Town Council (Large Burgh) (Abstract of Accounts) (Scotland) Regulations, 1952
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1952 No. 1720 (S. 88)
The Town Council (Large Burgh) (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 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
(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:—
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