Scottish Local Government Financial Statistics 2005-06

General fund services

Table 4A Detailed analysis of revenue account 2005-06

	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
£ Thousands
	Expenditure							Specific Income				Net expenditure to be financed from grants, non-domestic rates, council taxes and balances	Specific ³ government grants
Education ²	3,033,574	1,302,170	38,330	17,183	114,430	-98,811	4,406,876	87,716	123,113	84,178	295,007	4,111,869	204,792
Pre-primary education	182,747	93,075	3,400	1,947	7,512	-4,197	284,484	6,725	7,000	3,585	17,310	267,174	4,580
Primary education	1,149,368	443,681	4,186	5,126	42,826	-32,152	1,613,035	33,000	37,876	22,914	93,790	1,519,245	69,975
Secondary education	1,274,263	498,323	18,135	7,434	43,939	-22,706	1,819,388	28,678	48,811	24,324	101,813	1,717,575	81,974
Special education	290,738	183,498	234	1,065	8,970	-29,717	454,788	5,088	9,749	9,628	24,465	430,323	34,446
Community Learning	98,277	56,218	6,298	1,539	6,382	-5,306	163,408	10,419	6,935	16,427	33,781	129,627	5,188
Other non-school funding	38,181	27,375	6,077	72	4,801	-4,733	71,773	3,806	12,742	7,300	23,848	47,925	8,629
Cultural and related services	268,399	396,779	36,391	5,440	34,827	-52,271	689,565	77,415	7,074	29,777	114,266	575,299	.
Museums and galleries	29,119	21,625	2,016	1,648	3,072	-3,251	54,229	4,301	485	2,661	7,447	46,782	.
Other cultural and heritage services	19,527	33,257	17,947	140	2,951	-2,431	71,391	9,034	2,276	7,392	18,702	52,689	.
Library service	67,039	40,161	37	637	8,449	-1,599	114,724	5,389	333	1,181	6,903	107,821	.
Tourism	3,350	13,937	5,456	-62	1,183	-127	23,737	1,837	958	1,080	3,875	19,862	.
Countryside recreation and management	14,481	11,706	38	66	1,185	-566	26,910	2,997	423	2,002	5,422	21,488	.
Sport facilities (incl swimming pools and golf courses)	62,991	115,167	8,519	765	7,987	-4,509	190,920	36,097	1,364	8,862	46,323	144,597	.
Community parks and open spaces	51,713	130,395	31	794	7,302	-36,405	153,830	8,399	102	3,278	11,779	142,051	.
Other recreation and sport	20,179	30,531	2,347	1,452	2,698	-3,383	53,824	9,361	1,133	3,321	13,815	40,009	.
Social work ⁴	1,090,040	1,676,415	48,720	7,829	85,826	-100,790	2,808,040	214,605	211,286	327,784	753,675	2,054,365	25,488
Service Strategy	19,415	6,843	114	-175	2,357	-2,117	26,437	48	632	1,483	2,163	24,274	538
Children's Panel	112	1,980	77	-	357	-21	2,505	4	74	60	138	2,367	6
Children and families	270,978	292,898	19,169	3,056	19,796	-17,657	588,240	3,600	67,046	13,819	84,465	503,775	1,861
Older persons	484,166	753,583	10,889	3,343	37,174	-35,998	1,253,157	154,888	27,566	118,160	300,614	952,543	3,408
Adults with physical or sensory disabilities	56,347	124,432	7,659	502	5,893	-13,898	180,935	11,243	4,473	11,077	26,793	154,142	3,080
Adults with learning disabilities	147,745	334,527	3,750	763	13,232	-25,625	474,392	34,731	21,155	119,707	175,593	298,799	2,979
Adults with mental health needs	37,950	104,792	4,626	291	3,363	-3,514	147,508	7,711	5,711	49,371	62,793	84,715	12,666
Adults with addictions/substance misuse	14,670	20,830	1,116	49	1,111	-477	37,299	1,137	2,345	7,957	11,439	25,860	79
HIV/ AIDS	751	1,379	45	-	89	-37	2,227	49	109	343	501	1,726	4
Service to asylum seekers and refugees	1,275	436	764	-	41	-15	2,501	5	1,363	1,602	2,970	-469	1
Criminal justice social work services	56,631	34,715	511	-	2,413	-1,431	92,839	1,189	80,812	4,205	86,206	6,633	866
Police, fire and emergency planning	1,048,388	181,023	255,076	16,343	9,349	-8,325	1,501,854	59,933	70,728	75,380	206,041	1,295,813	526,594
Crime management	460,559	80,258	-	5,154	1,765	-4,435	543,301	24,755	48,329	17,508	90,592	452,709	282,800
Traffic management	64,096	10,934	-	657	324	-643	75,368	3,614	3,302	1,795	8,711	66,657	40,504
Public order	33,643	5,375	-	354	136	-107	39,401	3,088	1,667	1,110	5,865	33,536	22,149
Community safety	192,445	31,810	-	2,020	868	-1,404	225,739	10,824	6,820	11,458	29,102	196,637	123,210
Call management	104,139	16,868	-	899	321	-1,085	121,142	4,918	10,552	2,046	17,516	103,626	55,821
Police pensions	.	.	192,715	.	.	-	192,715	2,097	-	33,467	35,564	157,151	2,055
Common police services	.	.	7,391	.	.	-	7,391	-	-	-	-	7,391	-
Fire fighting and rescue	184,536	34,888	55	7,259	5,849	-589	231,998	3,679	58	1,748	5,485	226,513	-
Community fire safety	8,292	867	378	-	74	-62	9,549	138	-	257	395	9,154	-
Fire fighters' pensions	.	.	54,537	.	.	-	54,537	6,820	-	5,991	12,811	41,726	-
Fire service emergency planning and civil protection	678	23	-	-	12	-	713	-	-	-	-	713	55
Roads and transport	108,297	528,199	39,909	10,834	34,277	-48,349	673,167	100,120	31,704	6,255	138,079	535,088	.
Road construction	2,379	2,515	-	473	195	-1,604	3,958	307	-	-	307	3,651	.
Winter maintenance	2,346	54,336	-	150	1,411	-120	58,123	758	-	17	775	57,348	.
Structural, environmental & safety maintenance & repairs	41,043	198,486	643	8,340	19,069	-33,933	233,648	27,475	6,332	1,676	35,483	198,165	.
Road lighting	7,866	53,703	-	373	2,495	-2,529	61,908	2,581	331	148	3,060	58,848	331
School crossing patrols	11,598	3,615	-	-	366	-258	15,321	23	43	23	89	15,232	.
Other network and traffic management	23,333	33,536	7	375	4,732	-2,329	59,654	6,099	6,025	958	13,082	46,572	.
Parking	11,155	21,219	167	291	1,539	-1,105	33,266	56,155	2	1,812	57,969	-24,703	.
Non- LA public transport: Concessionary fares	1,665	61,076	38,976	59	1,043	-2,959	99,860	323	4,571	61	4,955	94,905	.
Non- LA public transport: Support to operators and voluntary groups	.	.	.	583	.	-917	-334	4,003	13,156	959	18,118	-18,452	.
Non- LA public transport: Co-ordination	6,912	8,958	116	190	3,427	-2,595	17,008	2,396	1,244	601	4,241	12,767	.
General fund contributions to trading services	.	90,755	.	.	.	.	90,755	.	.	.	.	90,755	.
Carried forward	5,548,698	4,084,586	418,426	57,629	278,709	-308,546	10,079,502	539,789	443,905	523,374	1,507,068	8,572,434	756,874

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 2005 and as returned by local authorities.
4 The 'Other income' figures for Social Work include £291,931,000 of income from Health Authorities.
5 Includes Unallocated contributions to/from special funds
6 Includes leasing payments

Table 4A Detailed analysis of revenue account 2005-06 (Continued)

	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
£ Thousands
	Expenditure							Specific Income				Net expenditure to be financed from grants, non-domestic rates, council taxes and balances	Specific ³ government grants
Brought forward	5,548,698	4,084,586	418,426	57,629	278,709	-308,546	10,079,502	539,789	443,905	523,374	1,507,068	8,572,434	756,874
Environmental services	218,638	403,251	2,938	6,079	32,871	-28,302	635,475	91,282	45,338	22,797	159,417	476,058	.
Cemetery, cremation and mortuary services	9,891	22,879	4	1,951	1,860	-197	36,388	19,565	1	248	19,814	16,574	.
Coast protection	143	694	-	-	138	-18	957	5	1	-	6	951	.
Flood defence and land drainage	905	3,965	-	9	208	-45	5,042	16	-22	5	-1	5,043	.
Environmental Health	58,697	35,218	21	33	7,715	-5,848	95,836	11,112	3,180	5,475	19,767	76,069	.
Trading Standards	18,667	9,308	828	2	2,686	-701	30,790	1,224	1,965	358	3,547	27,243	.
Waste Collection	56,142	125,451	417	967	8,380	-9,731	181,626	30,182	26,728	5,498	62,408	119,218	.
Waste Disposal	28,014	148,002	1,668	2,954	6,306	-7,258	179,686	22,488	11,285	10,024	43,797	135,889	.
Other waste management	46,179	57,734	-	163	5,578	-4,504	105,150	6,690	2,200	1,189	10,079	95,071	.
Planning and economic development	143,701	151,631	26,396	9,720	38,170	-18,001	351,617	136,196	31,293	24,903	192,392	159,225	.
Planning: Building control	27,338	22,431	29	28	5,541	-3,776	51,591	53,117	12	413	53,542	-1,951	.
Planning: Development control	27,175	8,572	42	59	8,690	-459	44,079	28,706	208	165	29,079	15,000	.
Planning: Policy	24,862	12,352	599	5,908	6,515	-2,996	47,240	2,151	2,036	1,277	5,464	41,776	.
Planning: Environmental initiatives	10,224	10,764	1,110	560	1,970	-140	24,488	5,021	1,278	6,117	12,416	12,072	.
Economic development	54,102	97,512	24,616	3,165	15,454	-10,630	184,219	47,201	27,759	16,931	91,891	92,328	.
Central services	480,272	421,451	37,487	22,139	170,874	-184,056	948,167	98,098	80,780	218,101	396,979	551,188	.
Council tax collection	16,235	20,162	410	50	24,045	-2,092	58,810	12,291	1,208	6,965	20,464	38,346	.
Council tax benefit administration	17,073	6,796	4,348	145	8,167	-4,333	32,196	381	18,650	8,995	28,026	4,170	.
Non-domestic rates collection	2,737	2,489	166	-	5,104	84	10,580	1,189	4	2,006	3,199	7,381	.
Housing benefit administration	22,621	8,440	255	860	12,836	-1,727	43,285	1,129	23,251	4,306	28,686	14,599	.
Registration of births, deaths and marriages	8,650	2,237	-	142	3,952	-393	14,588	6,846	-	424	7,270	7,318	.
Emergency Planning (non Police or Fire)	2,527	1,520	-	180	782	-186	4,823	192	240	95	527	4,296	.
District Courts	4,767	5,058	1,306	-	4,198	-7	15,322	3,538	68	4,869	8,475	6,847	.
Licensing	5,513	5,463	-	-	4,052	-551	14,477	11,618	176	417	12,211	2,266	.
Conducting Elections	293	2,597	-	-	924	-3	3,811	113	938	1,009	2,060	1,751	.
Registration of electors	4,974	2,017	-	-	776	-2	7,765	83	-	15	98	7,667	.
Council tax valuation	9,162	1,939	-	-	814	-6	11,909	82	-	27	109	11,800	.
Non-domestic lands valuation	12,214	3,254	-	17	1,556	-3	17,038	186	-	64	250	16,788	.
Local land charges	19	3	-	-	-	-	22	101	-	-	101	-79	.
Non-road lighting	813	11,164	-	12	547	-159	12,377	2,992	-	93	3,085	9,292	.
General grants, bequests and donations	1,341	7,736	1,907	-	1,045	-6	12,023	23	1,613	233	1,869	10,154	.
Corporate and democratic core costs	26,098	44,329	89	329	90,287	-3,031	158,101	483	546	440	1,469	156,632	.
Non-distributed costs	61,884	33,017	-	1,407	2,742	-14,447	84,603	218	-	158	376	84,227	.
Other ⁵	283,351	263,230	29,006	18,997	9,047	-157,194	446,437	56,633	34,086	187,985	278,704	167,733	.
General fund contributions to housing	.	-	.	.	.	.	-	.	.	.	.	-	.
General fund contribution to trading services	.	6,692	.	.	.	.	6,692	.	.	.	.	6,692	.
Interest on revenue balances	.	.	.	.	.	.	.	.	.	20,894	20,894	-20,894	.
Loan Charges⁶	.	.	.	.	.	.	792,404	.	.	.	.	792,404	.
All services	6,391,309	5,067,611	485,247	95,567	520,624	-538,905	12,813,857	865,365	601,316	810,069	2,276,750	10,537,107	756,874

Page updated: Tuesday, January 09, 2007

Scottish Government