County Council (Abstract of Accounts) (Scotland) Regulations, 1952
Jurisdiction | UK Non-devolved |
Citation | SI 1952/1723 |
Year | 1952 |
1952 No. 1723 (S. 91)
LOCAL GOVERNMENT, SCOTLAND
ABSTRACT OF ACCOUNTS
The County Council (Abstract of Accounts) (Scotland) Regulations, 195219thSeptember 1952
16thMay 1953
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
(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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