Producing time series comparable to 2020-21 LFRs: guidance note

Data Interpretation

Local authorities are asked to complete the LFRs in line with the guidance provided to ensure returns are completed on a consistent basis to allow for a reasonable degree of comparability. However, there is the potential for inconsistent reporting between local authorities for lower level figures where local accounting practices may vary.

Changes in accounting standards between financial years may also impact on the categorisation of expenditure which can lead to discontinuities in the data collected. Where there has been a significant change that affects multiple local authorities, this will be noted in the commentary and notes for the relevant year.

Service expenditure and income will be affected by demand for services and the resources available to deliver those services, which will vary between local authorities. Expenditure can also be affected by large one-off payments in any year, for example Equal Pay back-pay settlement expenditure.

It is important to consider the above factors when making comparisons between local authorities and over time.

Historic LFR data may be revised following publication to correct any errors that are subsequently identified. LFR workbooks available on the Scottish Government website will be updated to reflect any changes to the data and will be clearly marked as revised. Please note, LFR workbooks provided directly to users upon request will be the most up-to-date copy of the workbook at the time, however users will not be informed directly of any revisions to already published data.

Users should ensure that they are working with the most up-to-date version of the LFR workbooks available. Future publications will pick up any revisions to source data for prior years and so, where possible, figures should be checked against the latest publication to ensure they are still up-to-date.