National Statistics

Local authority revenue expenditure and financing in England: 2009 to 2010 final outturn (revised)

The latest national statistics on the final outturn estimates of local authority revenue expenditure and financing for 2009-10 were released…

Documents

Local authority revenue expenditure and financing England 2009-10 final outturn (revised)

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Local authority revenue expenditure and financing England 2009-10 final outturn (revised)

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Table 1 Net current expenditure by service 2008-09 and 2009-10 (revised)

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Table 2 Revenue expenditure and financing 2008-09 and 2009-10 (revised)

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Table 3 Net current expenditure by service 2005-06 to 2009-10 (revised)

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Table 4 Top five incomes from specific grants 2009-10 (revised)

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Table 5 Financing of revenue expenditure since 2005-06 (a) (revised)

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Table 6 Level of revenue reserves (revised)

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Annex A1 Revenue Outturn Service Expenditure Summary (RSX) 2009-10 (revised)

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Annex A2 Revenue Outturn Summary (RS) 2009-10 (revised)

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Annex A3 Income from specific grants (RG) 2009-10 (revised)

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Annex A4 Revenue Outturn Education services (RO1) 2009-10 (revised)

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Annex A5 Revenue Outturn Highways and Transport services (RO2) 2009-10 (revised)

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Annex A6 Revenue Outturn Social Care (RO3) 2009-10 (revised)

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Annex A7 Revenue Outturn Housing services (RO4) 2009-10 (revised)

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Detail

The latest national statistics on the final outturn estimates of local authority revenue expenditure and financing for 2009-10 were released on 27 January 2011 under arrangements approved by the UK Statistics Authority. These statstics were originally released on 25 November 2010.

The release provides data from revenue outturn returns and the changes over the previously published figures are generally small.

The key points from the latest release are:

  • Total net current expenditure by local authorities in England was estimated to be £121.3bn in 2009-10 compared with £113.0bn in 2008-09, an increase of 7 per cent.
  • There have been two changes to the definition of net current expenditure for 2009-10. The first change involves including revenue expenditure funded from capital under statute (RECS). The second change involves reporting net current expenditure on a non-Financial Reporting Standard 17 (FRS17) basis (previously for 2008-09 local authorities accounted for retirement benefits (pensions) in their service expenditure in accordance with FRS17). If we remove RECS from this year’s figure and use the 2008-09 figure on a non-FRS17 basis, then the 2009-10 net current expenditure is £119.4bn and for 2008-09 is £113.7bn, an increase of 5 per cent.
  • 37 per cent of net current expenditure in 2009-10 was on education, 17 per cent on social care, 14 per cent on housing benefits and 10 per cent on police.
  • 56 per cent of revenue expenditure (on a non-Financial Reporting Standard 17 basis) in 2009-10 was funded by government grants, 25 per cent by council tax and 19 per cent by redistributed non-domestic rates.