Local Authorities are required to submit returns to the Scottish Government on the actual and forecast capital expenditure at regular intervals.
Quarterly Capital Returns are submitted every 3 months. They are referred to as CR Q1, CR Q2, CR Q3 and CR Q4. An additional capital return - CR Final - is submitted at the end of each Financial Year.
Following validation of the data contained in these returns official statistics on Local Government Expenditure is published. In addition an annual report has been introduced from 2007-08 containing more detailed information from Final Capital Returns of recent years.
The Capital Expenditure Report 2007-08 is available here.