Research and analysis
Local authority revenue expenditure and financing England: 2022 to 2023 outturn - subjective analysis return
The subjective analysis return comprises pay estimates - direct employee expenses, functional categories of running expenses, and income.
Applies to England
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Details
The subjective analysis return (SAR) is a part of the Revenue Outturn data return, comprising Part A (pay estimates - direct employee expenses), Part B (functional categories of running expenses), and Part C (income).
Section A is collected and published annually, while Sections B and C are only collected every 3 years. Subjective analysis return A, B and C are all collected only from a representative sample of local authorities, which enables the calculation of England estimates.
Updates to this page
Published 14 December 2023Last updated 1 March 2024 + show all updates
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SAR 2022-23 parts B and C figures published.
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First published.