The Local Council Report / Revenue Outturn / Corporate overhead ratio · markdown view

Corporate overhead ratio

% of total service expenditure · constructed · council-year

Of every pound this council spends on services, how much goes on head-office costs — leadership, councillors, and back-office functions like HR and finance — rather than on frontline services. Lower generally means leaner, but a near-zero figure usually means the council counts those costs inside its service budgets rather than truly spending almost nothing on administration.

councils
316
median
5
q1
1.18
q3
13.53
min
-9.52
max
76.28

Distribution

-2.5153.95

Worst 10

CouncilClassValueIn its class
Brentwooddistrict76.281st worst of 164
Oadby & Wigstondistrict69.712nd worst of 164
Uttlesforddistrict60.223rd worst of 164
Guildforddistrict53.994th worst of 164
Reigate and Bansteaddistrict53.735th worst of 164
King's Lynn & West Norfolkdistrict50.166th worst of 164
Lewesdistrict46.967th worst of 164
Eastbournedistrict46.188th worst of 164
Harboroughdistrict44.489th worst of 164
Eastleighdistrict44.0410th worst of 164

Best 10

CouncilClassValueIn its class
Mansfielddistrict-9.521st best of 164
Basingstoke & Deanedistrict-6.742nd best of 164
Waverleydistrict-5.853rd best of 164
Oxforddistrict-2.584th best of 164
Dorset UAunitary-2.131st best of 62
Mid Sussexdistrict-1.555th best of 164
Epping Forestdistrict-1.366th best of 164
Brighton & Hove UAunitary-1.292nd best of 62
Middlesbrough UAunitary-1.063rd best of 62
Greenwichlondon-0.941st best of 33

Definition

namecorporate-overhead-ratio
dataset01-revenue-outturn
kindconstructed
typepercentage
unit% of total service expenditure
graincouncil-year
rolefeature
source"Formula: `(RO6_cencrp_net_cur_exp + RO6_cennd_mng_spp_net_cur_exp) / RS_totsx_net_exp`. Inputs: this dataset's CSV only"
period"FY 2017-18 to 2024-25, annual (year_ending 201803-202503)"
missingnessRows with status other than "submitted" (i.e. "total" aggregates and "not submitted") must be filtered out; a non-submitted council-year is a genuine gap, not zero. 2024-25 covers 410/411 councils. Councils abolished/created in 2017-25 reorganisations appear only for the years they existed. Near-zero numerators usually reflect aggressive recharging, not genuine leanness.
calculatedcalculated/corporate-overhead-ratio.csv
calculated_rows3428
calculated_periods2017-18 to 2024-25
calculated_date2026-08-13
score_noteIntuitive 'spend on running the organisation' share with real efficiency content, though recharging artefacts and overlap with central-services-ratio cap it.
peer_groupdistricts (n=204), unitaries (n=65), metropolitan boroughs (n=36), London boroughs (n=33), counties (n=27) — scored within each class against its median/IQR

Share of the budget spent on running the organisation (corporate core plus non-recharged management/support) rather than on services. Lower is roughly leaner, but near-zero values usually mean aggressive recharging, not efficiency — treat extreme lows as accounting artefacts. Use the central services ratio as a recharge-robust cross-check.