Scotland’s local authorities have set a net revenue expenditure budget of £11.724 billion for spending on all services in 2016-17, the Scottish Government said.

That is £153 million less than the budget set for 2015-16.

£4.826 billion of the 2016-17 budget is for education, an increase of £61 million (1.3%) on 2015-16. £3.086 billion is on social work, a decrease of £20 million (0.6%).

“These are net revenue expenditure figures and, therefore, do not include the £250 million made available from the health budget via integration joint boards,” said the Scottish Government.

The two services of education and social work account for over two thirds of the budget, with education accounting for 41.2% of the total budget and social work accounting for 26.3%.

Local authorities have budgeted to receive total funding of £11.635 billion from general revenue funding (58.5%), non-domestic rates (23.8%) and council tax (17.6%.)

Net revenue expenditure is gross revenue expenditure “less any specific income for individual services.”

Local government expenditure is split between revenue and capital expenditure and these figures cover revenue expenditure only. Revenue expenditure is largely made up of employee and operating costs.