Scottish Local Government Financial Statistics 2005-06

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General fund services

Table 4A Detailed analysis of revenue account 2005-06

£ Thousands

Expenditure

Specific Income

Net expenditure to be financed from grants, non-domestic rates, council taxes and balancesSpecific 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

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)

£ Thousands

Expenditure

Specific Income

Net expenditure to be financed from grants, non-domestic rates, council taxes and balancesSpecific 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

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

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