Local Financial Returns and Capital Returns final 2019-2020 review: consultation with data users

User consultation on the changes proposed to the 2019-2020 Local Financial Returns (LFR) and Capital Returns (CR) Final following the review of these returns.

This consultation has now closed. The final return will be made available on the local government finance statistics page on 16 September alongside a final summary of changes made to the return.

The LFRs (Local Financial Returns) and CR (Capital Return) Final are a series of detailed returns that collect final, audited revenue and capital financial data for all local authorities in Scotland on an annual basis. The data collected via these returns is summarised in the annual Scottish Local Government Finance Statistics (SLGFS) publication.

In light of COVID-19, colleagues across local authorities are facing changing priorities and additional pressures this year. To try and reduce the burden on local authority colleagues who contribute to the completion of the LFR and CR Final returns, a review of the 2019-2020 return has been undertaken.

This consultation is to capture users’ feedback on the planned changes to the 2019-20 LFR and CR Final following this review to ensure any impacts on users of the data are clearly understood. Users can provide feedback by completing the consultation survey. In particular, user feedback is sought on the changes set out in the Draft 2019-20 LFR document and detailed in the ‘Summary of Changes’ paper, both of which can be downloaded below.

This survey will remain open until 23 August 2020. All feedback received via this survey will be collated and reviewed, with revisions made to the draft return if required and where there is an appropriately strong case to do so. Please note that the 2019-2020 return provided at this time is still a draft and so is subject to further changes before it is finalised and issued to local authorities for completion. 


If you have any questions or comments on this survey or the associated documents, please contact lgfstats@gov.scot.

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