---

Preface

Local Government Finance in England - Key facts and trends

Chapter 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

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 charges

Chapter 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 Capital charges
3.7 Reserves
3.8 External trading services
3.9 Housing revenue account

Chapter 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 initiative

Chapter 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 Debt-free authorities

Chapter 6
Local authority pension funds

6.1 Pensions for local authority employees
6.2 The local government pension scheme in 2000-01

Annex A
Local government geography and history (Adobe Acrobat 4.5mb)
Table A2a: Parish Precepts( CSV Format 1kb )
Table A2: Compairing parish and town councils and principal local authorities in England( CSV Format 1kb )

Annex B
Income for local government (Adobe Acrobat 58kb)
Table B1: Number of dwellings exempt from council tax by class of exemption( CSV Format 1kb )
Table B2: Definitions of the council tax exemption classes( CSV Format 1kb )

Annex C
Revenue (Adobe Acrobat 187kb)
Table C1a: Revenue outturn 2000-01:Education (R01)( CSV Format 3kb )
Table C1b: Revenue outturn 2000-01:Transport (R02)( CSV Format 3kb )
Table C1c:Revenue outturn 2000-01:Personal Social Services (R03)( CSV Format 2kb )
Table C1d: Revenue outturn 2000-01:Housing Benefit, Sports and other (R04)( CSV Format 5kb )
Table C1e: Revenue outturn 2000-01:Home Office Services (R05)( CSV Format 3kb )
Table C1f: Revenue outturn 2000-01:Finance Housing and Environmental Services (R06)( CSV Format 5kb )
Table C1g: Trading Services Revenue Account(TSR) 2000-01( CSV Format 5kb )
Table C1h: SAR Form 2000-01 All England Totals (Grossed Up)( CSV Format 8kb )
Table C2a: RS1A Revenue Summary 2000-01( CSV Format 6kb )
Table C2b: RG Specific and Special Grants (a): Outturn 2000-01( CSV Format 6kb )
Table C3a: General Fund Revenue Account Net Expenditure by service and region : 2000-01( CSV Format 4kb )
Table C3b: General Fund Revenue Account Net Expenditure by Service and Region per head: 2000-01( CSV Format 3kb )
Table C4a: RA 2002-03 General Fund Revenue Account Budget Estimates Return( CSV Format 11kb )
Table C4b: RA(SG)02 Income from Specific and Special Grants Budget 2002/03( CSV Format 6kb )
Table C5a: Link Between Current and Net Revenue Expenditure, Outturn 2000-01( CSV Format 1kb )
Table C5b: Link Between Current and Net Revenue Expenditure Budget Estimate 2002-03( CSV Format 1kb )
Table C5c: TSS and SSA expenditure comparisons - outturn 2000-01( CSV Format 1kb )
Table C5d: TSS and SSA expenditure comparisons - Budgets 2002-03( CSV Format 1kb )
Table C5e: LA Finance Settlement and Actual (1997-98 to 1999-2000)( CSV Format 1kb )
Table C5f: LA Finance Settlement and Actual(1999-00 to 2002-03)( CSV Format 4kb )
Table C5g: Comparison of Net Revenue Expenditure and Standard Spending Assessment( CSV Format 4kb )

Annex D
Capital spending and financing (Adobe Acrobat 93kb)
Table d2: Provision for credit liabilities (PCL) 1997-98 to 2000-01( CSV Format 2kb )

Annex E
Metadata (Adobe Acrobat 35kb)

Annex F
List of tables, charts and maps (Adobe Acrobat 42kb)

Annex G
Glossary of terms and acronyms (Adobe Acrobat 79kb)

The above documents have been made available in Adobe Acrobat format for downloading.
The Adobe Acrobat Reader 5 can be freely downloaded.
Viewers with visual difficulties may find it useful to investigate services provided to improve the accessibility of Acrobat documents -- http://access.adobe.com
A free online PDF to HTML or text conversion service is also available at http://www.adobe.com/products/acrobat/access_onlinetools.html

[ Previous ] [ Contents ] [ Next ]

---

Published 22 January 2003

---

Return to Local Index

---

Return to Home Page

---

Web site terms