Producing time series comparable to 2020-21 LFRs: guidance note
Guidance on producing time series with service-level Local Financial Returns (LFR) data from 2011-12 to 2020-21.
Adjustments Required
The tables below detail the specific adjustments, including appropriate signage, required to calculate key figures for any of the service specific LFRs and LFR 00 respectively from 2011-12 to 2019-20 on a directly comparable basis to equivalent figures from 2020-21. Particular comparability issues for specific LFRs are noted in the next section. Please note a lower case “r” is used to represent “row”.
Adjustments for Service-specific LFRs
| 2019-20 |
|
| Gross exp. on a funding basis |
r13 |
| Gross exp. adjusted for LFRs |
r15 |
| Gross income on a funding basis |
r22 |
| Gross income adjusted for LFRs |
r24 |
| Net revenue expenditure |
r26 |
| 2016-17 to 2018-19 |
|
| Gross exp. on a funding basis |
r13 – r10 |
| Gross exp. adjusted for LFRs |
r16 – r15 |
| Gross income on a funding basis |
r23 |
| Gross income adjusted for LFRs |
r21 + r22 |
| Net revenue expenditure |
r28 – r10 |
| 2015-16 |
|
| Gross exp. on a funding basis |
r14 – r10 – r22 |
| Gross exp. adjusted for LFRs |
r14 – r10 – r19 – r20 – r22 |
| Gross income on a funding basis |
– r24 + r22 |
| Gross income adjusted for LFRs |
– r21 – r23 |
| Net revenue expenditure |
r27 – r10 |
| 2012-13 to 2014-15 |
|
| Gross exp. on a funding basis |
r12 – r9 – r16 |
| Gross exp. adjusted for LFRs |
r12 – r9 – r14 – r15 – r16 |
| Gross income on a funding basis |
– r18 + r16 |
| Gross income adjusted for LFRs |
– r17 |
| Net revenue expenditure |
r20 – r9 |
| 2011-12 |
|
| Gross exp. on a funding basis |
r11 – r9 – r14 |
| Gross exp. adjusted for LFRs |
r11 – r9 – r13 – r14 |
| Gross income on a funding basis |
– r16 + r14 |
| Gross income adjusted for LFRs |
– r15 |
| Net revenue expenditure |
r18 – r9 |
Adjustments for LFR 00
Please note that adjustments in square brackets relate to the new IJB transfer subservice in LFR 03 and so are only required for LFR 03: Social Work services.
| 2019-20 |
|
| Gross exp. on a funding basis |
r41 |
| Gross exp. adjusted for LFRs |
r43 |
| Gross income on a funding basis |
r67 |
| Gross income adjusted for LFRs |
r69 |
| Net revenue expenditure |
r71 |
| 2016-17 to 2018-19 |
|
| Gross exp. on a funding basis |
r50 – r40 [+ Cell P40] |
| Gross exp. adjusted for LFRs |
r53 – r52 + r91 [+ Cell P40] |
| Gross income on a funding basis |
r79 + r91 |
| Gross income adjusted for LFRs |
r79 + r64 |
| Net revenue expenditure |
r84 – r40 + r91 [+ Cell P40] |
| 2015-16 |
|
| Gross exp. on a funding basis |
r62 – r41 – r88 [+ Cell O41] |
| Gross exp. adjusted for LFRs |
r62 – r41 – r76 – r88 – r96 [+ Cell O41] |
| Gross income on a funding basis |
– r92 + r88 – r96 |
| Gross income adjusted for LFRs |
– r92 + r76 + r88 |
| Net revenue expenditure |
r102 – r41 [+ Cell O41] |
| 2014-15 |
|
| Gross exp. on a funding basis |
r39 – r37 – r62 |
| Gross exp. adjusted for LFRs |
r39 – r37 – r50 – r51 – r62 |
| Gross income on a funding basis |
– r66 + r62 |
| Gross income adjusted for LFRs |
– r66 + r50 + r51 + r62 |
| Net revenue expenditure |
r68 – r37 |
| 2012-13 & 2013-14 |
|
| Gross exp. on a funding basis |
r41 – r39 – r64 |
| Gross exp. adjusted for LFRs |
r41 – r39 – r52 – r53 – r64 |
| Gross income on a funding basis |
– r68 + r64 |
| Gross income adjusted for LFRs |
– r68 + r52 + r53 + r64 |
| Net revenue expenditure |
r68 – r39 |
| 2011-12 |
|
| Gross exp. on a funding basis |
r41 – r39 – r64 |
| Gross exp. adjusted for LFRs |
r41 – r39 – r52 – r64 |
| Gross income on a funding basis |
– r68 + r64 |
| Gross income adjusted for LFRs |
– r68 + r64 + r52 |
| Net revenue expenditure |
r70 – r39 |
Contact
If you have any questions on the information in this document or on the LFRs more generally, please email lgfstats@gov.scot.
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