FOI Request Cost Codes

Request 101001610144

I wish to receive a list of your organisation’s cost codes and a description of what each code stands for. I use the term “cost codes” to refer to codes used by the council relating to a specific area of spending. If the council uses a different term for such spending areas, I would like to be informed of such difference.
I would like this information to be presented as follows:
Cost code: xxxx Description: xxxx (what this cost code represents)

I would like to receive this information electronically, in an Excel spreadsheet.

Response 04-10-2017

The Council's financial codes comprise three elements which combine to describe areas of spending.

The three elements are:

Nominal: This describes the type of expenditure. e.g.00000 Promoted Teachers (salary).

Cost Centre: This effectively describes the location at which the expenditure is incurred. e.g. 4000 Buckie High School.

Management Centre: This provides further analysis of expenditure type as required by departments. Mainly used for specific Revenue or Capital projects identification and by Educational Services and Social Work. The default management centre if no further detail is required is 9999.

Find the lists in PDF format below:

Nominal     Cost Centre     Management Centre