Provisional Outturn (2017-2018) and Budget Estimates (2018-19)
Provides details of the provisional cost of Scottish local authority services for 2017 to 2018 and the budgeted cost of those services for 2018 to 2019.
Statistics Publication Notice
Economy (Local Government Finance)
2017-18 Provisional Outturn And 2018-19 Budget Estimates
19 th June 2018
2017-18 – Provisional Outturn
- Local authority net revenue expenditure is expected to total £12.008 billion in 2017-18 for Scotland. This is an increase of £0.133 billion (+1.1%) on 2016-17.
- The largest components of local authority net revenue expenditure are Education (41.9% of net revenue expenditure) and Social Work (26.8%).
- Education spend is expected to be £5.037 billion, an increase of £0.158 billion (+3.2%) on 2016-17.
- Social Work spend is expected to be £3.216 billion, an increase of £0.077 billion (+2.4%) on 2016-17.
- 58% of net revenue expenditure was funded from Scottish Government Grants, 22% from non-domestic rates, 19% from council tax and 1% from reserves.
- In 2017-18, local authorities expect to use £0.126 billion of money held in reserves to pay for services. They will transfer in £0.033 billion of reserves from other accounts, which means that General Fund reserves are expected to fall by 8%, to £1.067 billion at the 31st March 2018.
2018-19 – Budget Estimates
- Scottish local authorities have set a Net Revenue budget of £12.137 billion in 2018-19; an increase of 2.0% on the 2017-18 budget.
- In Education the net revenue budget is reported to be £5.159 billion, an increase of £0.189 billion (+3.8%) from that budgeted in 2017-18.
- Social work sees a budget of £3.260 billion, an increase of £0.086 billion (+2.7%) from that budgeted in 2017-18.
- 58% of net revenue expenditure will be funded from Scottish Government Grants, 22% from non-domestic rates, 19% from council tax and 1% from reserves.
- In 2018-19 local authorities plan to use £0.113 billion of the money held in reserves and transfer £0.033 billion in from other accounts. General Fund reserves are budgeted to fall by 7.5% to £0.986 billion at the 31st March 2019.
Introduction
This Statistics Publication provides details of the provisional cost of Scottish local authority services for 2017-18 and the budgeted cost of those services for 2018-19. This data is collected on the Provisional Outturn and Budget Estimates ( POBE) return which collects data on net revenue expenditure for services. Net Revenue Expenditure is funded from Scottish Government Grants, Non-Domestic Rates ( NDR), Council Tax or Reserves and represents the cost to the council of providing local services.
2017-18 – Provisional Outturn
- Scotland’s local authorities’ provisional outturn total net revenue expenditure is £12.008 billion. This is an increase of £0.133 billion (+1.1%) compared with 2016-17 provisional outturn.
- Education and Social Work account for over two thirds of net revenue expenditure. Education is 41.9% of total expenditure and Social Work 26.8%.
- Education spend is expected to be £5.037 billion, an increase of £0.158 billion (+3.2%) on 2016-17. Social Work spend is expected to be £3.216 billion, an increase of £0.077 billion (+2.4%).
- Environmental Services spend is expected to be £0.704 billion (5.9% of net revenue expenditure), Culture and Related Services £0.548 billion (4.6%), Roads & Transport £0.419 billion (3.5%), Planning & Development £0.234 billion (1.9%). All other service expenditure, including non- HRA (non-Housing Revenue Account) Housing and Central Services totals £0.707 billion (5.9%) ( Table 1).
- Total non-service expenditure was £1.143 billion (9.5% of net revenue expenditure). This includes revenue resources used for capital expenditure, debt repayment, interest charges (net of investment income) and surplus on trading operations.
- Scottish local authorities received £6.947 billion (funding 58% of expenditure) from Scottish Government Grants, received £2.669 billion (22%) from non-domestic rates and raised £2.265 billion (19% of funding) from council tax. This funding totalled £11.882 billion, with a further £0.126 billion being funded from local authority reserves ( Table 3).
- Of the 32 authorities, 24 authorities used their reserves to fund expenditure in 2017-18 and 8 contributed to reserves.
- At 1 st April 2017, local authorities held General Fund reserves of £1.159 billion. Local authorities used £0.126 billion to fund expenditure in 2017-18 and transferred £0.033 billion from other reserves, leaving a closing General Fund balance of £1.067 billion at the 31 st March 2018. ( Table 3).
Chart 1: Provisional Outturn by Service, 2017-18
Chart 2: Provisional Outturn by Service – 2016-17 and 2017-18 (£billions)
2018-19 – Budget Estimates
- For 2018-19 Scotland’s local authorities have set a net revenue expenditure budget of £12.137 billion for spending on all services. This is £0.235 billion more (+2.0%) than the budget set for 2017-18.
- Education and Social Work account for over two thirds of the net revenue budget. Education is 42.5% of total expenditure and Social Work 26.9%.
- Scottish local authorities have set an Education budget of £5.159 billion, an increase of £0.189 billion (+3.8%) on the budget set for 2017-18. Social Work have a budget of £3.260 billion, an increase of £0.086 billion (+2.7%) on the 2017-18 budget.
- Environmental Services are budgeted to spend £0.679 billion (5.6% of the net revenue expenditure budget), Culture and Related Services £0.538 billion (4.4%), Roads & Transport £0.388 billion (3.2%), Planning & Development £0.241 billion (2.0%). All other service expenditure, including non- HRA Housing and Central Services totals £0.717 billion (5.9%) ( Table 2 and Chart 4).
- Authorities have budgeted to spend £1.155 billion on non-service expenditure (9.5% of net revenue expenditure). This includes revenue resources used for capital expenditure, debt repayment, interest charges (net of investment income) and surplus on trading operations.
- Scottish local authorities have budgeted to receive £7.070 billion (funding 58% of expenditure) from Scottish Government grants, receive £2.636 billion (22%) from non-domestic rates and raise £2.319 billion (19% of total funding) from council tax. This funding totals £12.024 billion, with £0.113 billion being funded from local authority reserves ( Table 4).
- Of the 32 authorities, 26 authorities plan to use their reserves to fund expenditure in 2018-19, 2 plan to neither use nor add to reserves and 4 plan to increase reserves.
- At 1 st April 2018, local authorities estimate General Fund reserves of £1.067 billion. Local authorities plan to use £0.113 billion to provide services in 2018-19 and transfer £0.033 billion from other reserves, which would give a closing General Fund balance of £0.986 billion at the 31 st March 2019 ( Table 3).
Chart 3: Budget Estimates by Service, 2018-19
Chart 4: Budget Estimates by Service, 2017-18 and 2018-19
Table 1: Net Revenue Expenditure: Provisional Outturn 2017-18 by Local Authority and Service, £thousands
Education | Social Work | Roads and Transport | Environmental Services | Planning and Development Services | Culture and Related Services | Other Services [1] | Non-Service [1] Expenditure | Total Net Revenue Expenditure | |
---|---|---|---|---|---|---|---|---|---|
Scotland | 5,037,061 | 3,216,121 | 419,487 | 703,971 | 233,669 | 547,925 | 706,750 | 1,142,550 | 12,007,533 |
Aberdeen City | 183,504 | 137,791 | 11,746 | 27,962 | 8,988 | 26,960 | 5,818 | 33,096 | 435,865 |
Aberdeenshire | 266,769 | 137,572 | 19,996 | 31,845 | 7,887 | 22,327 | 27,372 | 41,300 | 555,068 |
Angus | 104,634 | 56,318 | 11,398 | 14,045 | 2,246 | 9,849 | 21,321 | 26,362 | 246,173 |
Argyll & Bute | 96,983 | 61,478 | 12,687 | 17,030 | 4,224 | 7,887 | 17,663 | 27,982 | 245,934 |
Clackmannanshire | 48,238 | 32,305 | 3,051 | 6,167 | 1,189 | 4,477 | 6,004 | 17,314 | 118,744 |
Dumfries & Galloway | 141,665 | 88,350 | 13,687 | 19,706 | 5,485 | 13,991 | 25,573 | 35,338 | 343,795 |
Dundee City | 132,795 | 119,332 | 5,769 | 18,973 | 10,612 | 16,455 | 1,485 | 32,743 | 338,164 |
East Ayrshire | 122,187 | 75,831 | 11,158 | 12,180 | 4,630 | 7,342 | 16,519 | 25,816 | 275,663 |
East Dunbartonshire | 115,357 | 59,024 | 8,079 | 13,074 | 3,697 | 9,962 | 11,563 | 25,166 | 245,922 |
East Lothian | 89,140 | 62,848 | 5,321 | 10,455 | 5,428 | 16,051 | 12,068 | 23,256 | 224,567 |
East Renfrewshire | 113,162 | 46,574 | 11,874 | 9,762 | 3,523 | 9,413 | 9,934 | 21,924 | 226,166 |
Edinburgh, City of | 332,130 | 309,708 | 5,675 | 72,693 | 14,639 | 31,563 | 63,733 | 127,138 | 957,279 |
Eilean Siar | 42,123 | 23,718 | 8,002 | 6,088 | 2,832 | 3,697 | 7,070 | 15,916 | 109,446 |
Falkirk | 148,569 | 93,445 | 9,534 | 16,796 | 4,079 | 14,569 | 15,412 | 33,998 | 336,402 |
Fife | 336,863 | 242,148 | 28,089 | 35,438 | 12,136 | 40,553 | 42,401 | 58,222 | 795,850 |
Glasgow City | 501,586 | 386,288 | 24,381 | 101,679 | 52,277 | 92,128 | 107,268 | 179,873 | 1,445,480 |
Highland | 246,388 | 140,319 | 27,138 | 34,203 | 4,482 | 19,576 | 26,792 | 62,179 | 561,077 |
Inverclyde | 81,995 | 46,924 | 4,810 | 11,075 | 5,976 | 7,218 | 15,025 | 19,578 | 192,601 |
Midlothian | 97,415 | 52,533 | 5,810 | 9,339 | 3,300 | 7,794 | 14,845 | 13,574 | 204,610 |
Moray | 85,775 | 57,267 | 5,798 | 11,040 | 2,044 | 7,261 | 14,002 | 17,747 | 200,934 |
North Ayrshire | 135,055 | 95,113 | 11,706 | 15,901 | 9,540 | 15,414 | 21,946 | 23,601 | 328,276 |
North Lanarkshire | 350,763 | 182,463 | 26,231 | 42,801 | 11,263 | 33,276 | 38,186 | 53,171 | 738,155 |
Orkney Islands | 30,641 | 17,908 | 13,836 | 3,231 | 3,349 | 4,155 | 7,494 | 2,793 | 83,407 |
Perth & Kinross | 140,803 | 77,400 | 14,460 | 22,069 | 5,096 | 17,678 | 18,155 | 28,577 | 324,238 |
Renfrewshire | 152,068 | 97,041 | 13,907 | 20,996 | 6,439 | 19,435 | 44,499 | 23,871 | 378,256 |
Scottish Borders | 110,972 | 71,493 | 13,895 | 14,686 | 1,512 | 11,858 | 10,736 | 22,050 | 257,202 |
Shetland Islands | 41,241 | 29,922 | 20,261 | 3,062 | 2,954 | 4,442 | 6,837 | 1,290 | 110,009 |
South Ayrshire | 103,113 | 74,496 | 10,873 | 14,773 | 4,302 | 11,571 | 16,171 | 20,879 | 256,178 |
South Lanarkshire | 306,914 | 149,218 | 32,764 | 40,436 | 15,753 | 26,577 | 36,630 | 66,649 | 674,941 |
Stirling | 97,440 | 44,844 | 7,639 | 14,499 | 2,585 | 9,413 | 11,978 | 21,003 | 209,401 |
West Dunbartonshire | 99,353 | 60,194 | 5,818 | 10,186 | 3,322 | 11,530 | 11,514 | 11,432 | 213,349 |
West Lothian | 181,420 | 86,256 | 14,095 | 21,780 | 7,880 | 13,503 | 20,736 | 28,712 | 374,382 |
1) Other Services includes non- HRA housing and Central Services. Non-Service includes Debt and Interest Net Expenditure and Revenue Contributions to Capital.
Table 2: Net Revenue Expenditure: Budget Estimates 2018-19 by Local Authority and Service, £thousands
Education | Social Work | Roads and Transport | Environmental Services | Planning and Development Services | Culture and Related Services | Other Services[1] 1 | Non-Service[1] 1 Expenditure | Total Net Revenue Expenditure | |
---|---|---|---|---|---|---|---|---|---|
Scotland | 5,159,034 | 3,260,020 | 388,469 | 678,978 | 241,288 | 537,534 | 716,759 | 1,155,168 | 12,137,252 |
Aberdeen City | 185,820 | 137,621 | 10,272 | 30,590 | 10,372 | 27,463 | 5,718 | 32,084 | 439,940 |
Aberdeenshire | 260,875 | 137,065 | 19,457 | 32,529 | 6,766 | 20,426 | 25,462 | 41,068 | 543,648 |
Angus | 107,346 | 59,606 | 10,446 | 16,440 | 2,317 | 9,687 | 23,830 | 28,263 | 257,935 |
Argyll & Bute | 100,201 | 61,066 | 12,211 | 18,018 | 3,605 | 6,982 | 16,278 | 24,373 | 242,734 |
Clackmannanshire | 47,126 | 32,617 | 2,934 | 5,739 | 1,173 | 4,329 | 6,729 | 17,927 | 118,573 |
Dumfries & Galloway | 145,927 | 89,939 | 12,824 | 20,319 | 4,229 | 13,252 | 26,060 | 36,121 | 348,671 |
Dundee City | 134,891 | 118,704 | 4,031 | 19,501 | 7,924 | 16,583 | 10,626 | 35,263 | 347,523 |
East Ayrshire | 124,196 | 76,032 | 11,904 | 11,906 | 4,731 | 7,577 | 15,757 | 25,044 | 277,147 |
East Dunbartonshire | 118,896 | 57,536 | 8,202 | 13,570 | 4,411 | 9,514 | 8,138 | 24,964 | 245,232 |
East Lothian | 92,942 | 63,950 | 5,203 | 10,520 | 5,755 | 16,375 | 12,597 | 23,684 | 231,026 |
East Renfrewshire | 115,034 | 49,087 | 9,641 | 10,515 | 2,762 | 9,814 | 10,577 | 22,822 | 230,252 |
Edinburgh, City of | 347,058 | 315,523 | 4,208 | 59,544 | 15,845 | 31,934 | 88,926 | 123,351 | 986,389 |
Eilean Siar | 42,986 | 24,275 | 7,374 | 6,278 | 2,836 | 3,812 | 7,159 | 15,135 | 109,855 |
Falkirk | 157,504 | 91,940 | 10,261 | 16,031 | 4,151 | 13,719 | 16,869 | 33,486 | 343,961 |
Fife | 337,949 | 236,891 | 27,064 | 34,175 | 9,080 | 38,291 | 40,132 | 68,012 | 791,594 |
Glasgow City | 521,020 | 392,570 | 22,762 | 100,896 | 65,522 | 92,289 | 99,296 | 171,975 | 1,466,330 |
Highland | 250,614 | 145,588 | 23,624 | 32,354 | 4,223 | 19,741 | 24,958 | 64,201 | 565,303 |
Inverclyde | 83,080 | 46,619 | 4,521 | 10,451 | 5,606 | 6,780 | 19,835 | 18,623 | 195,515 |
Midlothian | 98,518 | 51,381 | 5,454 | 9,259 | 2,596 | 7,298 | 13,175 | 13,299 | 200,980 |
Moray | 88,101 | 58,072 | 4,645 | 10,682 | 1,475 | 7,017 | 13,884 | 18,345 | 202,221 |
North Ayrshire | 140,055 | 98,129 | 11,635 | 16,522 | 6,611 | 14,483 | 20,006 | 25,934 | 333,375 |
North Lanarkshire | 362,552 | 182,928 | 21,859 | 31,059 | 7,962 | 29,772 | 34,812 | 55,610 | 726,553 |
Orkney Islands | 30,692 | 18,093 | 9,432 | 3,305 | 2,990 | 4,035 | 8,931 | 3,935 | 81,413 |
Perth & Kinross | 147,087 | 78,602 | 13,623 | 20,740 | 5,465 | 16,487 | 17,667 | 30,416 | 330,087 |
Renfrewshire | 155,229 | 102,398 | 12,437 | 19,958 | 10,424 | 23,682 | 31,625 | 21,812 | 377,565 |
Scottish Borders | 113,081 | 70,906 | 14,481 | 15,294 | 1,054 | 11,431 | 9,873 | 23,953 | 260,073 |
Shetland Islands | 41,938 | 29,427 | 20,594 | 2,967 | 3,267 | 4,448 | 7,446 | 2,261 | 112,348 |
South Ayrshire | 106,793 | 75,135 | 9,901 | 15,049 | 5,419 | 11,015 | 17,537 | 22,109 | 262,958 |
South Lanarkshire | 317,875 | 159,830 | 29,331 | 39,442 | 16,535 | 26,436 | 34,258 | 70,654 | 694,361 |
Stirling | 101,249 | 46,527 | 7,592 | 14,844 | 2,398 | 9,327 | 11,580 | 21,163 | 214,680 |
West Dunbartonshire | 100,156 | 63,111 | 5,729 | 10,045 | 3,391 | 10,563 | 11,644 | 10,114 | 214,753 |
West Lothian | 182,243 | 88,853 | 14,817 | 20,437 | 10,393 | 12,972 | 25,373 | 29,168 | 384,256 |
1) Other Services includes non- HRA housing and Central Services. Non-Service includes Debt and Interest Net Expenditure and Revenue Contributions to Capital.
Table 3: Provisional Outturn 2017-18 – Summary of General Fund Expenditure, Funding and Balances, £thousands
General Fund Opening Balance at 1 April 2017 | Total Expenditure | Total Funding | (Surplus) / Deficit | Transfers to or (from) other reserves and the General Fund | General Fund Closing Balance at 31 March 2018 | % Change in General Fund Reserves | |
---|---|---|---|---|---|---|---|
Scotland | (1,159,338) | 12,007,533 | (11,881,735) | 125,798 | (33,164) | (1,066,704) | -8.0% |
Aberdeen City | (50,476) | 435,865 | (435,359) | 506 | 0 | (49,970) | -1.0% |
Aberdeenshire | (36,913) | 555,068 | (539,892) | 15,176 | 6,867 | (14,870) | -59.7% |
Angus | (26,265) | 246,173 | (246,578) | (405) | 0 | (26,670) | +1.5% |
Argyll & Bute | (53,489) | 245,934 | (243,941) | 1,993 | 0 | (51,496) | -3.7% |
Clackmannanshire | (10,126) | 118,744 | (115,630) | 3,114 | 0 | (7,012) | -30.8% |
Dumfries & Galloway | (49,783) | 343,795 | (343,124) | 671 | 0 | (49,112) | -1.3% |
Dundee City | (8,200) | 338,164 | (341,063) | (2,899) | 0 | (11,099) | +35.4% |
East Ayrshire | (36,968) | 275,663 | (271,533) | 4,130 | 30 | (32,808) | -11.3% |
East Dunbartonshire | (17,551) | 245,922 | (244,193) | 1,729 | (1,453) | (17,275) | -1.6% |
East Lothian | (20,534) | 224,567 | (222,037) | 2,530 | (995) | (18,999) | -7.5% |
East Renfrewshire | (21,358) | 226,166 | (226,598) | (432) | (2,469) | (24,259) | +13.6% |
Edinburgh, City of | (141,827) | 957,279 | (953,808) | 3,471 | 0 | (138,356) | -2.4% |
Eilean Siar | (23,164) | 109,446 | (105,994) | 3,452 | 0 | (19,712) | -14.9% |
Falkirk | (11,529) | 336,402 | (337,228) | (826) | 0 | (12,355) | +7.2% |
Fife | (53,096) | 795,850 | (780,948) | 14,902 | 0 | (38,194) | -28.1% |
Glasgow City | (59,232) | 1,445,480 | (1,441,925) | 3,555 | 3,761 | (51,916) | -12.4% |
Highland | (25,811) | 561,077 | (557,664) | 3,413 | 0 | (22,398) | -13.2% |
Inverclyde | (50,493) | 192,601 | (193,636) | (1,035) | (1,410) | (52,938) | +4.8% |
Midlothian | (17,651) | 204,610 | (195,505) | 9,105 | 0 | (8,546) | -51.6% |
Moray | (21,710) | 200,934 | (194,221) | 6,713 | 0 | (14,997) | -30.9% |
North Ayrshire | (32,049) | 328,276 | (323,671) | 4,605 | 0 | (27,444) | -14.4% |
North Lanarkshire | (56,723) | 738,155 | (724,642) | 13,513 | 0 | (43,210) | -23.8% |
Orkney Islands | (15,713) | 83,407 | (75,970) | 7,437 | (8,647) | (16,923) | +7.7% |
Perth & Kinross | (51,402) | 324,238 | (322,263) | 1,975 | 2,324 | (47,103) | -8.4% |
Renfrewshire | (48,726) | 378,256 | (373,389) | 4,867 | 0 | (43,859) | -10.0% |
Scottish Borders | (18,294) | 257,202 | (255,443) | 1,759 | 0 | (16,535) | -9.6% |
Shetland Islands | (54,417) | 110,009 | (90,064) | 19,945 | (18,805) | (53,277) | -2.1% |
South Ayrshire | (28,967) | 256,178 | (253,200) | 2,978 | 0 | (25,989) | -10.3% |
South Lanarkshire | (56,941) | 674,941 | (675,475) | (534) | (12,367) | (69,842) | +22.7% |
Stirling | (21,550) | 209,401 | (209,981) | (580) | 0 | (22,130) | +2.7% |
West Dunbartonshire | (13,118) | 213,349 | (210,678) | 2,671 | 0 | (10,447) | -20.4% |
West Lothian | (25,262) | 374,382 | (376,082) | (1,700) | 0 | (26,962) | +6.7% |
Table 4: Budget Estimates 2018-19– Summary of General Fund Expenditure, Funding and Balances, £thousands
General Fund Opening Balance at 1 April 2018 | Total Expenditure | Total Funding | (Surplus) / Deficit | Transfers to or (from) other reserves and the General Fund | General Fund Closing Balance at 31 March 2019 | % Change in General Fund Reserves | |
---|---|---|---|---|---|---|---|
Scotland | (1,066,704) | 12,137,252 | (12,024,013) | 113,239 | (32,828) | (986,293) | -7.5% |
Aberdeen City | (49,970) | 439,940 | (412,141) | 27,799 | 0 | (22,171) | -55.6% |
Aberdeenshire | (14,870) | 543,648 | (550,631) | (6,983) | (5,176) | (27,030) | +81.8% |
Angus | (26,670) | 257,935 | (252,377) | 5,558 | 0 | (21,112) | -20.8% |
Argyll & Bute | (51,496) | 242,734 | (245,142) | (2,408) | 0 | (53,904) | +4.7% |
Clackmannanshire | (7,012) | 118,573 | (117,168) | 1,405 | 0 | (5,607) | -20.0% |
Dumfries & Galloway | (49,112) | 348,671 | (347,006) | 1,665 | 0 | (47,447) | -3.4% |
Dundee City | (11,099) | 347,523 | (347,523) | 0 | 0 | (11,099) | -0.0% |
East Ayrshire | (32,808) | 277,147 | (274,939) | 2,208 | 1,059 | (29,541) | -10.0% |
East Dunbartonshire | (17,275) | 245,232 | (243,591) | 1,641 | 0 | (15,635) | -9.5% |
East Lothian | (18,999) | 231,026 | (228,886) | 2,140 | 0 | (16,859) | -11.3% |
East Renfrewshire | (24,259) | 230,252 | (227,618) | 2,634 | (1,134) | (22,759) | -6.2% |
Edinburgh, City of | (138,356) | 986,389 | (980,237) | 6,152 | 0 | (132,204) | -4.4% |
Eilean Siar | (19,712) | 109,855 | (106,251) | 3,604 | 0 | (16,108) | -18.3% |
Falkirk | (12,355) | 343,961 | (341,661) | 2,300 | 0 | (10,055) | -18.6% |
Fife | (38,194) | 791,594 | (791,614) | (20) | 0 | (38,214) | +0.1% |
Glasgow City | (51,916) | 1,466,330 | (1,455,408) | 10,922 | (7,105) | (48,099) | -7.4% |
Highland | (22,398) | 565,303 | (563,458) | 1,845 | 0 | (20,553) | -8.2% |
Inverclyde | (52,938) | 195,515 | (194,752) | 763 | (763) | (52,938) | +0.0% |
Midlothian | (8,546) | 200,980 | (201,180) | (200) | 0 | (8,746) | +2.3% |
Moray | (14,997) | 202,221 | (197,495) | 4,726 | 0 | (10,271) | -31.5% |
North Ayrshire | (27,444) | 333,375 | (329,875) | 3,500 | 0 | (23,944) | -12.8% |
North Lanarkshire | (43,210) | 726,553 | (726,553) | 0 | 0 | (43,210) | -0.0% |
Orkney Islands | (16,923) | 81,413 | (77,283) | 4,130 | (4,738) | (17,531) | +3.6% |
Perth & Kinross | (47,103) | 330,087 | (325,748) | 4,339 | 2,926 | (39,838) | -15.4% |
Renfrewshire | (43,859) | 377,565 | (376,433) | 1,132 | 0 | (42,727) | -2.6% |
Scottish Borders | (16,535) | 260,073 | (257,968) | 2,105 | 0 | (14,430) | -12.7% |
Shetland Islands | (53,277) | 112,348 | (95,759) | 16,589 | (17,897) | (54,585) | +2.5% |
South Ayrshire | (25,989) | 262,958 | (257,428) | 5,530 | 0 | (20,459) | -21.3% |
South Lanarkshire | (69,842) | 694,361 | (685,372) | 8,989 | 0 | (60,853) | -12.9% |
Stirling | (22,130) | 214,680 | (214,680) | 0 | 0 | (22,130) | +0.0% |
West Dunbartonshire | (10,447) | 214,753 | (213,580) | 1,173 | 0 | (9,274) | -11.2% |
West Lothian | (26,962) | 384,256 | (384,256) | 0 | 0 | (26,962) | +0.0% |
Background Notes
1. Data Sources
1.1 The Scottish Government’s Provisional Outturn and Budget Estimates ( POBE) has been collected with the help of the 32 local authorities. The continued co-operation of these bodies in completing these returns is gratefully acknowledged.
1.2 The POBE form and additional information sheets are sent to all local authorities annually to complete a breakdown by service and sub-service of their provisional outturn expenditure for the current year and their budget estimates for the forthcoming year. All amounts returned are net revenue expenditure.
1.3 The provisional outturn for 2017-18 is unaudited and subject to revision. The final, audited 2017-18 net revenue expenditure figures will be published in the Scottish Local Government Financial Statistics ( SLGFS) 2017-18, scheduled for publication in February 2019. Previous SLGFS publications can be found here: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/PubScottishLGFStats
1.4 NDR income figures in this publication are the provisional NDR income figures reported by Councils in the POBE return or estimates used by the councils when setting their budget. Actual distributable amounts received by councils are given in The Local Government Finance (Scotland) Amendment Order 2017 and The Local Government Finance (Scotland) Amendment Order 2018.
2. Data Definitions
2.1 All expenditure figures are net revenue expenditure figures.
2.2 Local Government expenditure is split between revenue and capital expenditure. This publication covers revenue expenditure only. Capital Provisional Outturn and Budget Estimates are published through the Capital Expenditure and Financing publication: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/Publications/CPOBE Revenue expenditure is largely made up of employee and operating costs. Gross revenue expenditure is the total expenditure on local authority services within a financial year and net revenue expenditure is the gross revenue expenditure less any specific income for individual services. Net revenue expenditure is therefore expenditure to be financed from Scottish Government Grants, Non-Domestic Rates income, Council Tax income and local authority reserves.
2.3 Net revenue expenditure is influenced by the value of any income attributable to an individual service. For example, a local authority will provide planning and building control services for which they will charge fees. The net revenue expenditure will be the residual cost of providing those services after deducting any income from fees charged.
2.4 Integration of Health and Social Care will affect the social work figures. Integration Joint Boards ( IJBs) will pool funding from both local authorities and the health boards. The IJB uses that pooled funding to commission services from the local authority and the NHS. This income from the IJB is treated as service income by the local authority and, as such, is excluded from the net revenue expenditure measure in this publication. Therefore, the net revenue expenditure figure here represents the amount of expenditure on services commissioned by the local authority outwith integration plus the amount the local authority has contributed to the IJB for the Integration of Health and Social Care.
2.5 Other Service Expenditure includes Non- HRA Housing, Central Services and budgeted contingencies.
2.6 Non-service expenditure includes revenue resources used for capital expenditure, debt repayment, interest charges (net of investment income) and surplus on trading operations.
2.7 When looking at trends over time, comparisons should always be made on a like for like basis. The Provisional Outturn should not be compared with the Budget Estimates. For comparisons over time, the Provisional Outturn should be compared with the Provisional Outturn from previous publications, and the Budget Estimates should be compared with the Budget Estimates from previous publications.
2.8 When interpreting the data collected through POBE, please be aware of the following:-
- Across years, changes in accounting standards may impact on the categorisation of expenditure, which can lead to discontinuity in the data collected between financial years.
- Budgets are financial plans for the year, and will reflect both the anticipated demand for services in any year, and the resources available to deliver those services. Any year on year comparisons need to take these factors into account.
- Following the Local Government Elections in May 2017, the administration which set the budget may not be the administration responsible for spending the budget.
- Net revenue expenditure can be affected by large one-off payments in any year e.g. Equal Pay back pay settlement expenditure.
Enquiries
For public enquiries (non-media) about the information contained in this Statistics Publication Notice contact Local Government Finance Statistics on 0131 244 7033 or e-mail lgfstats@gov.scot .
Media enquiries about the information in this Statistics Publication Notice should be addressed to 0131 244 5193.
Internet: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance
Local Government Finance Statistics website: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance
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