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

JurisdictionUK Non-devolved
CitationSI 1952/1723
Year1952

1952 No. 1723 (S. 91)

LOCAL GOVERNMENT, SCOTLAND

ABSTRACT OF ACCOUNTS

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

19thSeptember 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

(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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