Scottish Local Government Financial Statistics 2013-14
Scottish Local Government Financial Statistics is an annual publication that provides a comprehensive overview of Scottish Local Authority financial activity. The publication covers Local Authority income, revenue and capital expenditure, outstanding debt, local taxation and Local Authority pensions.
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ANNEX B - Subjective Analysis of General Fund Revenue Expenditure and Income, 2013-14
£thousands | ||||||||||||
Education Services | Culture and Related Services | Social Work Services | Roads and Transport | Environmental Services | Planning and Development Services | Central Services | Housing Services (Non-HRA) |
Trading with the Public | Total General Fund Services | HRA Housing Services | Total General Fund Services (inc HRA) | |
---|---|---|---|---|---|---|---|---|---|---|---|---|
EXPENDITURE | ||||||||||||
Employee Costs | ||||||||||||
Teachers | 2,393,209 | 2,393,209 | 2,393,209 | |||||||||
All other Employees | 878,823 | 220,726 | 1,288,141 | 193,578 | 294,214 | 150,861 | 477,640 | 105,246 | 23,014 | 3,632,243 | 133,774 | 3,766,017 |
Total Employee Costs | 3,272,032 | 220,726 | 1,288,141 | 193,578 | 294,214 | 150,861 | 477,640 | 105,246 | 23,014 | 6,025,452 | 133,774 | 6,159,226 |
Operating Costs | ||||||||||||
Premises Related Costs | 503,773 | 88,724 | 67,550 | 63,923 | 40,323 | 36,414 | 56,181 | 66,693 | 5,046 | 928,627 | 360,029 | 1,288,656 |
Transport Related Expenditure | 165,787 | 22,169 | 56,906 | 56,904 | 92,587 | 2,783 | 16,470 | 1,782 | 18,294 | 433,682 | 5,219 | 438,901 |
Supplies and Services | 399,224 | 98,902 | 135,334 | 165,329 | 179,860 | 62,112 | 144,830 | 54,279 | 16,740 | 1,256,610 | 71,525 | 1,328,135 |
Third Party Payments | 259,740 | 245,062 | 2,068,440 | 263,402 | 155,707 | 125,605 | 52,086 | 283,947 | 4,516 | 3,458,505 | 24,904 | 3,483,409 |
Other local authorities | 15,882 | 10,254 | 9,800 | 33,719 | 837 | 1,090 | 430 | 224 | 0 | 72,236 | 4 | 72,240 |
Health authorities | 8,193 | 0 | 102,360 | 412 | 0 | 372 | 38 | 294 | 0 | 111,669 | 0 | 111,669 |
All Other Third Party Payments | 235,665 | 234,808 | 1,956,280 | 229,271 | 154,870 | 124,143 | 51,618 | 283,429 | 4,516 | 3,274,600 | 24,900 | 3,299,500 |
Total Operating Costs | 1,328,524 | 454,857 | 2,328,230 | 549,558 | 468,477 | 226,914 | 269,567 | 406,701 | 44,596 | 6,077,424 | 461,677 | 6,539,101 |
Transfer Payments | ||||||||||||
School Children and students | 24,166 | 24,166 | 24,166 | |||||||||
Social Work Clients | 50,243 | 50,243 | 50,243 | |||||||||
Housing benefits | 1,778,034 | 1,778,034 | 1,778,034 | |||||||||
Debits resulting from soft loans to clients etc. | 0 | 0 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 8 | 0 | 8 |
Other Transfer Payments | 7,883 | 18,657 | 24,180 | 6,059 | 1,487 | 46,010 | -933 | 93,462 | 77 | 196,882 | 4,657 | 201,539 |
Total Transfer Payments | 32,049 | 18,657 | 74,423 | 6,059 | 1,487 | 46,018 | -933 | 1,871,496 | 77 | 2,049,333 | 4,657 | 2,053,990 |
Support Services | ||||||||||||
Total Support Services | 177,928 | 39,192 | 196,501 | 40,085 | 58,517 | 44,024 | 174,495 | 26,253 | 1,999 | 758,994 | 70,151 | 829,145 |
Revenue Contribution to Capital | ||||||||||||
Total Revenue Contribution to Capital | 21,726 | 6,826 | 4,995 | 21,535 | 11,891 | 5,066 | 32,272 | 2,032 | 246 | 106,589 | 187,153 | 293,742 |
Adjustment for Inter Account and Inter Authority Transfers | ||||||||||||
Contributions from other local authorities | -9,042 | -516 | -14,249 | -42,869 | -1,577 | -572 | -5,574 | -35 | -949 | -75,383 | 0 | -75,383 |
Recharges (income from other accounts within the authority) | -18,215 | -32,104 | -22,172 | -83,345 | -30,098 | -9,559 | -236,371 | -25,012 | -675 | -457,551 | -26,704 | -484,255 |
Total Adjustment for Inter Account and Inter Authority Transfers | -27,257 | -32,620 | -36,421 | -126,214 | -31,675 | -10,131 | -241,945 | -25,047 | -1,624 | -532,934 | -26,704 | -559,638 |
Gross Expenditure | 4,805,002 | 707,638 | 3,855,869 | 684,601 | 802,911 | 462,752 | 711,096 | 2,386,681 | 68,308 | 14,484,858 | 830,708 | 15,315,566 |
INCOME | ||||||||||||
Government Grants | ||||||||||||
Ring-fenced Revenue Grants | 4,357 | 0 | 0 | 0 | 0 | 0 | 0 | 4,227 | 0 | 8,584 | 3,673 | 12,257 |
General Capital Grant used to fund grants to third parties | 0 | 1,038 | 0 | 22,468 | 0 | 2,844 | 0 | 98,962 | 0 | 125,312 | 0 | 125,312 |
Other Central Government Grants (excl GRG) | 39,480 | 1,507 | 94,284 | 11,363 | 6,990 | 23,373 | 37,389 | 1,612,393 | 66 | 1,826,845 | 2,299 | 1,829,144 |
Total Government Grants | 43,837 | 2,545 | 94,284 | 33,831 | 6,990 | 26,217 | 37,389 | 1,715,582 | 66 | 1,960,741 | 5,972 | 1,966,713 |
Other Grants reimbursements and Contributions | ||||||||||||
Contributions from Health Authorities | 404,068 | 404,068 | 404,068 | |||||||||
All other grants, reimbursements and contributions | 40,397 | 13,535 | 45,450 | 15,184 | 8,068 | 31,096 | 25,595 | 187,269 | 0 | 366,594 | 3,209 | 369,803 |
Total Other Grants reimbursements and Contributions | 40,397 | 13,535 | 449,518 | 15,184 | 8,068 | 31,096 | 25,595 | 187,269 | 0 | 770,662 | 3,209 | 773,871 |
Customer and Client Receipts | ||||||||||||
Income from charges to service users | 46,448 | 31,927 | 252,456 | 87,141 | 39,237 | 22,951 | 29,789 | 16,272 | 18,168 | 544,389 | 56,272 | 600,661 |
Rent Income | 1,681 | 5,786 | 3,172 | 13,707 | 1,136 | 35,779 | 12,851 | 100,481 | 1,070 | 175,663 | 998,237 | 1,173,900 |
Other Sales, Fees and Charges | 72,434 | 33,472 | 20,384 | 74,370 | 77,084 | 62,347 | 89,069 | 44,047 | 50,605 | 523,812 | 18,853 | 542,665 |
Total Customer and Client Receipts | 120,563 | 71,185 | 276,012 | 175,218 | 117,457 | 121,077 | 131,709 | 160,800 | 69,843 | 1,243,864 | 1,073,362 | 2,317,226 |
Credits resulting from soft loans | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 0 | 0 | 3 | 0 | 3 |
Total Income | 204,797 | 87,265 | 819,814 | 224,233 | 132,515 | 178,392 | 194,694 | 2,063,651 | 69,909 | 3,975,270 | 1,082,543 | 5,057,813 |
Service Net Revenue Expenditure / Income(-) | 4,600,205 | 620,373 | 3,036,055 | 460,368 | 670,396 | 284,360 | 516,402 | 323,030 | -1,601 | 10,509,588 | -251,835 | 10,257,753 |
Net Revenue Expenditure (with Ring Fenced Grants Added Back In) | 4,604,562 | 620,373 | 3,036,055 | 460,368 | 670,396 | 284,360 | 516,402 | 327,257 | -1,601 | 10,518,172 | -248,162 | 10,270,010 |
Finance Costs (net of Investment Income) | 589,303 | 135,615 | 724,918 | |||||||||
Surplus(-)/deficit from Significant Trading Operations | -30,724 | 0 | -30,724 | |||||||||
Statutory repayment of debt | 598,150 | 115,626 | 713,776 | |||||||||
Net Revenue Expenditure to be financed by GRG, local taxation and reserves | 11,674,901 | 3,079 | 11,677,980 |
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Email: Euan Smith
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