Scottish Local Government Financial Statistics 1996-1997 Page :5

Scottish Local Government Financial Statistics 1996-1997

General fund services

TABLE 4 Detailed analysis of revenue account 1996-97	Ł Thousands

	Expenditure							Specific Income						Net expend- iture to be financed from grants, non- domestic rates, council taxes and balances	Net expend- iture to be financed from revenue support grant, non- domestic rates, council taxes and balances
	Empl- oyee costs	Oper- ating¹expen- ses	Loan²charges	Reven- ue³contrib- utions to capital outlay	Support⁴service costs	Adjust- ment⁵for inter account and inter auth- ority transfers	Total expend- iture	Income				Spec- ific⁷govern- ment grants	Total all spec- ific income
	Empl- oyee costs	Oper- ating¹expen- ses	Loan²charges	Reven- ue³contrib- utions to capital outlay	Support⁴service costs		Total expend- iture	Sales	Fees and charges	Other⁶income	Total	Spec- ific⁷govern- ment grants	Total all spec- ific income

Education⁸	1,733,990	704,220	162,564	16,017	58,042	-28,683	2,646,150	2,524	42,493	22,076	67,093	12,712	79,805	2,579,057	2,566,345
Schools	1,609,397	431,228	99,546	9,808	35,542	-22,611	2,162,910	724	12,195	11,219	24,138	12,401	36,539	2,138,772	2,126,371
Other vocational education⁹	4,549	2,720	628	62	224	-544	7,639	5	753	1,193	1,951	4	1,955	5,688	5,684
Administration	57,387	25,221	5,822	574	2,079	-2,895	88,187	296	37	4,049	4,382	-	4,382	83,805	83,805
School meals	1,888	83,070	19,176	1,889	6,847	-716	112,154	83	24,648	2	24,733	-	24,733	87,421	87,421
Other education services	60,769	161,981	37,392	3,684	13,351	-1,917	275,260	1,416	4,860	5,613	11,889	307	12,196	263,371	263,064

Libraries , museums and galleries	69,585	47,912	13,979	1,322	6,683	-998	138,483	3,143	5,624	1,056	9,823	5	9,828	128,660	128,655
Libraries	51,465	32,580	8,178	73	4,825	-922	96,199	781	2,862	359	4,002	5	4,007	92,197	92,192
Museums and galleries	18,120	15,332	5,801	1,249	1,858	-76	42,284	2,362	2,762	697	5,821	-	5,821	36,463	36,463

Social work¹⁰	658,902	584,657	35,115	885	41,282	-30,913	1,289,928	11,844	60,301	113,692	185,837	23,178	209,015	1,104,091	1,080,913
Service Strategy and Regulation	21,033	5,640	339	9	398	-1,966	25,453	111	661	487	1,259	-	1,259	24,194	24,194
Children's Panel	95	838	50	1	59	-4	1,040	-	-	-	-	-	-	1,040	1,040
Children	108,420	120,072	7,212	182	8,478	-12,431	231,933	66	664	960	1,690	136	1,826	230,243	230,107
Services for all Community Care Client Groups	163,736	145,389	8,732	220	10,266	-6,374	321,969	4,155	18,822	20,525	43,502	247	43,749	278,467	278,220
Older people	121,401	99,290	5,963	150	7,011	-1,686	232,129	843	32,042	12,542	45,427	93	45,520	186,702	186,609
Adults with mental health problems	11,227	27,866	1,674	42	1,968	-93	42,683	9	745	5,529	6,283	11,704	17,987	36,400	24,696
Substance misuse	3,863	6,497	390	10	459	-	11,219	-	77	1,496	1,573	-	1,573	9,646	9,646
Adults with learning disabilities	56,465	70,717	4,247	107	4,993	-3,179	133,351	361	5,036	16,531	21,928	307	22,235	111,423	111,116
Physically disabled adults	20,724	40,775	2,449	62	2,879	-2,203	64,686	5,738	1,426	1,976	9,140	3,335	12,475	55,546	52,211
Adult offenders	24,441	9,044	543	14	639	-358	34,322	30	62	28,820	28,912	3,738	32,650	5,410	1,672
Services for HIV/Aids	313	892	54	1	63	-	1,323	-	-	80	80	-	80	1,243	1,243
Social Services Management and Support Services	127,184	57,637	3,462	87	4,070	-2,619	189,821	531	766	24,746	26,043	3,618	29,661	163,778	160,160

Law ,order and protective services	766,861	89,488	33,747	2,994	3,518	-2,205	894,403	446	6,874	57,440	64,760	329,950	394,710	829,643	499,693
Police	618,107	68,108	19,804	2,309	2,089	-2,096	708,321	423	6,184	45,086	51,693	327,776	379,469	656,628	328,852
Fire	146,703	20,530	13,838	685	888	-67	182,577	23	678	12,174	12,875	27	12,902	169,702	169,675
Civil defence	2,051	850	105	-	541	-42	3,505	-	12	180	192	2,147	2,339	3,313	1,166

Roads and transport	83,133	467,961	169,453	17,812	17,411	-39,200	716,570	1,061	47,720	6,284	55,065	3	55,068	661,505	661,502
Administration	38,173	21,646	76,552	82	1,405	-21,893	115,965	485	9,482	3,619	13,586	3	13,589	102,379	102,376
Road maintenance	25,033	184,419	71,959	15,485	11,973	-10,080	298,789	456	9,498	1,277	11,231	-	11,231	287,558	287,558
Road lighting	4,286	38,932	7,871	606	2,528	-492	53,731	16	650	124	790	-	790	52,941	52,941
Parking	1,856	11,103	3,699	863	721	-46	18,196	-	26,894	168	27,062	-	27,062	-8,866	-8,866
Road safety :traffic management:
transportation surveys	5,685	8,024	2,256	776	521	-414	16,848	56	1,000	212	1,268	-	1,268	15,580	15,580
school crossing patrols	7,109	4,048	4	-	263	-473	10,951	-	-	-	-	-	-	10,951	10,951
Concessionary fares	991	48,685	8	-	.	-5,802	43,882	48	196	33	277	-	277	43,605	43,605
General fund contributions to transport	.	151,104	7,104	.	.	.	158,208	.	.	851	851	.	851	157,357	157,357

Environmental services	62,825	251,762	17,622	6,892	15,116	-9,427	344,790	6,325	40,032	1,174	47,531	35	47,566	297,259	297,224
Cleansing	23,893	210,632	10,660	4,626	8,039	-7,614	250,236	4,376	28,613	570	33,559	1	33,560	216,677	216,676
Flood prevention and coast protection	218	598	2,109	55	13	-	2,993	28	90	-	118	34	152	2,875	2,841
Public conveniences	6,790	10,139	1,432	438	662	-169	19,292	18	472	3	493	-	493	18,799	18,799
Other environmental health	26,577	12,679	1,602	739	5,400	-1,597	45,400	246	2,696	323	3,265	-	3,265	42,135	42,135
Burial grounds and crematoria	5,347	17,714	1,819	1,034	1,002	-47	26,869	1,657	8,161	278	10,096	-	10,096	16,773	16,773

Carried forward	3,375,296	2,146,000	432,480	45,922	142,052	-111,426	6,030,324	25,343	203,044	201,722	430,109	365,883	795,992	5,600,215	5,234,332

1 Operating expenses for education, social work, roads and transport include transfer payments.

2 Loan charges for education and social work have been apportioned notionally to sub-services pro-rata to expenditure on operating expenses.

3 Revenue contributions to capital outlay apportioned as in note 2 above.

4 Support service costs for education, social work and roads and transport have been apportioned notionally to sub-services pro-rata to expenditure on operating expenses. The roads and transport apportionment excludes concessionary fares and general fund contribution to transport.

5 All inter account and inter authority transfers are deducted from expenditure.

6 Includes other government grants of Ł51,937,000

7 As defined in Appendix B of the Local Government Finance (Scotland) Order 1996 and as returned by local authorities.

8 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.

9 Previously other vocational education was included within Further Education. Responsibility for further education was transferred from local to central government on 1 April 1993.

10 The Social Work client groups have been updated in line with the new CIPFA guidelines on accounting for social services. The "other income" figures include Ł67,076,000 of income from Health Boards, Trusts and other public bodies.

11 Includes unallocated contributions.