County Council (Abstract of Accounts) (Scotland) Regulations, 1952

Publication Date:January 01, 1952
 
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1952No. 1723 (S. 91)

LOCAL GOVERNMENT, SCOTLAND

ABSTRACT OF ACCOUNTS

The County Council (Abstract of Accounts) (Scotland) Regulations, 1952

19thSeptember1952

16thMay1953

In exercise of the powers conferred upon me by subsection (3) of section 189 and subsection (1) of section 200 of the Local Government (Scotland) Act, 1947(a), and of all other powers enabling me in that behalf, I hereby make the following Regulations:—

1.—(1) These Regulations may be cited as the County Council (Abstract of Accounts) (Scotland) Regulations, 1952, and shall come into operation on the sixteenth day of May, 1953.

(2) The Interpretation Act, 1889(b), shall apply to the interpretation of these Regulations as it applies to the interpretation of an Act of Parliament.

(3) The County Council (Accounts) Order (Scotland), 1930(c), is hereby revoked.

2. The abstract of the accounts of the income and expenditure of every County Council for the financial year commencing on the sixteenth day of May, 1953 and every financial year thereafter shall be made up and balanced in or as nearly as may be in the form—so far as appropriate—set out in the Schedule to these Regulations, except in so far as the Secretary of State may assent to a departure from that form, and shall be completed and signed by the County Treasurer before the 31st day of October in each year.

James Stuart, One of Her Majesty's Principal Secretaries of State.

Dated this 19th day of September, 1952.

St. Andrew's House, Edinburgh

(a) 10 & 11 Geo. 6. c. 43.

(b) 52 & 53 Vict. c. 63.

(c) S.R. & O. 1930/906; Rev. V, p. 101; 1930, p. 334.

SCHEDULE

ABSTRACT OF ACCOUNTS OF THE COUNTY COUNCIL OF … .. FOR THE YEAR ENDED 15TH MAY, 19 … ..

 Page
PART I.—COUNTY FUND … … … … … … … … … … 1277
PART II.—RATING ACCOUNTS
 Capital Account … … … … … … … … … 1278
 Valuation of County … … … … … … … … … 1280
 Abstract of Rates … … … … … … … … … 1281
 Apportionable Expenses … … … … … … … … 1282
 Revenue Accounts … … … … … … … … … 1284
 Summary of Revenue Accounts … … … … … … … 1331
 Balance Sheet … … … … … … … … … … 1332
PART III.—REVENUE PRODUCING UNDERTAKINGS
 Housing … … … … … … … … … … … 1334
 Water … … … … … … … … … … … 1342
 Slaughterhouse … … … … … … … … … … 1346
PART IV.—SUNDRY ACCOUNTS
 Educational Endowment Funds, Trust Funds, etc. … … 1348
 Fee Fund … … … … … … … … … … 1350
 Income Tax … … … … … … … … … … 1350
 Superannuation Fund … … … … … … … … … 1352
 Camps occupied by Squatters … … … … … … … 1352
 Premises requisitioned for Families … … … … … 1354
PART V.—LOANS FUND … … … … … … … … … 1356
PART VI.—AGGREGATE BALANCE SHEET … … … … … … 1360
AUDITOR'S CERTIFICATE … … … … … … … … … 1360

PART I.—COUNTY FUND

 EXPENDITURE INCOME
 Capital Revenue Capital Revenue
 Accounts Accounts Accounts Accounts
Rating Accounts (see £ £ Rating Accounts (see £ £
 Summary, pp. 1278, Summary, pp. 1278
 1279, 1331) 1279, 1331)
Revenue Producing Revenue Producing
 Undertakings:— Undertakings:—
 Housing Housing
 Water Water
 Slaughterhouse Slaughterhouse
Sundry Accounts:— Sundry Accounts:—
 Trusts, etc. Trusts, etc
 Fee Fund Fee Fund
 Superannuation Fund Superannuation Fund
 Etc., etc. Etc., etc
 Total Expenditure £ £ Total Income £ £
 NOTE.—Subject to the deduction of any sums which have been disallowed, the expenditure to
be certified by the auditor in accordance with Sec. 203 (1) of the Local Government (Scotland)
Act, 1947, is the total of the capital and revenue expenditure appearing in this Account

PART II—RATING ACCOUNTS

CAPITAL ACCOUNT

TYPE 1—FOR USE WHERE A LOANS FUND HAS BEEN ESTABLISHED

The total Income and Expenditure for the year including the balance met from Loans Fund should be carried to the County Fund.

TYPE II.—FOR USE WHERE A LOANS FUND HAS NOT BEEN ESTABLISHED

The total Income and Expenditure for the year should be carried to the County Fund.

ABSTRACT OF RATES

APPORTIONABLE EXPENSES

GENERAL COUNTY EXPENSES

County Clerk's Department:— £
 (detail as necessary)
 £
County Treasurer's Department:— £
 (detail as necessary)
Auditor's Fee
Allowance to County Convener
Travelling Expenses and other Allowances of Members
County Buildings—proportion transferred from p. 1306
Other General County Expenses:— £
 (detail as necessary)
 Apportioned as follows
Rating Accounts:—
 (detail heads)
Revenue Producing Undertakings:—
 (detail heads)
Sundry Accounts:—
 (detail heads)

APPORTIONABLE EXPENSES

OTHER APPORTIONABLE EXPENSES

Medical Officer of Health's Department:— £
 (detail as necessary)
Apportioned as follows:—
 (detail heads)
Sanitary Officer's Department:— £
 (detail as necessary)
Apportioned as follows:—
 (detail heads)
County Architect's Department:— £
 (detail as necessary)
Apportioned as follows:—
 (detail heads)
Etc. etc. £

POLICE

EXPENDITURE

GRANT EARNING EXPENDITURE
 Pay and allowances of:—
 Whole-time personnel £
 Civilian personnel in the police department
 £
 Police pensions, gratuities, etc
 Premises required for the police service:—
 Rents, rates where payable, taxes, insurance premiums £
 Repairs and maintenance
 Heating, lighting, cleaning, etc
 Operational equipment (including maintenance costs and
 repairs):—
 Clothing and accoutrements £
 Horses
 Motor vehicles and cycles
 Wireless
 Administration expenses:—
 Direct charges:—
 Salaries and Wages £
 Office accommodation
 Travelling and Subsistence
 Stationery and office equipment
 Other expenses
 Proportion of general expenses
 Capital expenditure met out of revenue
 *Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Other expenses:—
 (detail as necessary)
 £
NON-GRANT EARNING EXPENDITURE
 General expenses (proportion) £
 Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1331) £
 * See Note on p. 1330.

POLICE

INCOME

INCOME INCLUDED FOR GRANT PURPOSES
 For services of police £
 Rents:—
 Other departments
 Other sources
 Dividends and Interest on invested capital of the former
 police pensions fund
 Pensions Contributions
 Grants from the Road Fund
 Other Income:—
 (detail as necessary)
 £
POLICE GRANT
INCOME EXCLUDED FOR GRANT PURPOSES
 Rents:—
 Other departments £
 Other sources
 Other Income:—
 (detail as necessary)
 NOTE.—The headings relative to "Income included
 for grant purposes" and "Grant earning expenditure"
 are appropriate only to Counties with separate Police
 Forces. A County which is a constituent member of
 a Joint Police Committee should enter in this account
 the sums paid to the Joint Committee on requisition,
 together with any income and expenditure separately
 received or borne by the County.
 Total Income carried to Summary (p. 1331) £
 * See Note on p. 1330.

ROADS, STREETS AND BRIDGES (INCLUDING PUBLIC SAFETY)

Mileage of County Roads—Trunk ………… .. miles

Classified ………… ..

Unclassified ………… ..

EXPENDITURE

 Classified Unclassified
Maintenance and Minor Improvements:— £ £
 Wages, etc.
 Materials
 Other expenses:—
 (detail as necessary)
 £
Major Improvements and Special Schemes:—
 Wages, etc.
 Materials
 Other expenses:—
 (detail as necessary)
Public Safety:—
 Traffic signs, white lines, etc.
 Other expenses:—
 (detail as necessary)
Surveyor and Staff:—
 Salaries and Wages
 Travelling, etc.
 Office accommodation
 Stationery, printing, etc.
 Other expenses:—
 (detail as necessary)
 Less charged to Trunk Roads (below)
 *Loan Charges:—
 Contribution towards liquidation of debt
 Interest (gross)
 Expenses of Loans Fund
 General Expenses (proportion)
 County Architect's Dept. (proportion)
 Roadmen's Houses, etc. (upkeep etc.)
 Other expenses:—
 (detail as necessary)
 Recoverable Works
 Total Expenditure carried to Summary (p. 1331) £
 * See note on p. 1330.

TRUNK ROADS

EXPENDITURE

Improvements:—
 Salaries, wages, etc. £
 Materials
 Other expenses:—
 (detail as necessary) £
Maintenance:—
 Salaries, wages, etc. £
 Materials
 Other expenses:—
 (detail as necessary)
Surveyor and Staff—proportion of expenses transferred from above
General expenses (proportion)
Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1331) £

ROADS, STREETS AND BRIDGES (INCLUDING PUBLIC SAFETY)

Mileage of County Roads—Trunk ………… .. miles

Classified ………… ..

Unclassified ………… ..

INCOME

 Classified Unclassified
Grants from Ministry of Transport:— £ £
 Classification
 Special improvement works
 Salary and travelling expenses of Road
 Surveyor
 Miscellaneous
 £
Grant from Unemployment Grants Committee
Exchequer Subsidy in respect of Roadmen's
 Houses
Work done for and materials supplied to:—
 Private parties
 Other departments
 Other local authorities
Other income:—
 (detail as necessary)
 Total Income carried to Summary (p. 1331) £
 * See note on p. 1330.

TRUNK ROADS

INCOME

Grants from Ministry of Transport:—
 Improvement £
 Maintenance
 Survey
 £
Other income:—
 (detail as necessary)
 Total Income carried to Summary (p. 1331) £

PUBLIC HEALTH

EXPENDITURE

 County Landward Total
 General
Medical Officer of Health's Department £ £ £
 (proportion p. 1283)
Sanitary Officer's Department (proportion p. 1283)
Port Sanitation:—
 Salaries, wages, etc. of staff:—
 Medical Officers £
 Sanitary Inspectors
 Food Inspectors
 Ratcatchers
 Uniforms
 Travelling expenses
 Upkeep of premises
 Hire of Launches, etc.
 Administration Expenses:—
 Direct Charges:—
 Salaries and Wages £
 Office accommodation
 Travelling and subsistence
 Stationery and office equip-
 ment
 Other expenses
 Proportion of expenses of
 Medical Officer of Health's
 Department and general
 expenses
 Other expenses:—
 (detail as necessary)
Milk Testing Scheme:—
 Salaries, etc. of Milk Officers
 Travelling and Subsistence
 Upkeep of premises
 Equipment
 Administration expenses:—
 Direct Charges:—
 Salaries and wages £
 Office accommodation
 Travelling and subsistence
 Stationery and Office equip-
 ment
 Other expenses
 Proportion of expenses of
 Medical Officer of Health's
 Department and general
 expenses
 Other expenses:—
 (detail as necessary)
Pest
...

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