Research and Analytics

general

CIPFA Rating Review Actuals


March 2006
Service Expenditure

Table one shows actual local authority expenditure for 2004-05 as detailed in this publication, and budgeted expenditure sourced from Rating Review Estimates 2005-06. It shows total service expenditure is budgeted to be £9.4bn in 2005-06, an increase of 3.8% over actual expenditure in 2004-05.

Service Expenditure in 2004-05 and 2005-06 (Outturn Prices)
Education Services

Local authorities are budgeting in 2005-06 an increase in education spending of £154m (3.9%) over 2004-05. Of local authorities’ total service expenditure, 43.2% will be directed towards providing an education service, the same as in 2004-05.

Social Work

Local authorities are budgeting in 2005-06 an increase in social work expenditure of £67m (3.5%) over 2004-05. Of local authorities’ total service expenditure, 21.0% will be directed towards social work, 0.1% lower than in 2004-05.

Police Services

Local authorities are budgeting in 2005-06 an increase in police spending of £93m (10.2%) over 2004-05. Of local authorities’ total service expenditure, 10.7% will be directed towards providing a police service, 0.6% higher than in 2004-05.

Users of these statistics should be aware that to ensure consistency of comparison, police expenditure is shown gross of the 51% specific grant received by the police authorities and joint boards. Therefore this specific grant has been included within the constituent authorities specific grant total (column 26), although the local authorities do not receive these funds.

Figure one, shown below, illustrates that in total, education, social work and police make up nearly three quarters of local authorities’ service expenditure.

Service Expenditure % Breakdown for 2004-05 and 2005-06
Returns submitted by local authorities in Scotland reveal that in 2004-05 net revenue expenditure was £9,732m. This is expected to rise to £10,246m in 2005-06 an increase of £514m (5.3%). Table two shows how this will be funded through government grant and the council tax.

Summary of Local Authority Expenditure and Funding in 2004-05 and 2005-06 (Outturn Prices)
Figures two through to five show net revenue expenditure per head of population in 2004-05 and 2005-06.

Net Revenue Expenditure £ 2004-05
Net Revenue Expenditure % Change 2004-05

March 2006

Subscribers, please use the left hand menu and non subscribers click below

CIPFAstats Current Datasets