Finance & Transparency


The need to improve recycling performance and attain greater diversion from landfill requires investment in new operational arrangements. This, together with continued increases in waste generation and Landfill Tax rates, has a direct effect on the Authority’s budget. Throughout this section you can find information about the financing and accounting systems of Merseyside Recycling and Waste Authority (MRWA), as well as Statement of Accounts, the Waste Levy and Expenditure.

Key finance documents (all files are PDF)

Financial Instructions              Tender Opening Procedure

Financial Procedural Rules      Contract Procedural Rules


The Department of Communities and Local Government have issued a revised Local Government Transparency Code 2014 that provides new guidance on the requirements for local authorities on the proactive publication of information and data. This Code is issued to meet the Government’s desire to place more power into citizens’ hands to increase democratic accountability and make it easier for local people to contribute to the local decision making process and help shape public services. The Government believes that in principle all data held and managed by local authorities should be made available to local people unless there are specific sensitivities (e.g. protecting vulnerable people or commercial and operational considerations) to doing so.

 What does this mean for the Authority?

The changes and additions to the code means that the Authority will have to publish additional sets of data on a regular basis – monthly, quarterly and annually.The Authority already publishes sets of financial data on a monthly basis – this is for all expenditure that exceeds £500 (this excludes staff salaries). The Code now requires the Authority to publish a range of new additional data sets and add to the data it already publishes which will include:

Data Type Frequency Limitations
Expenditure over £500 Monthly Personal and sensitive information may be redacted.
Credit Card Transactions Monthly Personal and sensitive information may be redacted.
Invitations to Tender Quarterly Estimated value exceeding £5000
Contracts, Agreements and Purchase Orders Quarterly Value of agreement / contract exceeding £5000
Local Authority Land Annually Owned or leased by MRWA
Grants Annually
Organisational Chart Annually
Trade Union Facility Time Annually
Senior Salaries Annually Threshold of £50K (in brackets of £5K). Identified by name only if above £150K
Constitution Annually
The Pay Multiple Annually