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Local Government Finance - Data Supplier AreaLocal-Government-Finance/ReturnPOBE



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.



Timetable for Return

Current Return

POBE 2018

Return Issued

06 February 2018

Return Due

27 March 2018


Local Authority POBE form


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 2018 - Aberdeen City.xlsx) before completing and returning the forms to us.

Historical Information

Please use the links below to access past forms and guidance for this return.

  • 2017

      POBE 2017 form | POBE 2017 guidance

  • 2016

      POBE 2016 form | POBE 2016 guidance