Where revisions are required to source LFR data post-publication, the relevant source workbook on the Scottish Government website will be updated as required. The associated SLGFS publication and summary excel files will only be updated following publication to reflect revisions which have a significant impact on the key Scotland level figures or commentary provided. Revisions to tables in the Scottish Transport Statistics publication are made when the next publication is published.
Net revenue expenditure on roads and transport on roads and transport by local and central government in Scotland. These results are published in [Scottish Transport Statistics](https://www.transport.gov.scot/our-approach/statistics#). These figures are the net revenue expenditure on roads and transport (excluding loan charges) by area. It should be noted that the negative figures of £9,058 for Edinburgh council spending on transport in 2018 and £10,844 for 2019 are mainly due to receipts from car parking charges. Figures for 2013 are missing as they were not available until after Scottish Transport Statistics was published. The next time the data were obtained the figures were for 2014.
The LFRs are published as part of the annual Scottish Local Government Finance Statistics (SLGFS) publication. The SLGFS is a National Statistic, certified by the UK Statistics Authority as compliant with the UK Code of Practice for Official Statistics.
Local and central government transport expenditure
Full commentary on key LFR figures is available in the SLGFS publication.
This dataset does not contain any sensitive or personal information.
Local authorities are asked to complete the LFRs in line with the guidance provided to ensure returns are completed on a consistent basis to allow for a reasonable degree of comparability. However, there is the potential for inconsistent reporting between local authorities for lower level figures where local accounting practices may vary. Changes in accounting standards between financial years may also impact on the categorisation of expenditure which can lead to discontinuities in the data.
The LFR data is thoroughly validated prior to publication, with local authorities required to respond to any queries raised by this exercise. However, due to the volume of data collected in the LFRs, it is not feasible to check every figure in each return and so minor errors may be identified within the source data post-publication.
The LFR data and associated SLGFS publication are published annually for the previous financial year.
The LFRs are a series of detailed returns that collect final, audited expenditure and income figures for all local authorities in Scotland on an annual basis.
Data file for Road Transport Expenditure