We are legally required to publish information about income and expenditure arising from developer contributions (section 106 and CIL).

For each financial year, starting from 2019/20, we are required to publish an Infrastructure Funding Statement (IFS). This is made up of three parts:

• Section 106 Report: including a summary of section 106 income and expenditure (including details of some non-monetary contributions); details of projects on which section 106 receipts were spent or allocated; and the amount of section 106 receipts retained at the end of the financial year
• CIL Report: including a summary of CIL income and expenditure; details of projects on which CIL was spent or allocated; and the amount of CIL retained at the end of the financial year
• Infrastructure List: a statement of the infrastructure projects or types of infrastructure which we intend will be, or may be, wholly or partly funded by CIL

The IFS will also set out the CIL spending procedure and details of how we will allocate CIL receipts.

We are required to publish an IFS for each financial year by the end of the following December.

For the years before 2019/20, we were required to publish reports on CIL income and expenditure for each financial year in which we received CIL income.