The Local Council Report / EFS & s114 / Cumulative efs share of spend · markdown view

Cumulative efs share of spend

ratio (%) · constructed · council

This shows how big a council's total emergency bailouts are compared with what it spends in a normal year. Why care: a council that has needed bailouts worth a large slice of its annual budget is not just having a bad year — it is living on borrowed money. If a council scores high here, its day-to-day services increasingly depend on repeated government rescues rather than its own income.

Definition

namecumulative_efs_share_of_spend
dataset04-efs-s114
kindconstructed
typenumeric
unitratio (%)
graincouncil
rolefeature
sourceformula: efs_cumulative_amount / net_revenue_expenditure (latest year); inputs: efs_cumulative_amount (this dataset) + revenue expenditure from sibling dataset 01-revenue-outturn (RSX/RS outturn by LA); join by council name
period2020-21 to 2026-27 numerator over latest-year denominator
missingnessUndefined where the name join to outturn data fails; numerator subject to GOV.UK revisions and the Birmingham 2026-27 restatement exclusion.
score_noteNear-duplicate of efs_share_of_revenue_spend with a mismatched multi-year/single-year window.
peer_groupcouncil class (district / county / unitary / metropolitan / London) — not yet scored on the leaderboard

Measures the depth of a council's accumulated dependence on exceptional support relative to its current annual spending. A large cumulative share marks councils whose viability now rests on repeated bailouts. Caveats: mixes a multi-year numerator with a single-year denominator, and depends on free-text name matching to the outturn dataset.