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Scottish Local Government Financial Statistics 2013-14

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 A - Service Analysis of General Fund Revenue Expenditure and Income, 2013-14

  £ thousands
  Revenue Contributions to Capital Support Service Costs All other Expenditure Adjustment for Inter Account and Inter Authority Transfers Total Expenditure Total Income Net Revenue Expenditure
Education 21,726 177,928 4,632,605 -27,257 4,805,002 204,797 4,600,205
Pre-primary education 1,027 11,526 308,379 -776 320,156 13,923 306,233
Primary education 10,830 70,375 1,773,339 -7,900 1,846,644 75,191 1,771,453
Secondary education 7,992 67,320 1,877,091 -7,904 1,944,499 78,050 1,866,449
Special education 692 15,983 515,109 -8,607 523,177 14,079 509,098
Community Learning 645 7,735 125,427 -1,470 132,337 16,318 116,019
Other non-school funding 540 4,989 33,260 -600 38,189 7,236 30,953
Cultural and related services 6,826 39,192 694,240 -32,620 707,638 87,265 620,373
Museums and galleries 150 2,559 43,178 -137 45,750 3,951 41,799
Other cultural and heritage services 249 3,498 62,239 -879 65,107 14,827 50,280
Library service 106 8,747 108,636 -598 116,891 4,187 112,704
Tourism 3 662 26,070 -391 26,344 2,595 23,749
Countryside recreation and management 134 1,757 23,679 -249 25,321 3,366 21,955
Sport facilities 3,870 8,001 202,813 -2,323 212,361 34,291 178,070
Community parks and open spaces 1,806 10,491 161,955 -27,000 147,252 12,645 134,607
Other recreation and sport 508 3,477 65,670 -1,043 68,612 11,403 57,209
Social work 4,995 196,501 3,690,794 -36,421 3,855,869 819,814 3,036,055
Service Strategy 276 2,463 33,855 -1,579 35,015 1,984 33,031
Children's Panel 0 211 1,478 -102 1,587 426 1,161
Children and families 548 43,710 820,366 -6,206 858,418 21,468 836,950
Older persons 1,721 87,430 1,637,758 -12,061 1,714,848 391,184 1,323,664
Adults with physical or sensory disabilities 1,095 12,022 212,400 -2,149 223,368 29,243 194,125
Adults with learning disabilities 1,267 31,716 662,865 -6,979 688,869 187,356 501,513
Adults with mental health needs 41 7,223 149,994 -921 156,337 63,111 93,226
Adults with other needs 10 3,490 67,825 -2,116 69,209 23,521 45,688
Criminal justice social work services 37 8,236 104,253 -4,308 108,218 101,521 6,697
Roads and transport2 21,535 40,085 749,195 -126,214 684,601 224,233 460,368
Road construction 1,397 312 22,592 -18,982 5,319 -10,401 15,720
Winter maintenance 75 2,353 59,107 -2,542 58,993 2,641 56,352
Maintenance & repairs 12,405 17,447 248,091 -45,945 231,998 47,773 184,225
Road lighting 749 3,583 74,291 -3,741 74,882 6,238 68,644
School crossing patrols 0 712 13,458 -105 14,065 39 14,026
Other network and traffic management 1,469 8,650 66,172 -10,105 66,186 19,738 46,448
Parking 547 2,070 33,167 -189 35,595 64,141 -28,546
Non-LA PT: Concessionary fares 0 263 9,018 -13 9,268 1,043 8,225
Non-LA PT: Support to operators 0 1,638 94,405 -8,695 87,348 5,473 81,875
Non-LA PT: Co-ordination 4,893 2,269 101,462 -34,874 73,750 79,693 -5,943
Local authority Transport 0 788 27,432 -1,023 27,197 7,855 19,342

 

  £ thousands
  Revenue Contributions to Capital Support Service Costs All other Expenditure Adjustment for Inter Account and Inter Authority Transfers Total Expenditure Total Income Net Revenue Expenditure
Environmental services 11,891 58,517 764,178 -31,675 802,911 132,515 670,396
Cemetery, cremation and mortuary services 419 3,775 35,709 -1,177 38,726 30,781 7,945
Coast protection 0 164 1,773 -15 1,922 684 1,238
Flood defence and land drainage 125 620 8,658 -331 9,072 343 8,729
Environmental Health 5 13,087 97,609 -5,264 105,437 15,528 89,909
Trading Standards 202 4,275 29,683 -497 33,663 1,950 31,713
Waste Collection 3,173 15,182 205,324 -6,407 217,272 42,166 175,106
Waste Disposal 7,622 9,398 275,947 -6,720 286,247 37,546 248,701
Other waste management 345 12,016 109,475 -11,264 110,572 3,517 107,055
Planning and Development Services 5,066 44,024 423,793 -10,131 462,752 178,392 284,360
Planning: Building control 14 5,197 32,007 -862 36,356 29,462 6,894
Planning: Development control 135 7,513 38,812 -267 46,193 27,079 19,114
Planning: Policy 450 5,739 34,099 -2,813 37,475 6,512 30,963
Planning: Environmental initiatives 1,195 2,814 23,578 -2,720 24,867 8,269 16,598
Economic development 3,272 22,761 295,297 -3,469 317,861 107,070 210,791
Central Services3 32,272 174,495 746,274 -241,945 711,096 194,694 516,402
Council tax collection 345 24,120 37,958 -185 62,238 28,129 34,109
Council tax reduction administration 1 10,192 25,373 -3,059 32,507 15,636 16,871
Non-domestic rates collection 3 3,362 5,926 -67 9,224 2,620 6,604
Housing benefit administration 868 13,981 30,473 -3,065 42,257 24,815 17,442
Registration of births, deaths and marriages 1 3,924 9,960 -95 13,790 9,074 4,716
Emergency Planning (non Police or Fire) 1 797 4,391 -233 4,956 640 4,316
Licensing 0 4,705 14,533 -262 18,976 21,080 -2,104
Conducting Elections 0 980 2,646 -260 3,366 586 2,780
Registration of electors 56 776 9,611 -427 10,016 865 9,151
Council tax valuation 54 642 10,219 0 10,915 138 10,777
Non-domestic lands valuation 57 1,220 15,777 0 17,054 319 16,735
Local Land Charges 0 1 478 0 479 25 454
Non-road lighting 0 405 10,794 -90 11,109 3,746 7,363
General grants, bequests and donations 0 498 7,347 -2 7,843 82 7,761
Corporate and democratic core costs 212 95,538 75,336 -5,031 166,055 1,486 164,569
Non-distributed costs 167 5,202 115,269 -498 120,140 308 119,832
Other 30,507 8,152 370,183 -228,671 180,171 85,145 95,026
Non-HRA Housing 2,032 26,253 2,383,443 -25,047 2,386,681 2,063,651 323,030
Private sector housing renewal 994 3,633 66,317 -1,706 69,238 45,560 23,678
Housing benefits: Rent allowances 0 0 1,142,477 -959 1,141,518 1,106,697 34,821
Housing benefits: Rent rebate 0 0 635,557 -546 635,011 653,417 -18,406
Homelessness 884 7,728 180,164 -3,397 185,379 110,467 74,912
Welfare Services 0 361 9,901 -249 10,013 874 9,139
Administration of housing advances 0 91 68 -16 143 263 -120
Housing Support Services 1 5,461 152,019 -998 156,483 7,096 149,387
Other non-HRA housing (excl admin of Housing Benefits) 153 8,979 196,940 -17,176 188,896 139,277 49,619
Trading Services 246 1,999 67,687 -1,624 68,308 69,909 -1,601
Add Ring Fenced Grants Back In . . . . 0 -8,584 8,584
Interest and investment income . . . . 673,808 84,505 589,303
Surplus/deficit from Significant Trading Operations . . . . -30,724 0 -30,724
Statutory repayment of debt . . . . 598,150   598,150
All services 106,589 758,994 14,152,209 -532,934 15,726,092 4,051,191 11,674,901

1. The Police and Fire Reform (Scotland) Act 2012 created Police Scotland and Fire Scotland, which replaced the former Police and Fire Boards. These new bodies are classified as Central Government, rather than Local Government. As it is not possible to remove income and expenditure from all Police/Fire Boards from previous returns, figures for All services and Central Services (due to police and fire board expenditure in this category) from 2013-14 onwards are not strictly comparable with previous years.
2. Regional Transport Partnerships expenditure is apportioned to councils by population (NRS 2013 mid-year population estimates).
3. Expenditure on council tax and non-domestic valuation and registration of electors is apportioned to councils using the amount that the Valuation Joint Boards requisition from them.

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Email: Euan Smith

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