The Scottish Office Development Department compiles a summary of net expenditure on each authorities' main General Fund services. Separately identifying loan and leasing charges (i.e. debt servicing and leasing charges). The survey is administered by the relevant Scottish Office local authority finance division.

Data covers local authority areas and from April 1996 will cover unitary authority areas. Information has been collected in this format since 1983-84. Data are compiled for financial years and are published ten months after the end of the reference year.

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