<p>MHCLG collects and publishes budget and outturn data from all local authorities annually. This published data allows anyone to see absolute reserves levels and to also calculate reserves as a proportion of revenue spending both at individual local authority and sector wide levels. The measure of reserves that is most commonly referred to is non ring-fenced reserves which can be found in cells 915 & 916. The level of spend that is most commonly used is net service expenditure which can be found in cell 805. A web link to the GOV.UK website where this information is published is provided here: <a href="https://www.gov.uk/government/collections/local-authority-revenue-expenditure-and-financing" target="_blank">https://www.gov.uk/government/collections/local-authority-revenue-expenditure-and-financing</a>.</p><p><br> The Department also publishes a report alongside each data release that provides expenditure and reserves data at both a sector and class of local authority level. A web link to the report for the 2017/18 financial year is provided here: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/756323/2017-18_RO_Final_Outturn_Statistical_Release.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/756323/2017-18_RO_Final_Outturn_Statistical_Release.pdf.</a></p>