Office of the Deputy Prime Minister - Local Government Finance Statistics England No.15

Office of the Deputy Prime Minister

Local Government Finance Statistics England No.15


CONTENTS

PREFACE

KEY FACTS AND TRENDS: Local government finance in England

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 Maps of expenditure and balance of funding
3.7 Capital charges
3.8 Reserves
3.9 External trading services
3.10 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

ANNEX 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 structure

ANNEX 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 systems

ANNEX D: Capital spending and financing

D1 Capital outturn summaries
D2 Provision for credit liabilities
D3 Changes to English local government capital finance systems

ANNEX E: Metadata

ANNEX F: List of tables, charts and maps

F1 List of tables
F2 List of charts
F3 List of maps

ANNEX G: Glossary of terms and acronyms

[ Preface]


Last updated on 7 December 2004
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