Scottish Local Government Financial Statistics 2004-05

TABLE 4A Detailed analysis of revenue account 2004-05

£ Thousands

	Expenditure							Specific Income				Net expenditure to be financed from grants, non-domestic rates, council taxes and balances	Specific ³ government grants
	Employee costs	Operating costs	Transfer payments	Revenue contributions to capital	Support service costs	Adjustment ¹ for inter account and inter authority transfers	Total expenditure	Sales, Fees and charges	Other central Government Grants (excl RSG)	Other income	Total income		Specific ³ government grants
Education ²	2,889,953	1,250,682	26,345	11,172	100,675	-98,152	4,180,675	94,887	112,220	56,102	263,209	3,917,466	175,006
Pre-primary education	168,990	86,219	1,709	994	6,596	-5,639	258,869	6,136	6,600	3,908	16,644	242,225	2,884
Primary education	1,100,181	428,577	4,193	3,345	34,603	-37,929	1,532,970	36,719	32,033	14,171	82,923	1,450,047	54,683
Secondary education	1,216,508	474,126	12,330	4,916	35,699	-20,347	1,723,232	31,370	43,476	12,951	87,797	1,635,435	71,651
Special education	278,965	172,173	236	458	7,765	-24,835	434,762	8,264	10,539	7,496	26,299	408,463	31,452
Community Learning	90,213	61,388	4,622	1,156	6,442	-3,249	160,572	9,333	9,920	12,780	32,033	128,539	4,406
Other non-school funding	35,096	28,199	3,255	303	9,570	-6,153	70,270	3,065	9,652	4,796	17,513	52,757	9,930
Cultural and related services	247,604	378,026	32,234	6,371	34,047	-42,395	655,887	74,280	6,593	21,418	102,291	553,596	.
Museums and galleries	25,768	21,787	2,005	1,637	2,891	-3,844	50,244	4,612	443	1,832	6,887	43,357	.
Other cultural and heritage services	17,937	32,990	13,991	902	2,808	-1,522	67,106	8,658	801	3,741	13,200	53,906	.
Library service	64,423	40,818	40	367	7,634	-1,876	111,406	5,329	320	1,457	7,106	104,300	.
Tourism	2,938	9,845	5,860	-	1,385	-24	20,004	1,158	671	714	2,543	17,461	.
Countryside recreation and management	13,287	11,388	165	54	911	-241	25,564	3,068	440	1,677	5,185	20,379	.
Sport facilities (incl swimming pools and golf courses)	55,620	108,028	8,448	1,120	9,007	-3,173	179,050	35,156	1,038	7,437	43,631	135,419	.
Community parks and open spaces	49,647	123,280	5	1,587	6,430	-27,353	153,596	8,140	135	2,122	10,397	143,199	.
Other recreation and sport	17,984	29,890	1,720	704	2,981	-4,362	48,917	8,159	2,745	2,438	13,342	35,575	.
Social work ⁴	1,052,719	1,578,227	44,840	5,528	74,360	-134,540	2,621,134	191,350	215,676	298,666	705,692	1,915,442	24,989
Service Strategy	19,024	6,595	28	62	1,411	-2,386	24,734	161	719	1,073	1,953	22,781	549
Children's Panel	92	1,866	38	-	309	-16	2,289	25	105	9	139	2,150	-
Children and families	252,719	271,911	15,627	1,056	16,966	-16,775	541,504	3,827	61,947	17,471	83,245	458,259	1,807
Older persons	501,159	723,965	10,853	3,253	34,089	-81,244	1,192,075	136,799	36,917	104,355	278,071	914,004	3,481
Adults with physical or sensory disabilities	52,314	114,585	6,640	242	5,884	-11,160	168,505	9,831	4,143	10,550	24,524	143,981	3,017
Adults with learning disabilities	133,347	308,816	3,834	711	9,960	-17,544	439,124	31,499	25,485	111,010	167,994	271,130	2,795
Adults with mental health needs	29,430	97,939	4,933	89	2,844	-2,710	132,525	6,569	9,504	43,621	59,694	72,831	12,421
Adults with addictions/substance misuse	13,570	19,448	805	89	1,037	-372	34,577	1,498	3,437	5,729	10,664	23,913	74
HIV/ AIDS	821	1,350	91	1	69	-93	2,239	18	1	297	316	1,923	4
Service to asylum seekers and refugees	1,611	331	1,390	-	50	-16	3,366	7	1,184	1,840	3,031	335	2
Criminal justice social work services	48,632	31,421	601	25	1,741	-2,224	80,196	1,116	72,234	2,711	76,061	4,135	839
Police, fire and emergency planning	937,571	142,942	214,245	7,736	11,412	-7,821	1,306,085	50,364	16,750	64,034	131,148	1,174,937	495,751
Crime management	404,810	59,795	-	1,940	3,534	-4,050	466,029	14,445	9,011	14,807	38,263	427,766	266,164
Traffic management	58,471	8,791	-	325	758	-621	67,724	2,371	634	1,212	4,217	63,507	38,188
Public order	31,559	4,467	-	128	328	-104	36,378	1,388	440	1,750	3,578	32,800	20,819
Community safety	177,164	25,913	-	858	1,758	-1,472	204,221	6,550	2,132	7,122	15,804	188,417	115,921
Call management	80,028	12,342	-	293	757	-1,007	92,413	3,029	2,198	1,226	6,453	85,960	52,676
Police pensions	.	.	158,783	.	.	-	158,783	5,658	425	31,944	38,027	120,756	1,929
Common police services	.	.	8,471	.	.	-	8,471	-	-	-	-	8,471	-
Fire fighting and rescue	177,838	30,666	30	4,192	4,225	-517	216,434	8,509	1,910	1,831	12,250	204,184	-
Community fire safety	7,120	938	72	-	44	-50	8,124	188	-	126	314	7,810	-
Fire fighters' pensions	.	.	46,889	.	.	-	46,889	8,226	-	4,016	12,242	34,647	-
Fire service emergency planning and civil protection	581	30	-	-	8	-	619	-	-	-	-	619	54
Roads and transport	110,134	500,469	37,891	8,442	22,846	-44,453	635,329	93,991	35,038	7,232	136,261	499,068	.
Road construction	2,293	1,737	-	3,266	338	-1,836	5,798	130	-	-	130	5,668	.
Winter maintenance	3,053	50,437	-	-	1,316	-282	54,524	921	-	28	949	53,575	.
Structural, environmental & safety maintenance & repairs	45,310	197,688	-	3,939	10,402	-31,119	226,220	27,751	7,053	1,211	36,015	190,205	.
Road lighting	8,060	48,833	-	396	1,757	-3,018	56,028	2,583	216	263	3,062	52,966	.
School crossing patrols	11,020	4,125	-	-	398	-289	15,254	23	-	72	95	15,159	.
Other network and traffic management	22,149	22,388	-	182	4,407	-2,665	46,461	6,027	3,530	2,093	11,650	34,811	.
Parking	9,937	20,019	-	248	1,159	-903	30,460	53,089	2	1,770	54,861	-24,401	.
Non- LA public transport: Concessionary fares	1,169	58,375	37,705	1	979	-2,927	95,302	93	4,822	242	5,157	90,145	.
Non- LA public transport: Support to operators and voluntary groups	.	.	.	34	.	-408	-374	1,062	16,313	604	17,979	-18,353	.
Non- LA public transport: Co-ordination	7,143	11,573	186	376	2,090	-1,006	20,362	2,312	3,102	949	6,363	13,999	.
General fund contributions to trading services	.	85,294	.	.	.	.	85,294	.	.	.	.	85,294	.
Environmental services	192,072	374,475	3,035	7,873	28,397	-24,632	581,220	76,987	39,971	14,731	131,689	449,531	.
Cemetery, cremation and mortuary services	7,963	23,287	-	1,383	1,474	-125	33,982	18,785	-	1,481	20,266	13,716	.
Coast protection	90	681	-	-	50	-20	801	2	16	-	18	783	.
Flood defence and land drainage	509	4,522	21	18	141	-37	5,174	180	2	18	200	4,974	.
Environmental Health	53,743	30,192	7	395	7,619	-4,802	87,154	7,540	3,362	3,234	14,136	73,018	.
Trading Standards	18,715	8,721	1,358	18	2,921	-748	30,985	826	2,316	288	3,430	27,555	.
Waste Collection	45,009	116,344	248	3,406	6,377	-8,259	163,125	30,489	21,538	3,105	55,132	107,993	.
Waste Disposal	25,888	133,225	1,401	2,498	5,425	-4,439	163,998	17,927	11,572	5,321	34,820	129,178	.
Other waste management	40,155	57,503	-	155	4,390	-6,202	96,001	1,238	1,165	1,284	3,687	92,314	.
Planning and economic development	126,056	116,033	32,952	8,508	37,495	-21,862	299,182	108,635	20,767	23,539	152,941	146,241	.
Planning: Building control	26,853	8,828	-	2	4,822	-4,568	35,937	34,542	19	682	35,243	694	.
Planning: Development control	24,467	8,191	7	100	7,245	-184	39,826	25,746	70	477	26,293	13,533	.
Planning: Policy	22,112	10,825	672	5,963	5,612	-2,615	42,569	1,393	609	1,443	3,445	39,124	.
Planning: Environmental initiatives	7,863	10,061	994	178	2,291	-124	21,263	2,170	1,367	3,634	7,171	14,092	.
Economic development	44,761	78,128	31,279	2,265	17,525	-14,371	159,587	44,784	18,702	17,303	80,789	78,798	.
Central services	264,630	334,634	36,805	17,886	173,339	-146,006	681,288	120,170	65,151	117,197	302,518	378,770	.
Council tax collection	15,628	21,059	-	211	24,034	-1,951	58,981	15,540	1,789	5,145	22,474	36,507	.
Council tax benefit administration	14,606	6,660	-	15	7,421	-2,085	26,617	1,432	9,714	10,380	21,526	5,091	.
Non-domestic rates collection	2,360	2,703	203	-	4,452	-213	9,505	2,315	85	71	2,471	7,034	.
Housing benefit administration	20,815	8,212	5	24	11,146	-1,424	38,778	1,122	14,070	11,443	26,635	12,143	.
Registration of births, deaths and marriages	7,982	2,715	-	-	3,171	-219	13,649	6,805	-	27	6,832	6,817	.
Emergency Planning (non Police or Fire)	2,160	1,222	-	1	590	-133	3,840	76	132	41	249	3,591	.
District Courts	4,464	5,097	1,302	-	3,922	-121	14,664	3,473	61	4,750	8,284	6,380	.
Licensing	5,887	5,876	-	-	3,953	-666	15,050	12,100	179	402	12,681	2,369	.
Conducting Elections	166	2,219	-	-	829	-21	3,193	33	948	618	1,599	1,594	.
Registration of electors	5,121	2,060	-	4	894	-5	8,074	138	-	11	149	7,925	.
Council tax valuation	8,470	1,837	-	7	673	-7	10,980	80	-	1	81	10,899	.
Non-domestic lands valuation	12,705	3,315	-	11	1,325	-7	17,349	157	-	51	208	17,141	.
Local land charges	21	51	-	-	1	-	73	55	-	-	55	18	.
Non-road lighting	257	10,621	-	33	443	-22	11,332	2,766	64	45	2,875	8,457	.
General grants, bequests and donations	387	6,314	2,193	-	202	-	9,096	21	-	260	281	8,815	.
Corporate and democratic core costs	26,268	36,849	-	15	101,144	-11,817	152,459	568	159	791	1,518	150,941	.
Non-distributed costs	50,638	22,297	-	-	3,747	-12,631	64,051	63	-	194	257	63,794	.
Other ⁵	86,695	195,527	33,102	17,565	5,392	-114,684	223,597	73,426	37,950	82,967	194,343	29,254	.
General fund contributions to housing	.	218	.	.	.	.	218	.	.	.	.	218	.
General fund contribution to trading services	.	3,580	.	.	.	.	3,580	.	.	.	.	3,580	.
Interest on revenue balances	.	.	.	.	.	.	-	.	.	24,748	24,748	-24,748	.
Loan Charges⁶	.	.	.	.	.	.	772,648	.	.	.	.	772,648	.
All services	5,820,739	4,679,286	428,347	73,516	482,571	-519,861	11,737,246	810,664	512,166	627,667	1,950,497	9,786,749	695,746

1 All inter account and inter authority transfers are deducted from expenditure.
2 The contract costs associated with school cleaning/janitorial services and school meals services have been included under operating expenses. These services are contracted out under the Compulsory Competitive Tendering Regulations.
3 As listed in Appendix B of the Report to the Local Government Finance (Scotland) Order 2004 and as returned by local authorities.
4 The 'Other income' figures for Social Work include £ 267,250,000 of income from Health Authorities.
5 Includes Unallocated contributions to/from special funds
6 Includes leasing payments

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Scottish Local Government Financial Statistics 2004-05