Publication - Statistics

Scottish Local Government Financial Statistics 2013-14

Published: 24 Feb 2015
ISBN:
9781785441288

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.

Scottish Local Government Financial Statistics 2013-14
ANNEX B - Subjective Analysis of General Fund Revenue Expenditure and Income, 2013-14

ANNEX B - Subjective Analysis of General Fund Revenue Expenditure and Income, 2013-14

  £thousands
  Education Services Culture and Related Services Social Work Services 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 2,393,209                 2,393,209   2,393,209
All other Employees 878,823 220,726 1,288,141 193,578 294,214 150,861 477,640 105,246 23,014 3,632,243 133,774 3,766,017
Total Employee Costs 3,272,032 220,726 1,288,141 193,578 294,214 150,861 477,640 105,246 23,014 6,025,452 133,774 6,159,226
Operating Costs
Premises Related Costs 503,773 88,724 67,550 63,923 40,323 36,414 56,181 66,693 5,046 928,627 360,029 1,288,656
Transport Related Expenditure 165,787 22,169 56,906 56,904 92,587 2,783 16,470 1,782 18,294 433,682 5,219 438,901
Supplies and Services 399,224 98,902 135,334 165,329 179,860 62,112 144,830 54,279 16,740 1,256,610 71,525 1,328,135
Third Party Payments 259,740 245,062 2,068,440 263,402 155,707 125,605 52,086 283,947 4,516 3,458,505 24,904 3,483,409
Other local authorities 15,882 10,254 9,800 33,719 837 1,090 430 224 0 72,236 4 72,240
Health authorities 8,193 0 102,360 412 0 372 38 294 0 111,669 0 111,669
All Other Third Party Payments 235,665 234,808 1,956,280 229,271 154,870 124,143 51,618 283,429 4,516 3,274,600 24,900 3,299,500
Total Operating Costs 1,328,524 454,857 2,328,230 549,558 468,477 226,914 269,567 406,701 44,596 6,077,424 461,677 6,539,101
Transfer Payments
School Children and students 24,166                 24,166   24,166
Social Work Clients     50,243             50,243   50,243
Housing benefits               1,778,034   1,778,034   1,778,034
Debits resulting from soft loans to clients etc. 0 0 0 0 0 8 0 0 0 8 0 8
Other Transfer Payments 7,883 18,657 24,180 6,059 1,487 46,010 -933 93,462 77 196,882 4,657 201,539
Total Transfer Payments 32,049 18,657 74,423 6,059 1,487 46,018 -933 1,871,496 77 2,049,333 4,657 2,053,990
Support Services
Total Support Services 177,928 39,192 196,501 40,085 58,517 44,024 174,495 26,253 1,999 758,994 70,151 829,145
Revenue Contribution to Capital
Total Revenue Contribution to Capital 21,726 6,826 4,995 21,535 11,891 5,066 32,272 2,032 246 106,589 187,153 293,742
Adjustment for Inter Account and Inter Authority Transfers
Contributions from other local authorities -9,042 -516 -14,249 -42,869 -1,577 -572 -5,574 -35 -949 -75,383 0 -75,383
Recharges (income from other accounts within the authority) -18,215 -32,104 -22,172 -83,345 -30,098 -9,559 -236,371 -25,012 -675 -457,551 -26,704 -484,255
Total Adjustment for Inter Account and Inter Authority Transfers -27,257 -32,620 -36,421 -126,214 -31,675 -10,131 -241,945 -25,047 -1,624 -532,934 -26,704 -559,638
Gross Expenditure 4,805,002 707,638 3,855,869 684,601 802,911 462,752 711,096 2,386,681 68,308 14,484,858 830,708 15,315,566
INCOME
Government Grants
Ring-fenced Revenue Grants 4,357 0 0 0 0 0 0 4,227 0 8,584 3,673 12,257
General Capital Grant used to fund grants to third parties 0 1,038 0 22,468 0 2,844 0 98,962 0 125,312 0 125,312
Other Central Government Grants (excl GRG) 39,480 1,507 94,284 11,363 6,990 23,373 37,389 1,612,393 66 1,826,845 2,299 1,829,144
Total Government Grants 43,837 2,545 94,284 33,831 6,990 26,217 37,389 1,715,582 66 1,960,741 5,972 1,966,713
Other Grants reimbursements and Contributions
Contributions from Health Authorities     404,068             404,068   404,068
All other grants, reimbursements and contributions 40,397 13,535 45,450 15,184 8,068 31,096 25,595 187,269 0 366,594 3,209 369,803
Total Other Grants reimbursements and Contributions 40,397 13,535 449,518 15,184 8,068 31,096 25,595 187,269 0 770,662 3,209 773,871
Customer and Client Receipts
Income from charges to service users 46,448 31,927 252,456 87,141 39,237 22,951 29,789 16,272 18,168 544,389 56,272 600,661
Rent Income 1,681 5,786 3,172 13,707 1,136 35,779 12,851 100,481 1,070 175,663 998,237 1,173,900
Other Sales, Fees and Charges 72,434 33,472 20,384 74,370 77,084 62,347 89,069 44,047 50,605 523,812 18,853 542,665
Total Customer and Client Receipts 120,563 71,185 276,012 175,218 117,457 121,077 131,709 160,800 69,843 1,243,864 1,073,362 2,317,226
Credits resulting from soft loans 0 0 0 0 0 2 1 0 0 3 0 3
Total Income 204,797 87,265 819,814 224,233 132,515 178,392 194,694 2,063,651 69,909 3,975,270 1,082,543 5,057,813
Service Net Revenue Expenditure / Income(-) 4,600,205 620,373 3,036,055 460,368 670,396 284,360 516,402 323,030 -1,601 10,509,588 -251,835 10,257,753
Net Revenue Expenditure (with Ring Fenced Grants Added Back In) 4,604,562 620,373 3,036,055 460,368 670,396 284,360 516,402 327,257 -1,601 10,518,172 -248,162 10,270,010
Finance Costs (net of Investment Income)                   589,303 135,615 724,918
Surplus(-)/deficit from Significant Trading Operations                   -30,724 0 -30,724
Statutory repayment of debt                   598,150 115,626 713,776
Net Revenue Expenditure to be financed by GRG, local taxation and reserves                   11,674,901 3,079 11,677,980

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Email: Euan Smith