Town Council (Large Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952

Publication Date:January 01, 1952
 
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1952No. 1720 (S. 88)

The Town Council (Large Burgh) (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 Town Council (Large Burgh) (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 Town Council (Abstract of Accounts) Order (Scotland), 1930(c) in so far as applicable to the accounts of a large burgh is hereby revoked.

2. The abstract of the accounts of the income and expenditure of the Town Council of every large burgh for the financial year commencing on the sixteenth day of May, 1953 or, in the case of a large burgh whose financial year commences on some other day in the month of May or June, for the financial year commencing on that day in the year 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 Town Chamberlain 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.

SCHEDULE

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

 Page
PART I—COMMON GOOD ACCOUNTS 1370
PART II—RATING ACCOUNTS
 Capital Account 1374
 Valuation of Burgh 1376
 Abstract of Rates 1377
 Apportionable Expenses 1378
 Revenue Accounts 1380
 Summary of Revenue Accounts 1433
 Balance Sheet 1434
PART III—REVENUE PRODUCING UNDER-
 TAKINGS
 Housing 1436
 Water 1444
 Transport 1450
 Harbour 1460
 Civic Restaurants 1462
 Slaughterhouse 1466
 Markets 1468
PART IV—SUNDRY ACCOUNTS
 Educational Endowment Funds
 Trust Funds, etc. 1470
 Private Improvement Expenses 1472
 Fee Fund 1472
 Income Tax 1472
 Superannuation Fund 1474
 Camps occupied by Squatters 1476
 Premises requisitioned for Families 1476
PART V—LOANS FUND 1478
PART VI—BURGH FUND 1482
PART VII—AGGREGATE BALANCE
 SHEET 1484
AUDITOR'S CERTIFICATE 1484
APPENDICES 1485

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

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

(c) S.R. & O. 1930/908; Rev. III, p. 273; 1930, p. 1783.

PART I—COMMON GOOD

(a) CAPITAL ACCOUNT

EXPENDITURE

Property purchased:—
 (detail as necessary) £
Other expenses:—
 (detail as necessary)
 £

(b) REVENUE ACCOUNT

Ordinary Expenditure:—
 General Expenses (proportion) £
 Feu-duties and Burdens on Property:—
 Feu-duties (gross) £
 Burgh and County Rates
 Stipends (without deduction of Income Tax)
 Upkeep of Property:—
 (detail as necessary)
 * Customs, Markets, etc.:—
 Wages or Commission paid to Collectors of Customs £
 Expenses in connection with Markets
 Other expenses:—
 (detail as necessary)
 †Loan Charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Legal Expenses
 Printing, Stationery and Advertising
 Insurances
 Superannuation
 Donations
 Public Ceremonies and Entertainments
 Other Expenses:—
 (detail as necessary)
 £
 Extra-ordinary Expenditure:— £
 (detail as necessary)
 Total Expenditure carried to Burgh Fund† £
* For markets provided under Burgh Police (Scotland) Act, 1892, see p. 1468. † See note on p. 1432
 † If the Common Good account does not form part of the Burgh Fund the balance at beginning and end of the year should be entered in this account

PART I—COMMON GOOD

(a) CAPITAL ACCOUNT

INCOME

Advance from Loans Fund £
Property sold:—
 (detail as necessary)
Other Income:—
 (detail as necessary)
NOTE.—If a Loans Fund has not been established, for
"Advance from Loans Fund" substitute "Loans
raised during Year" and enter balances at beginning
and end of year
 £
(b) REVENUE ACCOUNT
 Ordinary Income:—
 Feu duties and ground annuals (gross) £
 Casualties
 Fishing Rents
 Rents from Lands and Buildings:—
 (detail as necessary)
 *Customs, Markets, etc.:—
 Customs £
 Market Dues
 Other Dues:—
 (detail as necessary)
 Entry dues from Burgesses
 Interest and dividends on Investments (gross)
 Other Income:—
 (detail as necessary) £
 £
 Extra-ordinary Income:— £
 (detail as necessary)
 Total Income carried to Burgh Fund† £
* For markets provided under Burgh Police (Scotland) Act, 1892, see p. 1468. † See note on p. 1432
 † If the Common Good account does not form part of the Burgh Fund the balance at beginning and end of the year should be entered in this account

(c) BALANCE SHEET

LIABILITIES

DEBT OUTSTANDING:—
 Advances for capital expenditure from Loans Fund £
CURRENT LIABILITIES:—
 Sundry Creditors £
 Revenue Account Balance
 Revenue Advances from Loans Fund
 [Bank Overdraft]
 Other Liabilities:—
 (detail as necessary)
 Total Liabilities £
 Surplus Assets
 NOTE.—If a Loans Fund has not been established, for
 "Advances for capital expenditure from Loans Fund"
 substitute "Loans outstanding—see Loans Statement
 p. 1481".
 Total £
 * A note stating how the valuation has been arrived at should be appended.

(c) BALANCE SHEET

ASSETS

HERITABLE PROPERTY—(detail)* £
 £
MOVABLE PROPERTY:—
 Investments (detail)
 (1) £
 (2)
 (3)
 £
 Sundry Debtors
 Other Assets:—
 (detail as necessary)
Loans Fund deposits
[Due by Bank/Cash in hand]
 Total Assets £
 * A note stating how the valuation has been arrived at should be appended.

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 Burgh 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 Burgh Fund.

VALUATION OF BURGH

ABSTRACT OF RATES

 BURGH RATE DOMESTIC WATER
 Owner Occupier Total Occupier
Rateable Value £ £ £ £
Rate per £
Rate Levy for year
 Assessment for year £ £ £ £
 Government Grant in lieu of Rates
 Deduct—Relieved and written off as irrecoverable
 Net Income for year transferred to page 65 £ £ £ £
Cash Reconciliation
 Cash collected during year
 Rates £ £ £ £
 Government Grant in lieu of Rates
 £ £ £ £
 Deduct—Arrears at beginning of year*
 £ £ £ £
 Add—Arrears at end of year
 Net Income for year as above £ £ £ £
 *Including arrears written off in a previous year which were collected
 during the year— £ £

APPORTIONABLE EXPENSES

GENERAL EXPENSES

Town Clerk's Department:— £
 (detail as necessary)
 £
Town Chamberlain's Department:— £
 (detail as necessary)
Collector's Department:— £
 (detail as necessary)
Auditor's Fee
Architect's Department:— £
 (detail as necessary)
Engineer's/Surveyor's Department:— £
 (detail as necessary)
Municipal Buildings:— £
 (detail as necessary)
Town Officer:— £
 (detail as necessary)
Election of Town Councillors
Private Improvement Expenses written off
General Charges:— £
 (detail as necessary)
 £

OTHER APPORTIONABLE EXPENSES

(Detail as necessary)
 £

APPORTIONABLE EXPENSES

GENERAL EXPENSES

Apportioned as follows:—
 Common Good Account £
 Rating Accounts:—
 (detail heads)
 Revenue Producing Undertakings:—
 (detail heads)
 Sundry Accounts:—
 (detail heads)
 £

OTHER APPORTIONABLE EXPENSES

Apportioned as follows:—
 £

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) £
 Burgh Prosecutor
 Police Court Assessor
 Clerk of Burgh Court
 Burgh Court Room—maintenance, etc.
 Other expenses:—
 (detail as necessary)
 Total Expenditure carried to Summary (p. 1433) £
 * See note on p. 1432.

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
 Fines and Penalties £
 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 Large Burghs with separate Police
 Forces. A Large Burgh 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 Burgh.
 Total Income carried to Summary (p. 1433) £
 * See note on p. 1432.

LIGHTING

EXPENDITURE

 General Expenses (proportion) £
 Public Lighting:—
 (detail as necessary)
*Loan charges:—
 Contribution towards liquidation of debt £
 Interest (gross)
 Expenses of Loans Fund
 Private Lighting:—
 Cost of lighting stairs, private streets and courts
 Other expenses:—
 (detail
...

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