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 to 2010.

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 5 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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Annex A8: revenue outturn cultural, environmental and planning services (RO5) 2009-10 (revised)

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Annex A9: revenue outturn protective, central and other services (RO6) 2009 to 2010 (revised)

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Annex A10: trading account services return (TSR) 2009 to 2010 (revised)

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Annex A11: subjective analysis (SAR) 2009 to 2010 (revised 17 November 2011)

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Annex A11: subjective analysis (SAR) 2009 to 2010 (revised)

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Annex A12: business improvement district outturn transactions (BID) 2009 to 2010 (revised)

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Annex B: derivation of service lines used in tables 1 and 3 (revised)

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Annex C: number of authorities completing the 2009 to 2010 SAR (revised)

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Pre-release access list: local authority revenue expenditure and financing England: final outturn

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Detail

The latest national statistics on the final outturn estimates of local authority revenue expenditure and financing for 2009 to 2010 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 £121.3 billion in 2009 to 2010 compared with £113.0 billion in 2008 to 2009, an increase of 7%
  • there have been two changes to the definition of net current expenditure for 2009 to 2010; 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 to 2009 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 to 2009 figure on a non-FRS17 basis, then the 2009 to 2010 net current expenditure is £119.4 billion and for 2008 to 2009 is £113.7 billion, an increase of 5%
  • 37% of net current expenditure in 2009 to 2010 was on education, 17% on social care, 14% on housing benefits and 10% on police
  • 56% of revenue expenditure (on a non-Financial Reporting Standard 17 basis) in 2009 to 2010 was funded by government grants, 25% by council tax and 19% by redistributed non-domestic rates