INTRODUCTION
Scottish Local Government Financial Statistics is an annual publication providing information on Scottish Local Authority income and expenditure, outstanding debt, and local taxes.
Structure and functions of local government
The Local Government etc. (Scotland) Act 1994, which came into force on 1 April 1996, significantly changed the structure of local government in Scotland. Prior to the 1996-97 financial year local government in Scotland operated mainly on a two-tier basis, with 9 regional councils and 53 district councils. The district and regional councils had responsibility for delivering different types of local government services while the three island councils provided services for Orkney, Shetland and Eilean Siar (the Western Isles).
Local government reorganisation left the 3 island councils unchanged while the district councils and regional councils were replaced with 29 single tier (or unitary) bodies (see map on page 5). These 32 unitary councils are responsible for all the local government services formerly administered by their predecessors with two main exceptions: water and sewerage and the reporters to Children's Panels (for which responsibility now lies with the Scottish Children's Reporters Administration).
In addition to information from the 32 unitary authorities described above, this publication provides information on the income and expenditure of police and fire services. For most of Scotland these services are provided through Joint Boards, which are the collective responsibility of two or more councils. The publication also includes information drawn from the income and expenditure of the Forth Bridge, Tay Bridge and the Strathclyde Passenger Transport Authority (which are the collective responsibility of groups of councils in the same way as police and fire services).
Source and coverage of data
The tables in this issue have been compiled from various financial returns made by local authorities, as well as joint boards. The co-operation of these bodies in completing returns is gratefully acknowledged.
Most of the data are presented at Scotland level; however, tables 10, 11 12 and 13 (showing, respectively, 'Outstanding Debt', 'Council tax base' 'Chargeable Dwellings' and 'Non-domestic rates') have been broken down to show individual local authority data. Background data at local authority level will be made available on the Local Government Finance Statistics website at http://www.scotland.gov.uk/stats/lgfstats. All of the data used relate to the 2004-05 financial year, with the exception of section 3 which also provides figures for other years.
Notes to tables
All financial data are shown at outturn level. That is to say that figures are actuals supplied after the year's accounts have been closed. Wherever possible actual figures have been used, where this was not possible "near actual" figures have been taken. For this reason the figures published in this edition may not always agree with those published in Local authority Abstracts of Accounts.
Rounding of figures
Please note that, due to rounding, some totals may not agree with the sum of their constituent parts. Calculations have been made, where possible, using un-rounded figures and may therefore not agree exactly with the rounded figures given in accompanying tables.
Symbols
The following symbols are used throughout the publication:
.. not available
. not applicable
- nil or less than half the final digit shown
Enquiries related to any of the tables contained in this publication may be directed to:
Scottish Executive
Analytical Services Division
Statistical Support for Local Government
Area 2-J South, Victoria Quay
Edinburgh
EH6 6QQ
Tel: (0131) 244 7029
E-mail: lgfstats@scotland.gsi.gov.uk
All tables in this publication and further background data are available as Excel spreadsheets from the Scottish Executive Local Government Finance Statistics website at http://www.scotland.gov.uk/stats/lgfstats