COUNTY COUNCIL (ACCOUNTS) ORDER (Scotland), 1930, Dated NOVEMBER 11, 1930, Made by the Secretary of State UNDER SECTION 68 (1) OF THE LOCAL GOVERNMENT (Scotland) ACT, 1889 (52 & 53 VICT. C. 50)(a).

Publication Date:January 01, 1930
 
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(S.R. & O. and S.I. Revised to December 31, 1948)

1930No. 906 (S. 49)

COUNTY COUNCIL, SCOTLAND

[Instruments affecting all Local Authorities are printed under the title "Local Government, Scotland."]

Elections, see the title "Representation of the People."

Accounts

THE COUNTY COUNCIL (ACCOUNTS) ORDER (SCOTLAND), 1930, DATED NOVEMBER 11, 1930, MADE BY THE SECRETARY OF STATE UNDER SECTION 68 (1) OF THE LOCAL GOVERNMENT (SCOTLAND) ACT, 1889 (52 & 53 VICT. C. 50)(a).

The Secretary of State, in exercise of the powers conferred on him by sub-section (1) of Section 68 of the Local Government (Scotland) Act, 1889, and of all other powers enabling him in that behalf hereby Orders as follows:—

1. This Order may be cited as the County Council (Accounts) Order (Scotland), 1930.

52 & 53 Vict. c. 63.

2. The Interpretation Act, 1889, shall apply to the interpretation of this Order as it applies to the interpretation of an Act of Parliament.

3. The Order made by the Secretary for Scotland on 19th November, 1896 (b) relative to the Accounts of County Councils is hereby revoked.

4. The accounts of the receipts and expenditure of a County Council for each year 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 this Order, 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 July in each year.

Given under the Seal of the Secretary of State this eleventh day of November, nineteen hundred and thirty.

John Lamb, Under Secretary of State.

(L.S.)

Scottish Office, Whitehall, S.W.1.

(a) Section 68 of the Act of 1889 was repealed with saving for orders &c. made thereunder by the Local Government (Scotland) Act., 1947 (10 & 11 GEO. 5. c. 9): see section 381 (vii) and sch. 14.

(b) S.R. & O. Rev. 1904, II, "County Council, S.," p. 5 (1896 No. 1029).

SCHEDULE

COUNTY of

ACCOUNTS OF THE COUNTY COUNCIL OF

FOR THE YEAR ENDING 15TH MAY

PART I.—COUNTY FUND.

PART II.—RATING ACCOUNTS.

(a) Abstract of Receipts and Payments.

(b) Summary of (a).

(c) Statement of General Administrative Expenses and their apportionment.

(d) Statement of other apportionable Expenditure not included in (c).

(e) Abstract of Capital Receipts and Payments.

(f) Statement of Valuation.

(g) Abstract of Assessments.

PART III.—REVENUE PRODUCING UNDERTAKINGS.

1. Gas.

2. Electricity Supply.

3. Transport.

4. Housing.

PART IV.—SUNDRY ACCOUNTS.

1. Superannuation Fund.

2. Charities, Foundations or Mortifications, etc.

PART V.—MISCELLANEOUS.

1. Statement of Loans.

2. Statement of Assets and Liabilities.

PART I—COUNTY FUND.

Abstract of Receipts and Payments for year ending 15th May

Receipts.

Balances in hand at beginning of year:— £ s. d
 Bank … … … … … … … … … … … … … … …
 Cash … … … … … … … … … … … … … … …
 £
Rating Accounts:— £ s. d
 (a) Ordinary
 Receipts as per Summary, page 128 … … … …
 Educational Endowment Funds, page 116 … … …
 (b) Capital Account, page 129
 Other than Education
 Loans raised … … … … … … … … …
 Other Capital Receipts … … … … … … …
 Education
 Loans raised … … … … … … … … … …
 Other Capital Receipts … … … … … … …
Revenue-Producing Undertakings:—
 (a) Ordinary
 Receipts for Gas … … … … … … … …
 Receipts for Electricity … … … … … …
 Receipts for Transport … … … … … … …
 Receipts for Housing … … … … … … …
 (b) Capital Account.
 Loans raised … … … … … … … … …
 Properties sold … … … … … … … …
 Investments realised … … … … … … …
 Other Receipts … … … … … … … … …
Sundry Accounts.
 Superannuation Fund Receipts … … … … … …
 Charities, etc., Fund Receipts … … … … … …
Balances overpaid at end of year:—
 Bank … … … … … … … … … … … …
 Cash … … … … … … … … … … … …
 £

PARTICULARS OF TRANSFERS FROM RECEIPTS AND PAYMENT FOR THE YEAR ENDING 15TH MAY-

Receipts.

 £
Capital Account, page … … … … … … … … … … … … … A
Capital Account, page … … … … … … … … … … … … … B
Roads, etc., Revenue Account, page … … … … … … … … … C
Public Health Account, page … … … … … … … … … … … D
Public Health Account, page … … … … … … … … … … … E
Housing Account, 1919 State-Aided Scheme, page … … … … … … F
 —
 *

*These totals, which should agree, should be deducted from the total receipts and payments for the year

PART I—COUNTY FUND.

Abstract of Receipts and Payments for year ending 15th May

Payments.

Balances overpaid at beginning of year:— £ s. d.
 Bank … … … … … … … … … … … … … … …
 Cash … … … … … … … … … … … … … … …
 £
Rating Accounts:— £ s. d.
 (a) Ordinary.
 Payments as per Summary, page 128 … … … …
 Educational Endowment Funds, page 117 … … …
 (b) Capital Account, page 129
 Other than Education.
 Capital Payments … … … … … … … …
 … … … … … … …
 Education.
 Capital Payments
Revenue-Producing Undertakings:—
 (a) Ordinary.
 Payments for Gas … … … … … … … …
 Payments for Electricity … … … … … …
 Payments for Transport … … … … … … …
 Payments for Housing … … … … … … …
 (b) Capital Account.
 Loans repaid … … … … … … … … …
 Properties, etc., purchased … … … … …
 Investments made … … … … … … … …
Sundry Accounts.
 Superannuation Fund Payments … … … … … …
 Charities, etc., Fund Payments … … … … … …
Balances in hand at end of year:—
 Bank … … … … … … … … … … … …
 Cash … … … … … … … … … … … …
 £

PARTICULARS OF TRANSFERS FORM RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 15TH MAY

Payments.

 £
Public Health Account, page … … … … … … … … … … … A
Police Account, page … … … … … … … … … … … … … B
Capital Account, page … … … … … … … … … … … … … C
Miscellaneous Services Account, page … … … … … … … … … D
Housing—1923 State-Aided Scheme, Revenue Account, page … … … … E
Public Health Account, page … … … … … … … … … … … F
 —
 *

These totals, which should agree, should be deducted form the total receipts and payments for the year

PART II.—RATING ACCOUNTS.

(a) ABSTRACT OF RECEIPTS AND PAYMENTS.

1. POLICE

Receipts.

 £ s. d.
Sums received from Government Departments:—
 In respect of police expenditure … … … … … … … …
 In respect of cost of criminal prosecutions … … … … …
 In respect of maintenance and removal of prisoners … … …
 In respect of Road Traffic Expenditure … … … … … …
Sums received from other local authorities (specifying them) …
Fines and Penalties … … … … … … … … … … … …
Fees received (specifying nature) … … … … … … … …
Additional constables—cost of, recovered from persons employing
 them … … … … … … … … … … … … … … …
Property and Income Tax retained, less paid … … … … … …
Other Receipts:—
 For services of constables lent … … … … … … … …
 Police stations—rents received … … … … … … … …
 Miscellaneous (specifying important items) … … … … …
Pensions:—
 Dividends and Interests … … … … … … … … … …
 Rateable Deductions from Pay … … … … … … … … …
 Fines and Stoppages, etc. … … … … … … … … … …
 Net Receipts from Pedlars' Certificates … … … … … …
 Other Receipts … … …
 Total Receipts carried to General Summary … … … … £

2. ROADS, STREETS, AND BRIDGES INCLUDING PUBLIC SAFETY)

Receipts.

 £ s. d.
Sums received from Ministry of Transport … … … … … …
Fines and Penalties … … … … … … … … … … … …
Property and Income Tax retained, less paid … … … … … …
Other Receipts (specifying same) … … … … … … … …
 Total Receipts carried to General Summary … … … … … £

PART II.—RATING ACCOUNTS.

(a)ABSTRACT OF RECEIPTS AND PAYMENTS.

Payments.

Establishment Expenses:— £ s. d.
 Salaries and pay … … … … … … … … … … … …
 Clothing, including Allowances and Boot Money … … … … …
 Travelling and incidental expenses … … … … … … …
 Printing, stationery, advertising, etc. … … … … … …
Criminal prosecutions—police expenses in connection with … …
Maintenance and removal of prisoners—expenses connected with …
Police Station and Houses:— £ s. d.
 Rents, feu duties, etc. … … … … … … …
 Rates, taxes, insurance, etc. … … … … … …
 Repairs and furnishing … … … … … … …
 Re-construction … … … … … … … … …
 Lighting, cleaning, etc. … … … … … … …
Pensions:— £ s. d.
 To Constables … … … … … … … … … …
 To Widows and Children … … … … … … …
 Rateable Deductions on retirement … … … … …
 Other payments … … … … … … … … …
Loans:— £ s. d.
Instalment repaid … … … … … … … … …
Payment to Sinking Fund … … … … … … … …
Interest paid (without deduction of income tax) … …
Additional constables—pay, etc., recoverable from persons employing
 them … … … … … … … … … … … … … … …
Road Traffic Expenditure— £ s. d.
 Cost of Vehicles … … … … … … … … … … … …
 Upkeep and Maintenance of Vehicles … … … … … … …
 Other payments … … … … … … … … … … … …
Payments to other local authorities (specifying same) … … …
General county expenses—proportion … … … … … … … …
Property and Income Tax paid, less retained … … … … … …
Other expenditure (specifying same) … … … … … … … …
 Total Payments carried to General Summary … … … £

2. ROADS, STREETS, AND BRIDGES INCLUDING PUBLIC SAFETY).

Payments.

 Classified Unclassified
 £ s. d.
 Roads Bridges Roads Bridges
Maintenance:—
 Surface labour … … … …
 Materials for surface repairs …
 Miscellaneous … … … … …
 Total Maintenance … … … … … … … … … … …
Widening and Improvement of Roads
Surveyor and Staff—Salaries, &c.
Loans—
 Instalment repaid … … … …
 Payment to Sinking Fund … …
 Interest paid (without deduction
 of Income Tax)
 Total Loan Charges … …
Roadmen's houses (upkeep, etc.) …
General County Expenses—proportion
Property and Income Tax paid, less
 retained … … … … … …
Other payments (specifying important
 items) … … … … … … …
 Total payments carried to General Summary … … … £

3. PUBLIC HEALTH.

Receipts.

 £ s. d. £ s. d.
Sums received from other Local Authorities (specifying
 them)—
Hospitals:—
 From other Local Authorities … … … … … …
 From private parties and for service of nurses …
Treatment of Tuberculosis:—
 From other Local Authorities … … … … … …
 From private parties for treatment of patients and
 services of nurses, etc. … … … … … … …
 Other Receipts, viz.:— … … … … … … …
Maternity and Child Welfare:—
 From other Local Authorities … … … … … …
 From private parties for treatment
...

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