Uses of local authority spending and finance data returns

Information for local authority staff about what happens to the spending and financing data they send to central government.

Applies to England



Local government expenditure represents about a quarter of all public expenditure. This document explains how the data received from the local authorities is used by the Department for Levelling Up, Housing and Communities (DLUHC), HM Treasury (HMT), the Office for Budget Responsibility (OBR) and the Office for National Statistics (ONS).

Published 5 February 2013
Last updated 9 December 2022 + show all updates
  1. Added updated guide.

  2. Added timetable of forms for local authorities: April 2015 to March 2016.

  3. Added timetable of forms for local authorities: January 2013 to March 2014

  4. First published.