Independence...Integrity...Value

Local Government Capital Programmes - Briefing Paper

The purpose of this briefing paper is to provide an overview and summary of local government capital programmes. It considers:

  • What is Capital Expenditure
  • Capital Expenditure and Financing
  • Grants and Contributions
  • European Funding
  • Private Finance Initiative
  • Capital Receipts
  • Revenue Contributions
  • Borrowing
  • The Prudential Code
  • Treasury Management
  • Bonds
  • Balance Sheets

Local authorities own significant assets and invest significant sums in them through their capital programmes. There are various ways in which these programmes are financed. Their economic significance cannot be overlooked. A working knowledge of how capital programmes are financed is essential for elected members and service managers in local government and for anyone else with an interest in local government.

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