Scottish Local Government Financial Statistics 1996-1997 Page :6

Scottish Local Government Financial Statistics 1996-1997

General fund services

TABLE 4 Detailed analysis of revenue account 1996-97 (Continued)	Ł Thousands

	Expenditure							Specific Income
	Empl- oyee costs	Oper- ating¹expen- ses	Loan²charges	Reven- ue³contrib- utions to capital outlay	Support⁴service costs	Adjust- ment⁵for inter account and inter authority transfers	Total expen- diture	Income				Spec- ific⁷ govern- ment grants	Total all specific income	Net expen- diture to be financed from grants, non- domestic rates, council taxes and balances	Net expen- diture to be financed from revenue support grant, non- domestic rates, council taxes and balances
	Empl- oyee costs	Oper- ating¹expen- ses	Loan²charges	Reven- ue³contrib- utions to capital outlay	Support⁴service costs		Total expen- diture	Sales	Fees and charges	Other⁶income	Total	Spec- ific⁷ govern- ment grants	Total all specific income

Brought forward	3,375,296	2,146,000	432,480	45,922	142,052	-111,426	6,030,324	25,343	203,044	201,722	430,109	365,883	795,992	5,600,215	5,234,332

Planning and economic development	63,326	81,313	44,605	1,377	27,837	-7,631	210,827	657	77,639	9,381	87,677	147	87,824	123,150	123,003

Leisure and recreation	77,994	289,465	55,633	3,248	19,969	-19,887	426,422	10,147	38,267	7,497	55,911	55	55,966	370,511	370,456
Countryside amenities	7,068	6,847	1,125	24	914	-288	15,690	655	1,901	2,342	4,898	-	4,898	10,792	10,792
Tourism (incl. publicity) and caravan sites	1,629	11,002	1,436	16	546	-13	14,616	485	1,056	336	1,877	-	1,877	12,739	12,739
Parks/open spaces	29,113	113,450	8,358	433	8,011	-10,504	148,861	383	5,296	996	6,675	-	6,675	142,186	142,186
Community centres	10,361	15,650	7,855	640	3,428	-349	37,585	260	3,611	344	4,215	55	4,270	33,370	33,315
Sports facilities (incl. swimming pools)	18,194	106,484	31,974	536	4,536	-8,427	153,297	3,414	18,854	1,582	23,850	-	23,850	129,447	129,447
Entertainments	10,385	16,056	4,630	1,246	2,230	-306	34,241	4,942	7,299	1,487	13,728	-	13,728	20,513	20,513
Other recreational and cultural services	1,244	19,976	255	353	304	-	22,132	8	250	410	668	-	668	21,464	21,464

Other services	145,768	189,218	123,829	16,790	124,342	-37,485	562,462	2,682	76,459	21,471	100,612	68,525	169,137	461,850	393,325
District courts	3,416	2,556	891	-	4,368	-	11,231	71	822	4,634	5,527	-	5,527	5,704	5,704
Public analyst	3,207	1,668	604	-	142	-3,419	2,202	-	602	312	914	-	914	1,288	1,288
Consumer protection	12,153	4,056	241	3	1,934	-193	18,194	22	911	62	995	-	995	17,199	17,199
Building control	17,093	11,546	256	-	2,517	-385	31,027	1,941	24,012	146	26,099	-	26,099	4,928	4,928
Urban programme	7,113	68,468	5,769	5	1,613	-400	82,568	1	64	2,267	2,332	55,039	57,371	80,236	25,197
Non-road lighting	50	6,915	562	-	259	-11	7,775	-	33	-	33	-	33	7,742	7,742
Housing loans and grants	924	385	90,179	580	1,706	-260	93,514	-	90	25	115	-	115	93,399	93,399
Homelessness	4,171	9,902	710	-	904	-70	15,617	-	10,317	247	10,564	7	10,571	5,053	5,046
Registration of births, etc.	5,276	1,900	454	-	1,104	-12	8,722	70	3,656	1	3,727	77	3,804	4,995	4,918
Registration of electors, etc.	4,125	2,028	51	-	990	-2,269	4,925	57	68	28	153	-	153	4,772	4,772
Collection of non domestic rates	1,344	2,258	205	25	3,160	-113	6,879	-	1,227	1,657	2,884	-	2,884	3,995	3,995
Collection of council tax	9,200	14,841	1,606	232	18,129	-2,484	41,524	-	9,128	3,920	13,048	303	13,351	28,476	28,173
Community charge - residual costs	847	1,749	166	26	1,068	-12	3,844	-	25	535	560	-	560	3,284	3,284
Admin of council tax benefits	4,812	4,639	544	78	6,558	-1,068	15,563	-	257	396	653	3,000	3,653	14,910	11,910
Admin of housing benefits	9,809	8,220	786	36	7,774	-1,063	25,562	-	59	381	440	9,983	10,423	25,122	15,139
Corporate management	2,854	5,946	4,661	291	55,423	-197	68,978	-	79	87	166	39	205	68,812	68,773
Council tax lands valuation	6,458	2,631	113	-	1,008	-3,194	7,016	20	24	39	83	-	83	6,933	6,933
Other lands valuation	12,579	4,600	129	-	1,658	-8,896	10,070	49	21	54	124	-	124	9,946	9,946
Miscellaneous¹¹	40,337	34,910	15,902	15,514	14,027	-13,439	107,251	451	25,064	6,680	32,195	77	32,272	75,056	74,979

General fund contributions to housing	.	28,721	.	.	.	.	28,721	.	.	.	.	.	.	28,721	28,721

General fund contribution to trading services	.	2,396	.	.	.	.	2,396	.	.	.	.	.	.	2,396	2,396

Interest on revenue balances	.	.	.	.	.	.	-	.	.	9,084	9,084		9,084	-9,084	-9,084

All services	3,662,384	2,737,113	656,547	67,337	314,200	-176,429	7,261,152	38,829	395,409	249,155	683,393	434,610	1,118,003	6,577,759	6,143,149

1 Operating expenses for education, social work, roads and transport include transfer payments.

2 Loan charges for education and social work have been apportioned notionally to sub-services pro-rata to expenditure on operating expenses.

3 Revenue contributions to capital outlay apportioned as in note 2 above.

4 Support service costs for education, social work and roads and transport have been apportioned notionally to sub-services pro-rata to expenditure on operating expenses. The roads and transport apportionment excludes concessionary fares and general fund contribution to transport.

5 All inter account and inter authority transfers are deducted from expenditure.

6 Includes other government grants of Ł51,937,000

7 As defined in Appendix B of the Local Government Finance (Scotland) Order 1996 and as returned by local authorities.

8 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.

9 Previously other vocational education was included within Further Education. Responsibility for further education was transferred from local to central government on 1 April 1993.

10 The Social Work client groups have been updated in line with the new CIPFA guidelines on accounting for social services. The "other income" figures include Ł67,076,000 of income from Health Boards, Trusts and other public bodies.

11 Includes unallocated contributions.