POBE (Annual)
Provisional Outturn and Budget Estimate

The POBE form and Additional Information Sheets are sent to all local authorities annually to complete a breakdown by service and sub-service of their Provisional Outturn expenditure for the current year and their Budget Estimates for the forthcoming year.
The information is used for a variety of purposes including the calculation of Grant Aided Expenditure (GAE) assessments and HM Treasury also require the information.
Click here to view the timetable for Local Government Finance returns to the Scottish Executive

Local Authority form updated 29 March 2006 - Please re-download

POBE 2006
To access the correct set of POBE downloads please click on the relevant link below:
Local Authority
Police and Fire Joint Boards


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Local Authority POBE Downloads
This is the section to download POBE files if you are a Local Authority.
Please click on the links below to download the guidance and blank form - you should save each file on your computer using a meaningful name (e.g. POBE.xls) before completing and returning the forms to us.

Return Issued | 17 February 2006 | Updated 29 March 2006- please re-download  |
Return Due | 13 April 2006 | |


Police and Fire Joint Boards POBE Downloads
This is the section to download POBE files if you are a Police or Fire Joint Board.
Please click on the links below to download the guidance and blank form - you should save each file on your computer using a meaningful name (e.g. POBE.xls) before completing and returning the forms to us.

Return Issued | 17 February 2006 |
Return Due | 13 April 2006 |

