D: Technical Annex on SAR assignments for ACA Weights
Updated 23 June 2025
Applies to England
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/consultations/the-fair-funding-review-20/d-technical-annex-on-sar-assignments-for-aca-weights
The SAR (Subjective Analysis Return) is a survey of local government revenue and expenditure, completed by a sample of authorities in England every 3 years.[footnote 1]
It is used to assign weights for the different components of the ACA. As not all authorities fill in the SAR, weights are calculated using aggregated data. Sub-categories of expenditure in the SAR are subjectively assigned to either the LCA, RCA, Accessibility (which is incorporated into the LCA weights), Split, Unadjusted and Remoteness.
Table 1 shows a summary of to which ACA weighting each SAR component is assigned.
Table 1: Summary of the ACA categories given to the SAR components
| SAR Component | Weighting Assignment |
|---|---|
| 18 Repairs, Alterations and Maintenance of Buildings | RCA |
| 19 Energy Costs - Electricity, Gas and Other | Unadjusted |
| 21 Rents | RCA |
| 22 Rates | RCA |
| 23 Water Services | Unadjusted |
| 24 Fixtures & Fittings | RCA |
| 25 Cleaning and Domestic Supplies | RCA |
| 26 Grounds Maintenance Costs | RCA |
| 27 Premises Insurance | RCA |
| 28 Other Premises Related Expenditure | RCA |
| 29 TOTAL PREMISES EXPENSES (Total of lines 18 to 28) | Sub-total |
| 30 Direct Transport Costs - Vehicle Running Costs, Repair & Maintenance | Split |
| 32 Contract Hire and Operating Leases | Remoteness |
| 33 Car Allowances for Travelling Expenses | Remoteness |
| 34 Public Transport Allowances for Travelling Expenses | Remoteness |
| 35 Transport Insurance | Remoteness |
| 36 Other Transport Related Expenditure | Remoteness |
| 37 TOTAL TRANSPORT EXPENSES (Total of lines 30 to 36) | Sub-total |
| 38 Equipment, Furniture & Materials | Remoteness |
| 39 Catering | Split |
| 40 Clothing, Uniforms & Laundry | Unadjusted |
| 41 Printing, Stationery and General Office Expenses | Unadjusted |
| 42 Communications and Computing - Postage, Telephone, Computer Costs and Other | Unadjusted |
| 46 Subsistence and Conference Expenses | Unadjusted |
| 47 Subscriptions | Unadjusted |
| 48 Insurance | Other |
| 49 Schools’ Non ICT Learning Resources | Unadjusted |
| 50 Schools’ ICT Learning Resources | Unadjusted |
| 51 Exam Fees | Unadjusted |
| 52 Other Supplies and Services Expenditure | Unadjusted |
| 53 TOTAL SUPPLIES & SERVICES EXPENDITURE (Total of lines 38 to 52) | Sub-total |
| 54 Joint Authorities and Other Local Authorities | Unadjusted |
| 55 Grants to Voluntary Bodies | Unadjusted |
| 56 Private Contractors and Other Agencies - Professional Services | Split |
| 57 Private Contractors and Other Agencies - Agency Staff | LCA |
| 58 Private Contractors and Other Agencies - Other | Split |
| 59 Internal Trading Organisations | Unadjusted |
| 60 TOTAL THIRD PARTY PAYMENTS (Total of lines 54 to 59) | Sub-total |
| 61 Total Transfer Payments (Discretionary) | Unadjusted |
| 62 Expenditure on Management and Support Services | LCA |
| 68 Balancing Item | LCA |
| 63 TOTAL Part B (Total of lines 29, 37, 53, 60, 61 & 62) | Sub-total |