| INTRODUCTION
|
| Scottish
Local Government Financial Statistics 1996-97 |
| This
publication accords with the provisions of the Local
Government (Scotland) Act 1973 and deals with
transactions of local authorities and joint boards as
defined in the 1973 Act. |
| 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 making
these returns is gratefully acknowledged. |
| 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. |
| Please
note that due to rounding some totals may not agree with
the sum of their constituent parts. |
| Symbols |
| The
following symbols are used throughout the publication: |
| |
.. |
not
available |
| |
. |
not
applicable |
| |
- |
nil
or less than half the final digit shown |
| |
|
|
 |