissioner for West Midlands	Police and Crime Commissioner	£18,044	Opted in
Police and Crime Commissioner for Wiltshire	Police and Crime Commissioner	£12,710	Opted in
North Yorkshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£13,137	Opted in
Northamptonshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£14,269	Opted in
Police, Fire and Crime Commissioner for Cumbria	Police Fire and Crime Commissioner	£12,352	Opted in
Staffordshire Police Fire and Crime Commissioner	Police Fire and Crime Commissioner	£13,090	Opted in
Bath and North East Somerset Council	Unitary Authority	£49,189	Opted in
Bedford Borough Council	Unitary Authority	£42,428	Opted in
Blackburn with Darwen Borough Council	Unitary Authority	£38,400	Opted in
Blackpool Council	Unitary Authority	£42,109	Opted in
Borough of Telford and Wrekin	Unitary Authority	£43,338	Opted in
Bournemouth, Christchurch and Poole Council	Unitary Authority	£60,365	Opted in
Bracknell Forest Borough Council	Unitary Authority	£42,316	Opted in
Brighton and Hove City Council	Unitary Authority	£58,253	Opted in
Bristol City Council	Unitary Authority	£87,389	Opted in
Buckinghamshire Council	Unitary Authority	£88,332	Opted in
Central Bedfordshire Council	Unitary Authority	£51,085	Opted in
Cheshire East Council	Unitary Authority	£51,396	Opted in
Cheshire West and Chester Council	Unitary Authority	£56,078	Opted in
City of York Council	Unitary Authority	£39,571	Opted in
Cornwall Council	Unitary Authority	£91,634	Opted in
Council of the Isles of Scilly	Unitary Authority	£17,499	Opted in
Cumberland Council	Unitary Authority	£92,683	Opted in
Darlington Borough Council	Unitary Authority	£38,053	Opted in
Derby City Council	Unitary Authority	£52,207	Opted in
Dorset Council	Unitary Authority	£77,316	Opted in
Durham County Council	Unitary Authority	£79,565	Opted in
East Riding of Yorkshire Council	Unitary Authority	£50,984	Opted in
Halton Borough Council	Unitary Authority	£42,820	Opted in
Hartlepool Borough Council	Unitary Authority	£41,145	Opted in
Herefordshire Council	Unitary Authority	£47,966	Opted in
Isle of Wight Council	Unitary Authority	£45,443	Opted in
Kingston upon Hull City Council	Unitary Authority	£62,196	Opted in
Leicester City Council	Unitary Authority	£54,533	Opted in
Luton Borough Council	Unitary Authority	£64,263	Opted in
Medway Council	Unitary Authority	£54,626	Opted in
Middlesbrough Council	Unitary Authority	£44,732	Opted in
Milton Keynes Council	Unitary Authority	£62,890	Opted in
North East Lincolnshire Council	Unitary Authority	£42,210	Opted in
North Lincolnshire Council	Unitary Authority	£39,562	Opted in
North Northamptonshire Council	Unitary Authority	£105,062	Opted in
North Somerset Council	Unitary Authority	£46,892	Opted in
North Yorkshire Council	Unitary Authority	£105,446	Opted in
Northumberland Council	Unitary Authority	£66,266	Opted in
Nottingham City Council	Unitary Authority	£84,134	Opted in
Peterborough City Council	Unitary Authority	£44,854	Opted in
Plymouth City Council	Unitary Authority	£52,281	Opted in
Portsmouth City Council	Unitary Authority	£54,579	Opted in
Reading Borough Council	Unitary Authority	£41,257	Opted in
Redcar and Cleveland Borough Council	Unitary Authority	£46,059	Opted in
Royal Borough of Windsor and Maidenhead	Unitary Authority	£37,269	Opted in
Rutland County Council	Unitary Authority	£26,374	Opted in
Shropshire Council	Unitary Authority	£51,164	Opted in
Slough Borough Council	Unitary Authority	£65,809	Opted in
Somerset Council	Unitary Authority	£102,780	Opted in
South Gloucestershire Council	Unitary Authority	£48,733	Opted in
Southampton City Council	Unitary Authority	£51,912	Opted in
Southend on Sea City Council	Unitary Authority	£51,828	Opted in
Stockton-on-Tees Borough Council	Unitary Authority	£48,449	Opted in
Stoke-on-Trent City Council	Unitary Authority	£62,151	Opted in
Swindon Borough Council	Unitary Authority	£49,407	Opted in
Thurrock Council	Unitary Authority	£50,116	Opted in
Torbay Council	Unitary Authority	£43,040	Opted in
Warrington Borough Council	Unitary Authority	£64,741	Opted in
West Berkshire Council	Unitary Authority	£37,871	Opted in
West Northamptonshire Council	Unitary Authority	£105,062	Opted in
Westmorland and Furness Council	Unitary Authority	£92,683	Opted in
Wiltshire Council	Unitary Authority	£59,452	Opted in
Wokingham Borough Council	Unitary Authority	£42,992	Opted in
East London Waste Authority	Waste Disposal Authority	£12,444	Opted in
Merseyside Waste Disposal Authority	Waste Disposal Authority	£21,282	Opted in
North London Waste Authority	Waste Disposal Authority	£12,499	Opted in
West London Waste Authority	Waste Disposal Authority	£14,308	Opted in
Western Riverside Waste Authority	Waste Disposal Authority	£7,714	Opted in
City of London Corporation	London Borough Council	£47,369	Opted out
Essex Police Fire and Crime Commissioner and Police Fire and Crime Commisisoner Group	Police Fire and Crime Commissioner	£25,161	Opted out
Essex Chief Constable	Chief Constable	£10,783	Opted out
Essex Police Fire and Crime Commissioner Fire and Rescue Authority	Combined Fire and Rescue Authority	£15,325	Opted out
City of London Pension Fund	Pension Fund audit	£41,261	Opted out