Scottish Local Government Financial Statistics 2006-07

TABLE 4A Detailed analysis of revenue account 2006-07

£ Thousands

	Employee costs	Operating costs	Transfer payments	Revenue contributions to capital	Support service costs	Adjustment ¹ for inter account and inter authority transfers	Total expenditure	Sales, Fees and charges	Other central Government Grants (excl RSG)	Other income	Total income		Specific ³ government grants
	Expenditure							Specific Income				Net expenditure to be financed from grants, non-domestic rates, council taxes and balances	Specific ³ government grants
Education ²	3,155,282	1,375,709	38,280	13,453	118,986	-104,878	4,596,832	84,863	170,606	88,925	344,394	4,252,438	269,072
Pre-primary education	190,053	100,182	3,433	645	6,659	-3,112	297,860	7,909	8,131	3,145	19,185	278,675	9,139
Primary education	1,196,471	465,007	4,222	4,871	42,782	-30,127	1,683,226	29,909	56,827	17,570	104,306	1,578,920	95,975
Secondary education	1,332,618	525,106	21,232	6,992	47,269	-21,235	1,911,982	28,150	77,920	25,240	131,310	1,780,672	102,314
Special education	293,028	191,335	321	392	9,478	-30,592	463,962	4,980	8,759	10,330	24,069	439,893	40,289
Community Learning	98,333	61,683	5,447	379	6,836	-3,513	169,165	8,912	8,380	21,453	38,745	130,420	8,880
Other non-school funding	44,779	32,396	3,625	174	5,962	-16,299	70,637	5,003	10,589	11,187	26,779	43,858	12,475
Cultural and related services	282,790	395,968	38,265	7,373	38,836	-55,209	708,023	76,337	10,588	29,489	116,414	591,609	.
Museums and galleries	24,515	19,266	2,860	337	2,612	-2,065	47,525	4,166	526	1,381	6,073	41,452	.
Other cultural and heritage services	22,762	36,695	15,642	801	3,363	-4,010	75,253	9,742	2,270	7,862	19,874	55,379	.
Library service	67,771	42,147	42	188	8,100	-797	117,451	5,446	868	1,089	7,403	110,048	.
Tourism	3,084	14,016	4,975	51	962	-34	23,054	1,982	982	951	3,915	19,139	.
Countryside recreation and management	16,246	11,310	983	939	1,562	-864	30,176	2,496	633	1,987	5,116	25,060	.
Sport facilities (incl swimming pools and golf courses)	61,319	113,945	9,415	191	9,871	-5,267	189,474	33,504	3,304	7,389	44,197	145,277	.
Community parks and open spaces	64,037	128,024	319	2,587	8,604	-38,003	165,568	10,364	139	4,038	14,541	151,027	.
Other recreation and sport	23,056	30,565	4,029	2,279	3,762	-4,169	59,522	8,637	1,866	4,792	15,295	44,227	.
Social work ⁴	1,160,264	1,533,773	297,672	7,694	95,846	-100,763	2,994,486	232,588	197,482	352,856	782,926	2,211,560	25,069
Service Strategy	19,947	6,311	-6	957	2,068	-2,348	26,929	755	489	1,430	2,674	24,255	546
Children's Panel	127	2,034	-	-	521	-13	2,669	-2	76	17	91	2,578	6
Children and families	286,122	292,232	53,829	2,565	22,796	-18,769	638,775	6,136	54,834	16,304	77,274	561,501	1,906
Older persons	519,864	687,642	139,812	2,383	40,236	-37,525	1,352,412	165,634	24,005	136,757	326,396	1,026,016	3,997
Adults with physical or sensory disabilities	65,780	100,260	32,033	275	6,469	-12,494	192,323	14,325	2,472	11,661	28,458	163,865	2,853
Adults with learning disabilities	149,480	314,223	45,185	1,311	16,057	-23,251	503,005	34,651	19,968	125,278	179,897	323,108	2,876
Adults with mental health needs	37,394	73,789	19,016	138	3,745	-3,621	130,461	7,421	5,772	44,624	57,817	72,644	12,737
Adults with addictions/substance misuse	17,238	18,302	6,677	27	1,180	-1,076	42,348	1,945	3,652	10,971	16,568	25,780	48
HIV/ AIDS	798	1,308	67	-	67	-17	2,223	118	-	355	473	1,750	4
Service to asylum seekers and refugees	1,604	285	296	4	48	-6	2,231	-	467	687	1,154	1,077	-
Criminal justice social work services	61,910	37,387	763	34	2,659	-1,643	101,110	1,605	85,747	4,772	92,124	8,986	96
Police, fire and emergency planning	1,028,087	166,886	267,514	7,170	9,467	-9,480	1,469,644	49,878	7,563	65,401	122,842	1,346,802	594,030
Crime management	419,818	68,032	-	1,712	1,695	-5,017	486,240	15,791	3,548	13,592	32,931	453,309	305,094
Traffic management	69,600	11,620	-	298	338	-722	81,134	2,871	314	2,588	5,773	75,361	51,859
Public order	34,604	5,573	-	150	119	-123	40,323	2,365	1,916	824	5,105	35,218	25,856
Community safety	213,719	34,997	-	624	875	-1,735	248,480	8,682	1,357	12,355	22,394	226,086	154,164
Call management	89,109	12,357	-	300	287	-1,209	100,844	2,756	330	1,257	4,343	96,501	54,604
Police pensions	.	.	206,476	.	.	-	206,476	6,252	-	28,927	35,179	171,297	2,453
Common police services	.	.	9,157	.	.	-	9,157	-	-	-	-	9,157	-
Fire fighting and rescue	193,665	33,338	106	2,889	6,048	-564	235,482	4,017	98	1,144	5,259	230,223	-
Community fire safety	6,582	933	173	1,197	84	-109	8,860	127	-	186	313	8,547	-
Fire fighters' pensions	.	.	51,602	.	.	-	51,602	7,014	-	4,526	11,540	40,062	-
Fire service emergency planning and civil protection	990	36	-	-	21	-1	1,046	3	-	2	5	1,041	-
Roads and transport	140,574	506,312	2,745	24,877	53,179	-102,346	625,341	133,008	49,295	11,188	193,491	431,850	.
Road construction	3,057	6,824	-	2,182	513	-2,358	10,218	4,591	24	112	4,727	5,491	.
Winter maintenance	2,923	41,435	-	-	949	-122	45,185	747	-	42	789	44,396	.
Structural, environmental & safety maintenance & repairs	44,614	207,998	4	3,038	11,682	-25,914	241,422	25,673	7,639	633	33,945	207,477	.
Road lighting	10,091	58,855	-	-	1,835	-6,457	64,324	3,249	18	33	3,300	61,024	.
School crossing patrols	11,723	3,856	-	-	332	-9	15,902	31	-	-	31	15,871	.
Other network and traffic management	24,110	25,136	2	129	4,818	-2,357	51,838	8,826	2,766	1,348	12,940	38,898	.
Parking	12,397	21,708	-	2,128	1,462	-1,260	36,435	58,481	2	1,978	60,461	-24,026	.
Non- LA public transport: Concessionary fares	1,307	11,854	1,805	25	703	-4,954	10,740	570	-202	32	400	10,340	.
Non- LA public transport: Support to operators and voluntary groups	.	.	.	-	.	-352	-352	4,141	9,920	901	14,962	-15,314	.
Non- LA public transport: Co-ordination	30,352	42,795	934	17,375	30,885	-58,563	63,778	26,699	29,128	6,109	61,936	1,842	.
General fund contributions to trading services	.	85,851	.	.	.	.	85,851	.	.	.	.	85,851	.
Carried forward	5,766,997	3,978,648	644,476	60,567	316,314	-372,676	10,394,326	576,674	435,534	547,859	1,560,067	8,834,259	888,171

1 All inter account and inter authority transfers are deducted from expenditure.
2 The contract costs associated with school cleaning/janitorial services and school meals services have been included under operating expenses. These services are contracted out under the Compulsory Competitive Tendering Regulations.
3 As listed in Appendix B of the Report to the Local Government Finance (Scotland) Order 2006 and as returned by local authorities.
4 The 'Other income' figures for Social Work include £329,091,000 of income from Health Authorities.
5 Includes leasing payments

TABLE 4A Detailed analysis of revenue account 2006-07 (Continued)

£ Thousands

	Employee costs	Operating costs	Transfer payments	Revenue contributions to capital	Support service costs	Adjustment ¹ for inter account and inter authority transfers	Total expenditure	Sales, Fees and charges	Other central Government Grants (excl RSG)	Other income	Total income		Specific ³ government grants
	Expenditure							Specific Income				Net expenditure to be financed from grants, non-domestic rates, council taxes and balances	Specific ³ government grants
Brought forward	5,766,997	3,978,648	644,476	60,567	316,314	-372,676	10,394,326	576,674	435,534	547,859	1,560,067	8,834,259	888,171
Environmental services	251,991	410,365	5,110	4,766	34,997	-36,921	670,308	98,951	55,173	13,998	168,122	502,186	.
Cemetery, cremation and mortuary services	13,413	21,215	12	2,136	2,318	-312	38,782	22,351	14	105	22,470	16,312	.
Coast protection	58	852	8	34	48	-6	994	13	-	-	13	981	.
Flood defence and land drainage	641	4,861	-	66	129	-9	5,688	54	-	33	87	5,601	.
Environmental Health	61,025	34,736	2,486	57	8,543	-5,211	101,636	12,968	9,996	1,733	24,697	76,939	.
Trading Standards	18,403	9,780	989	19	2,803	-1,913	30,081	1,435	567	887	2,889	27,192	.
Waste Collection	73,360	117,855	56	242	9,962	-10,097	191,378	33,307	27,643	4,341	65,291	126,087	.
Waste Disposal	28,464	164,330	1,559	2,108	5,787	-8,179	194,069	25,628	14,143	6,064	45,835	148,234	.
Other waste management	56,627	56,736	-	104	5,407	-11,194	107,680	3,195	2,810	835	6,840	100,840	.
Planning and economic development	150,698	159,205	23,321	11,114	39,180	-16,715	366,803	144,215	33,750	28,801	206,766	160,037	.
Planning: Building control	27,271	16,770	28	10	6,489	-1,696	48,872	50,529	80	480	51,089	-2,217	.
Planning: Development control	29,166	8,994	30	28	8,977	-912	46,283	29,816	253	729	30,798	15,485	.
Planning: Policy	24,815	16,734	580	6,435	5,994	-2,778	51,780	2,371	4,767	2,329	9,467	42,313	.
Planning: Environmental initiatives	9,620	10,243	1,046	226	2,020	-1,170	21,985	5,703	2,741	3,655	12,099	9,886	.
Economic development	59,826	106,464	21,637	4,415	15,700	-10,159	197,883	55,796	25,909	21,608	103,313	94,570	.
Central services	383,870	300,552	51,036	10,731	143,998	-187,633	702,554	101,932	112,201	96,418	310,551	392,003	.
Council tax collection	19,886	21,266	87	17	23,041	-2,616	61,681	15,772	1,526	3,842	21,140	40,541	.
Council tax benefit administration	18,498	6,341	5,307	710	8,426	-3,584	35,698	175	25,833	3,659	29,667	6,031	.
Non-domestic rates collection	3,150	2,452	183	12	4,516	-183	10,130	1,824	125	1,595	3,544	6,586	.
Housing benefit administration	22,829	7,232	8	27	10,914	-945	40,065	635	24,804	4,305	29,744	10,321	.
Registration of births, deaths and marriages	8,936	2,311	-	56	4,456	-262	15,497	7,315	-	528	7,843	7,654	.
Emergency Planning (non Police or Fire)	2,504	1,662	-	2	801	-158	4,811	115	338	106	559	4,252	.
District Courts	4,787	4,983	1,288	1	4,163	-33	15,189	3,309	165	4,874	8,348	6,841	.
Licensing	5,516	5,415	-	4	4,008	-441	14,502	11,236	451	807	12,494	2,008	.
Conducting Elections	226	601	-	-	1,380	-19	2,188	3	130	91	224	1,964	.
Registration of electors	5,270	2,169	-	116	668	-51	8,172	58	-	48	106	8,066	.
Council tax valuation	9,246	2,112	-	-	784	-82	12,060	45	-	125	170	11,890	.
Non-domestic lands valuation	12,731	3,274	-	19	1,454	-109	17,369	175	-	136	311	17,058	.
Local land charges	15	8	-	-	-	-	23	82	-	1	83	-60	.
Non-road lighting	1,277	10,997	-	9	76	-598	11,761	3,232	-	145	3,377	8,384	.
General grants, bequests and donations	207	8,128	3,654	-	1,144	-138	12,995	3	8	115	126	12,869	.
Corporate and democratic core costs	21,021	40,706	65	296	99,865	-3,212	158,741	1,490	551	2,852	4,893	153,848	.
Non-distributed costs	83,286	8,103	102	1,888	-9,719	-13,706	69,954	897	39	1,715	2,651	67,303	.
Other	164,485	172,792	40,342	7,574	-11,979	-161,496	211,718	55,566	58,231	71,474	185,271	26,447	.
General fund contributions to housing	.	607	.	.	.	.	607	.	.	.	.	607	.
General fund contribution to trading services	.	8,458	.	.	.	.	8,458	.	.	.	.	8,458	.
Interest on revenue balances	.	.	.	.	.	.	.	.	.	47,221	47,221	-47,221	.
Loan Charges ⁵	.	.	.	.	.	.	782,002	.	.	.	.	782,002	.
All services	6,553,556	4,857,835	723,943	87,178	534,489	-613,945	12,925,058	921,772	636,658	734,297	2,292,727	10,632,331	888,171

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Scottish Local Government Financial Statistics 2006-07

TABLE 4A Detailed analysis of revenue account 2006-07