2021-22 local financial returns (LFRs) - guidance notes

10. LFR 06: Environmental Services

All expenditure and income relating to environmental services, regardless of which department provides the service, should be recorded in LFR 06. Exceptions are:

• cleansing that relates to keeping carriageways free of litter for road safety purposes which should be recorded in LFR 05;
• Social Protection Teams / Wardens which should be recorded in LFR 20.

Environmental services data should be recorded as per the mandatory divisions of service set out in CIPFA's SeRCOP guidance.

10.1 Additional Information

Revenue Contributions to Capital (RCC) (Row 36): Record here any RCC relating to the following subservices only:

• Environmental Health (Column F);
• Trading Standards (Column G);
• Waste Collection (Column H);
• Waste Disposal (Column I).

This information collected specifically for use in the Local Government Benchmarking Framework (LGBF) and so is only required for subservices which are reflected in LGBF finance indicators.

Citizen's Advice Bureau (CAB) and Money Advice Services (Rows 39 & 44): These lines should only reflect support costs and net revenue expenditure associated with the provision of CAB and Money Advice services, including both services provided directly by the council, and those provided by a third party.

Street Cleaning (Rows 40 & 46): Record support costs and net revenue expenditure associated with sweeping (manual or mechanical), street washing and emptying of litter receptacles in these lines respectively. Do not include here any amounts relating to keeping carriageways free of litter for road safety purposes.

Public Conveniences (Row 43): Record here total net revenue expenditure associated with the running, cleaning and maintaining of public toilets.

Animal Health Services (Row 45): Record here total net revenue expenditure associated with animal health and welfare issues.

COVID-19 Specific Grants (Row 49): Record here the amount of COVID-19 specific grants that have been applied to each subservice. A full list of COVID-19 Specific grants is provided in Annex B.