The Scottish Office Development Department compiles the Provisional Outturn and Budget Estimates Return. This is an annual Return to the Department from local authorities, used in assessing authorities' budgets against the Secretary of State's criteria for capping the budgets of authorities.

The information, which is supplied in the spring, gives estimated net current expenditure in the current financial year and budgeted net current expenditure for the forthcoming financial year, separately distinguishing loan and leasing charges (i.e. debt servicing and leasing charges). The figures relate solely to expenditure on authorities' revenue accounts - i.e. they exclude expenditure on housing and on authorities' trading services.

Data are available by local authority area and are ...

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