Research and Analytics
CIPFA Highways and Transportation Estimates Statistics
This publication contains information on planned expenditure in 2005-06 together with related statistics on the construction and maintenance of roads, the support of public transport and other matters relating to transportation.
In order to enable more meaningful comparisons to be made, grossed totals are included for each class of authority from page 12 to 53 and pages 66 to 69. These take into account missing information and non-response. This has been effected by referring to information returned by authorities to last year's Highways Estimates Survey. Where a return has not been received from an authority the total will be derived by attributing the same level of increase among the class average for responders, to the information observed by the authority in the previous year. Where this figure is also missing, then the totals and distribution are scaled to the per capita class average.
In July 2003 the Greater London Authority (GLA) took over responsibility for Transport for London (TfL) including the London Underground. The resulting significant increase in expenditure has been shown in the gross totals in the main statistical tables but excluded from this commentary. This will therefore allow year on year trend analysis to reflect the true position of expenditure plans.
In 2005-06 local authorities in England and Wales are expecting total capital and current expenditure (excluding capital charges) on highways and transportation to amount to £6,335m compared with £5,874m in 2004-05, excluding the amounts for the Greater London Authority, an increase of 7.8%.
Without allowing for the implications of FRS17, discussed below, total current expenditure is expected to increase by £198 million (6.4%), whilst capital expenditure is expected to increase over the same period by £262 million (9.5%). Table 2 on page 3 shows expenditure for each class of authority and figure 1 analyses expenditure over the past five years.
Implications of FRS17
The full implementation of Financial Reporting Standard FRS17 was introduced to the Code of Practice on Local Authority Accounting in the United Kingdom, A Statement of Recommended Practice (SORP) and thus CIPFA's Best Value Accounting Code of Practice (BVACOP) from 1 April 2003. This resulted in a significant change in the way of accounting for retirement benefits. Under the previous arrangements, the amount of retirement benefit expenditure recognised was the employer's contribution to the pension fund or in the case of an unfunded scheme, benefits earned by employees in the year. The new FRS17 approach seeks to measure the true economic cost of pension benefits earned by employees in the year and recognises this as the expenditure for the year.
In total, 76 authorities responded using the FRS17 reporting basis. These authorities have been identified in the main statistical tables with '§'.
The most significant area of current expenditure is on the maintenance of highways. As illustrated in Figure 2 this accounts for £1,391m (42.0%) of local authorities' 2005-06 current expenditure plans. Table 2 highlights that the income from Car Parking reduced total current expenditure by 14.1% in England and Wales in 2005-06.
Figure 3 shows how the resources will be used and provides a comparison between principal roads and other local authority maintained roads. Maintenance expenditure in Figure 3 excludes expenditure by Non-Metropolitan Districts.
Readers are requested to refer to the general notes and the notes on individual authorities before attempting to interpret the statistics.
Subscribers, please use the left hand menu and non subscribers click below
CIPFAstats Current Datasets
Please click Historical Data to access those publications that are no longer part of the CIPFAstats survey range. These are available to full internet subscribers only