Local Financial Return (LFR) 2020-2021: guidance

Guidance notes to support local authorities in completing the 2020 to 2021 Local Financial Return (LFR).

10. LFR 06: Environmental Services

All expenditure and income relating to environmental services, regardless of which department provides the service, should be recorded in LFR 06. Exceptions are:

  • cleansing that relates to keeping carriageways free of litter for road safety purposes which should be recorded in LFR 05;
  • Social Protection Teams / Wardens which should be recorded in LFR 20.

10.1 Service Analysis

Environmental services data should be recorded as per the mandatory divisions of service set out in CIPFA's SeRCoP guidance.

10.2 Additional Information

Revenue Contributions to Capital (RCC) (Row 36): Record here any RCC relating to the following subservices only:

  • Environmental Health (Column F);
  • Trading Standards (Column G);
  • Waste Collection (Column H);
  • Waste Disposal (Column I).

This information collected specifically for use in the Local Government Benchmarking Framework (LGBF) and so is only required for subservices which are reflected in LGBF finance indicators.

Support Costs (Rows 38 to 40): Record here expenditure on support costs only for Trading Standards (Cell G39) and Street Cleaning (Cell J40). Street cleaning should relate to expenditure on sweeping (manual or mechanical), street washing and emptying of litter receptacles.

Net Revenue Expenditure (Rows 42 to 46): Record here net revenue expenditure for the following:

  • Public Conveniences (Cell F43);
  • Trading Standards excluding expenditure relating to Citizens Advice Bureau (CAB) / Money Advice (Cell G44);
  • Trading Standards excluding expenditure relating to both CAB / Money Advice and Animal Health (Cell G45);
  • Street Cleaning, as defined above (Cell J46).

Covid-19 Specific Grants (Row 49): Record here the amount of Covid-19 specific grants that have been applied to each subservice. A full list of Covid-19 Specific grants is provided in Annex B.



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