Local Government Finance - Data Supplier Area

CR

Title

Capital Return

Aim

The capital returns collect forecast and outturn income and expenditure statistics relating to capital for each local authority and joint board.

The CR forecasts are used within the Scottish Government local government and finance areas to monitor local authority capital expenditure. HM Treasury also requires the information.

These forms were revised in early 2004 to reflect the move to the Prudential Code which came into effect on 1 April 2004. From this date, CR information is collected on an accruals basis. A current year forecast is provided along with three additional full-year forecasts. A section to record information about Prudential Indicators was also added.

View more information about the Prudential Code on the CIPFA website.

Frequency

Returns are requested five times a year:

  • CR Q1 - Quarter ended June and forecast
  • CR Q2 - Quarter ended September and forecast
  • CR Q3 - Quarter ended December and forecast
  • CR Q4 - Provisional outturn figures
  • CR Final - Final outturn figures


Timetable for Return

Current Returns

CR 2011-12 Q3

Return Issued

18 January 2012

Return Due

15 February 2012

View Timetable for Local Government Finance Returns to the Scottish Government


Form Download

CR (Quarterly plus Final Outturn) Historical Documentation

Please use the links below to access past forms and guidance for this return.

Page updated: Wednesday, January 18, 2012