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Scottish Local Government Financial Statistics 2012-13

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, 2012-13

£thousands
Education Services Culture and Related Services Social Work Services Police Service Fire Service 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 2,385,549 2,385,549 2,385,549
All other Employees 856,963 230,615 1,300,953 1,032,651 288,047 186,989 300,607 149,208 368,489 90,232 21,448 4,826,202 136,700 4,962,902
Total Employee Costs 3,242,512 230,615 1,300,953 1,032,651 288,047 186,989 300,607 149,208 368,489 90,232 21,448 7,211,751 136,700 7,348,451
Operating Costs
Premises Related Costs 509,877 96,571 70,397 49,062 18,769 64,470 39,486 44,366 47,604 68,803 6,914 1,016,319 359,962 1,376,281
Transport Related Expenditure 163,432 21,448 58,740 22,442 8,306 54,660 97,476 2,635 14,598 2,618 21,905 468,260 4,887 473,147
Supplies and Services 395,211 126,883 140,552 61,552 17,934 166,829 159,749 57,099 127,359 55,232 7,759 1,316,159 66,217 1,382,376
Third Party Payments 253,328 199,900 1,962,753 12,245 2,449 289,543 141,085 153,701 89,753 280,354 4,565 3,389,676 23,812 3,413,488
Other local authorities 11,746 9,712 7,707 3,475 713 33,018 967 631 9,734 137 0 77,840 6 77,846
Health authorities 7,190 0 14,737 505 0 594 0 686 46 255 0 24,013 0 24,013
All Other Third Party Payments 234,392 190,188 1,940,309 8,265 1,736 255,931 140,118 152,384 79,973 279,962 4,565 3,287,823 23,806 3,311,629
Total Operating Costs 1,321,848 444,802 2,232,442 145,301 47,458 575,502 437,796 257,801 279,314 407,007 41,143 6,190,414 454,878 6,645,292
Transfer Payments
School Children and students 23,384 23,384 23,384
Social Work Clients 67,388 67,388 67,388
Housing benefits 1,720,407 1,720,407 1,720,407
Debits resulting from soft loans to clients etc. 0 6 0 0 0 0 0 7 0 0 0 13 0 13
Other Transfer Payments 13,916 23,036 19,210 6,149 2,372 6,283 3,260 45,021 1,089 102,596 73 223,005 1,985 224,990
Total Transfer Payments 37,300 23,042 86,598 6,149 2,372 6,283 3,260 45,028 1,089 1,823,003 73 2,034,197 1,985 2,036,182
Support Services
Total Support Services 184,132 42,135 198,150 56,114 9,193 41,047 59,827 49,979 133,693 30,672 1,564 806,506 64,442 870,948
Revenue Contribution to Capital
Total Revenue Contribution to Capital 14,798 4,321 2,414 7,027 4,422 18,800 11,147 4,011 26,259 530 422 94,151 190,810 284,961
Adjustment for Inter Account and Inter Authority Transfers
Contributions from other local authorities -7,156 -462 -11,822 -6,396 -383 -45,317 -1,370 -374 -2,494 -75 -418 -76,267 -4 -76,271
Recharges (income from other accounts within the authority) -18,980 -41,346 -23,259 -97 -4,434 -87,460 -26,936 -22,015 -233,279 -24,550 -9,675 -492,031 -28,886 -520,917
Total Adjustment for Inter Account and Inter Authority Transfers -26,136 -41,808 -35,081 -6,493 -4,817 -132,777 -28,306 -22,389 -235,773 -24,625 -10,093 -568,298 -28,890 -597,188
Gross Expenditure 4,774,454 703,107 3,785,476 1,240,749 346,675 695,844 784,331 483,638 573,071 2,326,819 54,557 15,768,721 819,925 16,588,646
INCOME
Government Grants
Ring-fenced Revenue Grants 8,361 0 0 507,631 0 0 0 0 0 8,965 0 524,957 2,840 527,797
General Capital Grant used to fund grants to third parties 0 1,965 2 3,663 0 16,390 0 3,385 0 105,954 0 131,359 0 131,359
Other Central Government Grants (excl GRG) 31,358 2,977 94,493 100,020 21,003 24,071 5,895 24,378 67,734 1,591,239 0 1,963,168 6,690 1,969,858
Total Government Grants 39,719 4,942 94,495 611,314 21,003 40,461 5,895 27,763 67,734 1,706,158 0 2,619,484 9,530 2,629,014
Other Grants reimbursements and Contributions
Contributions from Health Authorities 398,370 398,370 398,370
All other grants, reimbursements and contributions 35,131 13,130 54,539 6,569 26,066 13,988 4,905 56,576 32,219 148,510 70 391,703 10,567 402,270
Total Other Grants reimbursements and Contributions 35,131 13,130 452,909 6,569 26,066 13,988 4,905 56,576 32,219 148,510 70 790,073 10,567 800,640
Customer and Client Receipts
Income from charges to service users 46,625 35,158 247,614 22,473 99 79,886 45,458 20,709 20,700 24,254 19,447 562,423 65,937 628,360
Rent Income 1,370 5,809 7,100 4,160 138 11,958 1,035 47,707 10,280 93,026 1,094 183,677 947,540 1,131,217
Other Sales, Fees and Charges 65,360 30,390 21,736 82,417 2,705 62,273 71,476 48,125 79,909 48,132 37,504 550,027 20,829 570,856
Total Customer and Client Receipts 113,355 71,357 276,450 109,050 2,942 154,117 117,969 116,541 110,889 165,412 58,045 1,296,127 1,034,306 2,330,433
Credits resulting from soft loans 0 3 5 0 0 0 0 208 0 0 0 216 0 216
Total Income 188,205 89,432 823,859 726,933 50,011 208,566 128,769 201,088 210,842 2,020,080 58,115 4,705,900 1,054,403 5,760,303
Net Revenue Expenditure 4,586,249 613,675 2,961,617 513,816 296,664 487,278 655,562 282,550 362,229 306,739 -3,558 11,062,821 -234,478 10,828,343
Net Revenue Expenditure (with Ring Fenced Grants Added Back In) 4,594,610 613,675 2,961,617 1,021,447 296,664 487,278 655,562 282,550 362,229 315,704 -3,558 11,587,778 -231,638 11,356,140
Interest and investment income 619,136 119,756 738,892
Surplus/deficit from Significant Trading Operations -2,811 0 -2,811
Statutory repayment of debt 595,343 100,109 695,452
Net Revenue Expenditure (After Debt, Interest and Contributions from the HRA) 12,799,446 -11,773 12,787,673

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