Preface
Key Facts and trends
Local government finance in England1.1 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 accounts3.0 Introduction
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 account (HRA)
Chapter 4
How is the money spent? - capital spending and how it is financed4.1 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 liabilities5.1 Local authority fixed assets
5.2 Outstanding debt and holdings of investments
5.3 Borrowing and investment transactions
5.4 Debt-free authorities
Chapter 6
Local authority pension funds6.1 Pensions for local authority employees
6.2 The Local Government Pension Scheme in 2001-02
Annex A
Local government geography and history
Annex B
Council tax exemptions
Annex C
General fund revenue accountsC1 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 systems
Annex D
D1 Information from the 2001-02 Capital Outturn Returns (COR)
D2 Provision for credit liabilities (PCL) 1998-99 to 2001-02
D3 Changes to English local government capital finance systems
Annex E
Metadata
Annex F
List of tables, charts and maps
Annex G
Glossary of terms and acronyms
Published 12 November 2003
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