Scottish Local Government Financial Statistics 2001-2002

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Scottish Local Government Financial Statistics 2001-2002

TABLE 2A Summary of revenue expenditure and income 2001-021

Thousands

General fund2 services

Housing

Trading services

Special3 funds

Expenditure

Employee costs

4,465,321

181,558

18,898

630

Operating expenses4

3,855,751

1,714,971

33,987

731,778

Loan charges

739,351

367,197

4,867

21

Revenue contributions to capital

56,817

78,117

4,384

37,327

General fund contributions to housing and trading services5

4,794

.

5,411

.

Support service costs

374,541

56,828

2,569

418

Other

.

.

-

659,688

Adjustment for inter account and inter authority transfers6

-375,235

-30,690

-3,350

-4,186

Total expenditure

9,121,341

2,367,982

66,766

1,425,676

Income

Non-domestic rates7

1,553,926

.

.

.

Council tax

1,363,399

.

.

.

Government grant:

Revenue Support Grant ( RSG)8
3,935,328
.
.
.

Council Tax rebate grants9

285,131

.

.

.

Other grants and subsidies

1,022,339

1,038,780

177

.

Sales, fees and charges

620,601

1,116,348

52,480

6,260

Contributions from general fund

.

582

13,631

135,232

Other income

424,765

120,603

4,733

1,625,977

Increase on revenue balances
.
3,918
.
.

Total income

9,205,490

2,280,231

71,021

1,767,469

Changes in revenue balances (income minus expenditure)

84,149

-87,751

4,255

341,793

1 Revenue expenditure is recorded on an accruals basis.
2 Includes non-housing revenue account housing (non-HRA) expenditure and general fund contributions to housing and other services.
3 Including superannuation and common good funds.
4 Including transfer payments.
5 Excluding contributions to transport undertakings which are included as operating expenses on the Roads and Transport Account (see table 4).
6 All inter account and inter authority transactions are deducted from expenditure.
7 This is the Distributable Amount as per the Local Government Finance (Scotland) Order 2001
8 Re-determined as per Local Government Finance (Scotland) Order 2002.
9 Council tax rebates paid by DWP.
10 As defined in Appendix B of the Report to the Local Government Finance (Scotland) Order 2001 and as returned by local authorities.
Specific grants total 648 million; other grants 375 million.
11 Includes transfers from trading revenue accounts.

Page updated: Thursday, May 18, 2006