§ Mr. GorrieTo ask the Secretary of State for Scotland when the funding of Scottish local authorities will be changed to a resource accounting basis. [34940]
§ Mr. Macdonald[holding answer 23 March 1998]: The introduction of Resource Accounting to central Government will not directly affect local authorities but decisions affecting the funding of local authorities will take place within the framework of the resource budgeting process when this is introduced throughout central 558W Government. Local authorities already account for their expenditure on an accruals basis, and already deal with their capital accounting on a basis which is broadly similar to the plans which are to be introduced in central Government through Resource Accounting.