Of total local authority revenue expenditure amounting to£9,260m in 1994/95, 28% was spent on education services, 20% on housing, 12% on social work and 9% on law, order and protective services.
39% of the total revenue expenditure was accounted for by employee costs, 41% by operating expenses and 15% by loan charges.
Fifty six per cent of the expenditure was met by government grants, 13% by non-domestic rates (including non-domestic water rates) and 10% by council tax.
The figures given above include expenditure on general fund services, ie those services financed principally from non-domestic rates, council tax and revenue support grant.
These include education, social work, roads and transport, law and order and protective services and cleansing.
Expenditure on housing and trading services such as water supply, harbours and piers, road bridges and other trading services is also included.
Expenditure from special funds is not included.
-- Scottish Local Government Financial Statistics 1994/95 is a publication of the Government Statistical Service and is priced at£5.
It may be obtained from HMSO Books, 71 Lothian Road, Edinburgh, EH3 9AZ (ISBN number 0 7480 6145 2).