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CONTENTS
PREFACE
KEY FACTS AND TRENDS: Local government finance in England
K.1 Overview
K.2 The pattern of spending
K.3 Balance of funding
K.4 Council tax
K.5 Regional variationsCHAPTER 1: Local government
1.1 What is local government?
1.2 What local government does
1.3 How local government is structured
1.4 How big is local government?
1.5 Local government in the national context
1.6 How local government works financially
1.7 Local government accounting practice section
CHAPTER 2: How is the money found?
2.1 Summary of sources of local government income
2.2 Council tax
2.3 Business rates
2.4 Revenue grants
2.5 Sales, fees and chargesCHAPTER 3: How is the money spent? - revenue accounts
3.1 Expenditure definitions
3.2 Current expenditure by service
3.3 Labour, goods and services purchased
3.4 Pattern of spending by region
3.5 Time series of expenditure and balance of funding
3.6 Maps of expenditure and balance of funding
3.7 Capital charges
3.8 Reserves
3.9 External trading services
3.10 Housing revenue accountCHAPTER 4: How is the money spent? - capital spending and how it is financed
4.1 Capital spending
4.2 Financing of capital spending - overview
4.3 Credit approvals, grants and contributions
4.4 Use of capital receipts
4.5 Private Finance InitiativeCHAPTER 5: Assets and liabilities
5.1 Local authority fixed assets
5.2 Outstanding debt and holding of investments
5.3 Borrowing and investment transactions
5.4 Prudential SystemCHAPTER 6: Local government pay & workforce
6.1 Summary of local government employment
6.2 Local government expenditure and pay
6.3 Workforce numbersCHAPTER 7: Local authority pension funds
7.1 Pensions for local authority employees
7.2 The Local Government Pension SchemeANNEX A: Local government geography and history
A1 Maps of local authority areas in England
A2 Parish and town councils
A3 Changes in English local authority functions and structureANNEX B: Council tax exemptions
ANNEX C: General fund revenue accounts
C1 Detailed revenue outturn data
C2 Revenue outturn summary and grants
C3 Revenue account net expenditure summaries
C4 Revenue account budget estimates
C5 Changes to English local government revenue finance systemsANNEX D: Capital spending and financing
D1 Capital outturn summaries
D2 Changes to English local government capital finance systemsANNEX E: Metadata
ANNEX F: List of tables, charts and maps
F1 List of tables
F2 List of charts
F3 List of mapsANNEX G: Glossary of terms and acronyms
[ Preface ]
Last updated on 30th April 2007
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