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["Introduction"]
["This workbook has been developed from the techniques used in JRF research report ‘The Cost of the Cuts: The Impact on Local Government and Poorer Communities’. This research sought to explore the impact of cuts to council expenditure on council services and the people that rely on them. The aim of this work book is to give councils a picture of the social impact of their plans that will aid discussion between colleagues across different roles such as policy, strategy, research and finance.\nThe main element of this work book is a classification of specific council services according to which social groups tend to use which services more or less. This 'Standard' classification allows councils to assess each of their savings proposals in terms of whether they fall on a service which is 'pro-poor', 'pro-rich' or ‘neutral’ in terms of its use and benefit. (The 'How to' guide which accompanies this work book gives more detail on how this classification was derived).  We have also provided space in the work book for you to classify services in ways which reflect local views about patterns of use and benefit (the 'Alternative' classification). We do suggest that you start the process using the 'Standard' classification before experimenting with alternatives. \nBefore you get started on using the work book, you will need to have detailed information on how much your council plans to save on specific services for a given year. And you will need to have this information organised by the heading used  as part of the Scottish Local Government Finance Statistics expenditure analysis. A finance officer should be able to provide this for you. The workbook has been set up with the data necessary to allow you to see how these savings relate to overall expenditure on a given service, as well as how savings impact on services on the pro-poor, neutral and pro-rich spectrum.  The expenditure data is the SLGF Service Analysis of Budget Estimates 2018/19.\n"]
[]
["About this workbook:"]
["Savings & Service Classification: This sheet lists all services by SLGF sub-heading. Each service sub-heading has been allocated one of seven categories based on the Standard service classification (see table below). This is the page where you enter savings for each service. It also contains the Standard classfication for each service and space for you to enter an Alternative classification if you want. "]
[]
["Pattern of use/benefit","Code"]
["Pro-Rich",-2]
["Neutral-Minus",-1]
["Neutral",0]
["Neutral-Plus",1]
["Pro-Poor",2]
["Very Pro-Poor",3]
["Back Office",99]
["Unclassified",100]
[]
["Savings tables: This sheet collates the savings data that is entered in the classification sheet"]
[]
["Summary: This sheet has two tables showing the results for your council area. You need to select your authority from the drop-down list. You do not enter any data here, but do need to 'refresh' the table once your savings data has been entered into the 'Savings & Service Classification' sheet. If you are using the Standard classification, you need only consult the first table. Should you wish to use an Alternative classification, then these results will be presented in the second table."]
["The summary tables present both expenditure and savings data. The expenditure data is generated automaticallyby selecting your authority from the drop-down menu. The savings data is taken from the previous sheet."]
[]
["Charts: This sheet shows charts that are automatically generated using the data from the summary table."]
[]
["Instructions:"]
["In order to produce summary tables for your area complete the following instructions:"]
[]
["1. Go to the 'Summary' sheet and click on cell A4. Select your local authority from the drop down list provided. This will automatically generate the expenditure data for your area and will populate the first three columns of the summary tables."]
[]
["2. Go to the 'Savings & Service Classification' sheet. Using your savings plans enter the savings amount (£'000) next to the corresponding service sub-heading. If there are no proposed savings against a particular heading enter zero in the cell."]
[]
["3. If using the Alternative classification, enter /amend the classification in column F."]
[]
["4. Once the savings have been entered go to the 'summary' sheet and click the 'refresh' button. This will update the tables with your savings data."]

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[null,null,null,"STANDARD CLASSIFICATION",null,"ALTERNATIVE CLASSIFICATION"]
["No","Service Heading","Service","Code","Pattern of use/ benefit","Code","Pattern of use/ benefit","Savings (£'000)"]
[1,"Education","Pre-primary education",0,{"$f":"VLOOKUP(D3,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F3),\"unclassified\",(VLOOKUP(F3,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[2,"Education","Primary education",2,{"$f":"VLOOKUP(D4,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F4),\"unclassified\",(VLOOKUP(F4,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[3,"Education","Secondary education",1,{"$f":"VLOOKUP(D5,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Plus"},1,{"$f":"IF(ISBLANK(F5),\"unclassified\",(VLOOKUP(F5,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Plus"}]
[4,"Education","Special education",2,{"$f":"VLOOKUP(D6,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F6),\"unclassified\",(VLOOKUP(F6,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[5,"Education","Community Learning",-2,{"$f":"VLOOKUP(D7,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F7),\"unclassified\",(VLOOKUP(F7,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[6,"Education","Other non-school funding",1,{"$f":"VLOOKUP(D8,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Plus"},1,{"$f":"IF(ISBLANK(F8),\"unclassified\",(VLOOKUP(F8,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Plus"}]
[7,"Cultural and related services","Museums and galleries",-2,{"$f":"VLOOKUP(D9,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F9),\"unclassified\",(VLOOKUP(F9,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[8,"Cultural and related services","Other cultural and heritage services",-2,{"$f":"VLOOKUP(D10,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F10),\"unclassified\",(VLOOKUP(F10,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[9,"Cultural and related services","Promotional events",-1,{"$f":"VLOOKUP(D11,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F11),\"unclassified\",(VLOOKUP(F11,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[10,"Cultural and related services","Other tourism",-1,{"$f":"VLOOKUP(D12,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F12),\"unclassified\",(VLOOKUP(F12,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[11,"Cultural and related services","Countryside recreation and management",-1,{"$f":"VLOOKUP(D13,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F13),\"unclassified\",(VLOOKUP(F13,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[12,"Cultural and related services","Sport facilities",-1,{"$f":"VLOOKUP(D14,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F14),\"unclassified\",(VLOOKUP(F14,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[13,"Cultural and related services","Community parks and open spaces",-1,{"$f":"VLOOKUP(D15,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F15),\"unclassified\",(VLOOKUP(F15,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[14,"Cultural and related services","Other recreation and sport",-1,{"$f":"VLOOKUP(D16,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F16),\"unclassified\",(VLOOKUP(F16,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[15,"Cultural and related services","Library Service",1,{"$f":"VLOOKUP(D17,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Plus"},1,{"$f":"IF(ISBLANK(F17),\"unclassified\",(VLOOKUP(F17,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Plus"}]
[16,"Social work","Service Strategy",2,{"$f":"VLOOKUP(D18,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F18),\"unclassified\",(VLOOKUP(F18,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[17,"Social work","Children's Panel",3,{"$f":"VLOOKUP(D19,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F19),\"unclassified\",(VLOOKUP(F19,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[18,"Social work","Children and families",3,{"$f":"VLOOKUP(D20,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F20),\"unclassified\",(VLOOKUP(F20,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[19,"Social work","Older persons",2,{"$f":"VLOOKUP(D21,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F21),\"unclassified\",(VLOOKUP(F21,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[20,"Social work","Adults with physical or sensory disabilities",2,{"$f":"VLOOKUP(D22,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F22),\"unclassified\",(VLOOKUP(F22,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[21,"Social work","Adults with learning disabilities",2,{"$f":"VLOOKUP(D23,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F23),\"unclassified\",(VLOOKUP(F23,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[22,"Social work","Adults with mental health needs",2,{"$f":"VLOOKUP(D24,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F24),\"unclassified\",(VLOOKUP(F24,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[23,"Social work","Adults with other needs",2,{"$f":"VLOOKUP(D25,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F25),\"unclassified\",(VLOOKUP(F25,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[24,"Social work","Criminal justice social work services",2,{"$f":"VLOOKUP(D26,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F26),\"unclassified\",(VLOOKUP(F26,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[25,"Roads and transport","Road construction",-1,{"$f":"VLOOKUP(D27,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F27),\"unclassified\",(VLOOKUP(F27,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[26,"Roads and transport","Winter maintenance",-1,{"$f":"VLOOKUP(D28,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F28),\"unclassified\",(VLOOKUP(F28,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[27,"Roads and transport","Maintenance & repairs",-1,{"$f":"VLOOKUP(D29,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F29),\"unclassified\",(VLOOKUP(F29,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[28,"Roads and transport","Road lighting",-1,{"$f":"VLOOKUP(D30,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F30),\"unclassified\",(VLOOKUP(F30,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[29,"Roads and transport","School crossing patrols",-1,{"$f":"VLOOKUP(D31,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F31),\"unclassified\",(VLOOKUP(F31,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[30,"Roads and transport","Road Safety and Traffic Calming",-1,{"$f":"VLOOKUP(D32,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F32),\"unclassified\",(VLOOKUP(F32,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[31,"Roads and transport","Other network and traffic management ",-1,{"$f":"VLOOKUP(D33,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F33),\"unclassified\",(VLOOKUP(F33,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[32,"Roads and transport","Parking",-2,{"$f":"VLOOKUP(D34,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F34),\"unclassified\",(VLOOKUP(F34,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[33,"Roads and transport","Local authority public transport ",2,{"$f":"VLOOKUP(D35,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F35),\"unclassified\",(VLOOKUP(F35,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[34,"Roads and transport","Non-LA public transport: Concessionary fares",2,{"$f":"VLOOKUP(D36,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F36),\"unclassified\",(VLOOKUP(F36,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[35,"Roads and transport","Non-LA public transport: Support to operators and voluntary groups",2,{"$f":"VLOOKUP(D37,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F37),\"unclassified\",(VLOOKUP(F37,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[36,"Roads and transport","Non-LA public transport: Co-ordination",99,{"$f":"VLOOKUP(D38,Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F38),\"unclassified\",(VLOOKUP(F38,Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[37,"Environmental services","Trading Standards - Citizens Advice",3,{"$f":"VLOOKUP(D39,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F39),\"unclassified\",(VLOOKUP(F39,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[38,"Environmental services","Tradind Standards - Other (Consumer Protection)",0,{"$f":"VLOOKUP(D40,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F40),\"unclassified\",(VLOOKUP(F40,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[39,"Environmental services","Waste Management - Waste Collection",0,{"$f":"VLOOKUP(D41,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F41),\"unclassified\",(VLOOKUP(F41,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[40,"Environmental services","Waste Management - Waste Disposal",0,{"$f":"VLOOKUP(D42,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F42),\"unclassified\",(VLOOKUP(F42,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[41,"Environmental services","Waste Management - Other",0,{"$f":"VLOOKUP(D43,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F43),\"unclassified\",(VLOOKUP(F43,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[42,"Environmental services","Other - Cemetery, cremation and mortuary services",0,{"$f":"VLOOKUP(D44,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F44),\"unclassified\",(VLOOKUP(F44,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[43,"Environmental services","Other -  Coast Protection",0,{"$f":"VLOOKUP(D45,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F45),\"unclassified\",(VLOOKUP(F45,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[44,"Environmental services","Other - Flood defence and land drainage",0,{"$f":"VLOOKUP(D46,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F46),\"unclassified\",(VLOOKUP(F46,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[45,"Environmental services","Other - Environmental Health",0,{"$f":"VLOOKUP(D47,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F47),\"unclassified\",(VLOOKUP(F47,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[46,"Planning and economic development","Planning: Building control",-2,{"$f":"VLOOKUP(D48,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F48),\"unclassified\",(VLOOKUP(F48,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[47,"Planning and economic development","Planning: Development control",-2,{"$f":"VLOOKUP(D49,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F49),\"unclassified\",(VLOOKUP(F49,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[48,"Planning and economic development","Planning: Policy",-2,{"$f":"VLOOKUP(D50,Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Rich"},-2,{"$f":"IF(ISBLANK(F50),\"unclassified\",(VLOOKUP(F50,Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Rich"}]
[49,"Planning and economic development","Planning: Environmental initiatives",0,{"$f":"VLOOKUP(D51,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F51),\"unclassified\",(VLOOKUP(F51,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[50,"Planning and economic development","Economic development",0,{"$f":"VLOOKUP(D52,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F52),\"unclassified\",(VLOOKUP(F52,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[51,"Non-HRA Housing","Administration of Housing Advances",3,{"$f":"VLOOKUP(D53,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F53),\"unclassified\",(VLOOKUP(F53,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[52,"Non-HRA Housing","Renovation and Improvement Grants (excl admin costs)",3,{"$f":"VLOOKUP(D54,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F54),\"unclassified\",(VLOOKUP(F54,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[53,"Non-HRA Housing","Administration of Renovation and Improvement Grants",3,{"$f":"VLOOKUP(D55,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F55),\"unclassified\",(VLOOKUP(F55,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[54,"Non-HRA Housing","Other Private Sector Housing Renewal",3,{"$f":"VLOOKUP(D56,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F56),\"unclassified\",(VLOOKUP(F56,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[55,"Non-HRA Housing","Housing Benefits: Rent Allowance",3,{"$f":"VLOOKUP(D57,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F57),\"unclassified\",(VLOOKUP(F57,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[56,"Non-HRA Housing","Housing Benefits: Rent Rebate",3,{"$f":"VLOOKUP(D58,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F58),\"unclassified\",(VLOOKUP(F58,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[57,"Non-HRA Housing","Homelessness",3,{"$f":"VLOOKUP(D59,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F59),\"unclassified\",(VLOOKUP(F59,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[58,"Non-HRA Housing","Housing Support Services",3,{"$f":"VLOOKUP(D60,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F60),\"unclassified\",(VLOOKUP(F60,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[59,"Non-HRA Housing","Welfare Services",3,{"$f":"VLOOKUP(D61,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F61),\"unclassified\",(VLOOKUP(F61,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[60,"Non-HRA Housing","Other non-HRA Housing (excl. admin of Housing Benefits)",3,{"$f":"VLOOKUP(D62,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F62),\"unclassified\",(VLOOKUP(F62,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[61,"Central services","Council Tax Collection ",99,{"$f":"VLOOKUP(D63,Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F63),\"unclassified\",(VLOOKUP(F63,Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[62,"Central services","Non-Domestic Rates Collection",99,{"$f":"VLOOKUP(D64,Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F64),\"unclassified\",(VLOOKUP(F64,Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[63,"Central services","Administration of Council Tax Reduction & Housing Benefit",3,{"$f":"VLOOKUP(D65,Classification_codes!$A$6:$B$13,2,0)","v":"Very Pro-Poor"},3,{"$f":"IF(ISBLANK(F65),\"unclassified\",(VLOOKUP(F65,Classification_codes!$A$6:$B$13,2,0)))","v":"Very Pro-Poor"}]
[64,"Central services","Emergency Planning",0,{"$f":"VLOOKUP(D66,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F66),\"unclassified\",(VLOOKUP(F66,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[65,"Central services","Licensing",0,{"$f":"VLOOKUP(D67,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F67),\"unclassified\",(VLOOKUP(F67,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[66,"Central services","Conducting Elections",0,{"$f":"VLOOKUP(D68,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F68),\"unclassified\",(VLOOKUP(F68,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[67,"Central services","Registration of Electors",0,{"$f":"VLOOKUP(D69,Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F69),\"unclassified\",(VLOOKUP(F69,Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[68,"Central services","Non-Domestic Lands Valuation",99,{"$f":"VLOOKUP(D70,Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F70),\"unclassified\",(VLOOKUP(F70,Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[69,"Central services","Council Tax Valuation",99,{"$f":"VLOOKUP(D71,Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F71), \"unclassified\", (VLOOKUP(F71, Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[70,"Central services","Second Home Discount",-1,{"$f":"VLOOKUP(D72, Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F72), \"unclassified\", (VLOOKUP(F72, Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[71,"Central services","Non-Road Lighting",-1,{"$f":"VLOOKUP(D73, Classification_codes!$A$6:$B$13,2,0)","v":"Neutral-Minus"},-1,{"$f":"IF(ISBLANK(F73), \"unclassified\", (VLOOKUP(F73, Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral-Minus"}]
[72,"Central services","General Grants, Bequests & Donations",2,{"$f":"VLOOKUP(D74, Classification_codes!$A$6:$B$13,2,0)","v":"Pro-Poor"},2,{"$f":"IF(ISBLANK(F74), \"unclassified\", (VLOOKUP(F74, Classification_codes!$A$6:$B$13,2,0)))","v":"Pro-Poor"}]
[73,"Central services","Registration of Births, Deaths & Marriages",0,{"$f":"VLOOKUP(D75, Classification_codes!$A$6:$B$13,2,0)","v":"Neutral"},0,{"$f":"IF(ISBLANK(F75), \"unclassified\", (VLOOKUP(F75, Classification_codes!$A$6:$B$13,2,0)))","v":"Neutral"}]
[74,"Central services","Corporate and Democratic Core",99,{"$f":"VLOOKUP(D76, Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F76), \"unclassified\", (VLOOKUP(F76, Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[75,"Central services","Equal Pay/Single Status (prior year cost/provision only)",99,{"$f":"VLOOKUP(D77, Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F77), \"unclassified\", (VLOOKUP(F77, Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[76,"Central services","Non Distributed Costs",99,{"$f":"VLOOKUP(D78, Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F78), \"unclassified\", (VLOOKUP(F78, Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[77,"Central services","Miscellaneous",99,{"$f":"VLOOKUP(D79, Classification_codes!$A$6:$B$13,2,0)","v":"Back Office"},99,{"$f":"IF(ISBLANK(F79), \"unclassified\", (VLOOKUP(F79, Classification_codes!$A$6:$B$13,2,0)))","v":"Back Office"}]
[78,"Central services","Surplus(-)/Deficit(+) on trading operations not already included ",100,{"$f":"VLOOKUP(D80, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F80), \"unclassified\", (VLOOKUP(F80, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[79,"Central services","Capital expenditure charged to the General Fund",100,{"$f":"VLOOKUP(D81, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F81), \"unclassified\", (VLOOKUP(F81, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[80,"Central services","Interest and Investment income (record a credit as a negative value)",100,{"$f":"VLOOKUP(D82, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F82), \"unclassified\", (VLOOKUP(F82, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[81,"Central services","Statutory repayment of debt - Loans fund",100,{"$f":"VLOOKUP(D83, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F83), \"unclassified\", (VLOOKUP(F83, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[82,"Central services","Statutory repayment of debt - Credit arrangements (Finance leases / PPP/PFI)",100,{"$f":"VLOOKUP(D84, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F84), \"unclassified\", (VLOOKUP(F84, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[83,"Central services","Interest payable and similar charges",100,{"$f":"VLOOKUP(D85, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F85), \"unclassified\", (VLOOKUP(F85, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[84,"Central services","Premiums and discounts",100,{"$f":"VLOOKUP(D86, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F86), \"unclassified\", (VLOOKUP(F86, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[85,"Central services","Debt Management Expenses",100,{"$f":"VLOOKUP(D87, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F87), \"unclassified\", (VLOOKUP(F87, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]
[86,"Central services","Contingency",100,{"$f":"VLOOKUP(D88, Classification_codes!$A$6:$B$13,2,0)","v":"Unclassified"},100,{"$f":"IF(ISBLANK(F88), \"unclassified\", (VLOOKUP(F88, Classification_codes!$A$6:$B$13,2,0)))","v":"Unclassified"}]

{"sheet":"savings_tables","index":2,"n_rows":26,"n_cols":2,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[]
[]
["Row Labels","Sum of Savings (£'000)"]
[-2]
[-1]
[0]
[1]
[2]
[3]
[99]
[100]
["Grand Total"]
[]
[]
[]
[]
["Row Labels","Sum of Savings (£'000)"]
[-2]
[-1]
[0]
[1]
[2]
[3]
[99]
[100]
["Grand Total"]

{"sheet":"Summary","index":3,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[19,1,19,2],[6,1,6,2]]}
[]
[]
["Local Authority","Population"]
["Aberdeen City",{"$f":"VLOOKUP($A$4, 'Budget Estimate 2018-19'!$A$1:$CG$37,2,FALSE)","v":229840}]
[]
[]
[null,"STANDARD CLASSIFICATION"]
[null,"Pattern of use","Expenditure (£'000)","Expenditure (%)","Expenditure per capita","Savings (£'000)","Savings (%)","Savings per capita","Savings as % of expenditure"]
[null,"Pro-Rich",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,91,FALSE)","v":17413},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,101,FALSE)","v":3.7944424590549738E-2},{"$f":"C9/($B$4/1000)","v":75.761399234249907},{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",-2)","v":0},{"$f":"F9/$F$17","v":{"$error":"#DIV/0!"}},{"$f":"F9/($B$4/1000)","v":0},{"$f":"F9/C9","v":0}]
[null,"Neutral-Minus",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,92,FALSE)","v":23792},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,102,FALSE)","v":5.1844814211127285E-2},{"$f":"C10/($B$4/1000)","v":103.51548903585102},{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",-1)","v":0},{"$f":"F10/$F$17","v":{"$error":"#DIV/0!"}},{"$f":"F10/($B$4/1000)","v":0},{"$f":"F10/C10","v":0}]
[null,"Neutral",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,93,FALSE)","v":59413},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,103,FALSE)","v":0.12946603676553906},258.49721545422904,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",0)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Neutral-Plus",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,94,FALSE)","v":68142},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,104,FALSE)","v":0.14848727849590768},296.47580925861467,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",1)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Pro-Poor",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,95,FALSE)","v":190334},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,105,FALSE)","v":0.41475415551700995},828.11521058127391,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",2)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Very Pro-Poor",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,96,FALSE)","v":60309},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,106,FALSE)","v":0.13141849782527218},262.3955795335886,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",3)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Back Office",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,97,FALSE)","v":7421},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,107,FALSE)","v":1.6170997236918946E-2},32.287678384963449,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",99)","v":0},{"$error":"#DIV/0!"},0,{"$f":"F15/C15","v":0}]
[null,"Unclassified",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,98,FALSE)","v":32084},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,108,FALSE)","v":6.9913795357675182E-2},139.59276018099547,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$3,\"code\",100)","v":0},{"$error":"#DIV/0!"},0]
[null,"Total",{"$f":"SUM(C9:C16)","v":458908},{"$f":"SUM(D9:D16)","v":0.99999999999999989},1996.6411416637661,{"$f":"SUM(F9:F16)","v":0},{"$error":"#DIV/0!"},{"$f":"F17/($B$4/1000)","v":0}]
[]
[]
[null,"ALTERNATIVE CLASSIFICATION"]
[null,"Pattern of use","Expenditure (£'000)","Expenditure (%)","Expenditure per capita","Savings (£'000)","Savings (%)","Savings per capita","Savings as % of expenditure"]
[null,"Pro-Rich",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,110,FALSE)","v":17413},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,120,FALSE)","v":3.7944424590549738E-2},{"$f":"C22/($B$4/1000)","v":75.761399234249907},{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",-2)","v":0},{"$f":"F22/$F$30","v":{"$error":"#DIV/0!"}},{"$f":"F22/($B$4/1000)","v":0},{"$f":"F22/C22","v":0}]
[null,"Neutral-Minus",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,111,FALSE)","v":23792},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,121,FALSE)","v":5.1844814211127285E-2},{"$f":"C23/($B$4/1000)","v":103.51548903585102},{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",-1)","v":0},{"$f":"F23/$F$30","v":{"$error":"#DIV/0!"}},{"$f":"F23/($B$4/1000)","v":0},{"$f":"F23/C23","v":0}]
[null,"Neutral",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,112,FALSE)","v":59413},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,122,FALSE)","v":0.12946603676553906},258.49721545422904,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",0)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Neutral-Plus",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,113,FALSE)","v":68142},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,123,FALSE)","v":0.14848727849590768},296.47580925861467,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",1)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Pro-Poor",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,114,FALSE)","v":190334},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,124,FALSE)","v":0.41475415551700995},828.11521058127391,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",2)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Very Pro-Poor",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,115,FALSE)","v":60309},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,125,FALSE)","v":0.13141849782527218},262.3955795335886,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",3)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Back Office",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,116,FALSE)","v":7421},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,126,FALSE)","v":1.6170997236918946E-2},32.287678384963449,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",99)","v":0},{"$error":"#DIV/0!"},0,0]
[null,"Unclassified",{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,117,FALSE)","v":32084},{"$f":"VLOOKUP($A$4,'Budget Estimate 2018-19'!$A$1:$DW$37,127,FALSE)","v":6.9913795357675182E-2},139.59276018099547,{"$f":"GETPIVOTDATA(\"savings (£'000)\",savings_tables!$A$17,\"code2\",100)","v":0},{"$error":"#DIV/0!"},0]
[null,"Total",{"$f":"SUM(C22:C29)","v":458908},{"$f":"SUM(D22:D29)","v":0.99999999999999989},1996.6411416637661,{"$f":"SUM(F22:F29)","v":0},{"$error":"#DIV/0!"},0]

{"sheet":"Summary2","index":4,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[19,1,19,2]]}
[]
[null,"STANDARD CLASSIFICATION"]
[null,"Pattern of use","Expenditure (£'000)","Expenditure (%)","Expenditure per capita","Savings (£'000)","Savings (%)","Savings per capita","Savings as % of expenditure"]
[null,"Pro-Rich",{"$f":"Summary!C9","v":17413},{"$f":"C4/C9","v":3.7944424590549738E-2},{"$f":"(C4*1000)/Summary!B4","v":75.761399234249907},{"$f":"Summary!F9","v":0},{"$f":"F4/F9","v":{"$error":"#DIV/0!"}},{"$f":"F4/(Summary!B4/1000)","v":0},{"$f":"F4/C4","v":0}]
[null,"Neutral",{"$f":"SUM(Summary!C10:C12)","v":151347},{"$f":"C5/C9","v":0.32979812947257403},{"$f":"(C5*1000)/Summary!B4","v":658.4885137486948},{"$f":"SUM(Summary!F10:F12)","v":0},{"$f":"F5/F9","v":{"$error":"#DIV/0!"}},{"$f":"F5/(Summary!B4/1000)","v":0},{"$f":"F5/C5","v":0}]
[null,"Pro-Poor",{"$f":"SUM(Summary!C13:C14)","v":250643},{"$f":"C6/C9","v":0.54617265334228216},{"$f":"(C6*1000)/Summary!B4","v":1090.5107901148624},{"$f":"SUM(Summary!F13:F14)","v":0},{"$f":"F6/F9","v":{"$error":"#DIV/0!"}},{"$f":"F6/(Summary!B4/1000)","v":0},{"$f":"F6/C6","v":0}]
[null,"Back Office",{"$f":"Summary!C15","v":7421},{"$f":"C7/C9","v":1.6170997236918946E-2},{"$f":"(C7*1000)/Summary!B4","v":32.287678384963456},{"$f":"Summary!F15","v":0},{"$f":"F7/F9","v":{"$error":"#DIV/0!"}},{"$f":"F7/(Summary!B4/1000)","v":0},{"$f":"F7/C7","v":0}]
[null,"Unclassified",{"$f":"Summary!C16","v":32084},{"$f":"C8/C9","v":6.9913795357675182E-2},{"$f":"(C8*1000)/Summary!B4","v":139.59276018099547},{"$f":"Summary!F16","v":0},{"$f":"F8/F9","v":{"$error":"#DIV/0!"}},{"$f":"F8/(Summary!B4/1000)","v":0},{"$f":"F8/C8","v":0}]
[null,"Total",{"$f":"SUM(C4:C8)","v":458908},{"$f":"SUM(D4:D7)","v":0.93008620464232494},{"$f":"(C9*1000)/Summary!B4","v":1996.6411416637661},{"$f":"SUM(F4:F8)","v":0},{"$f":"SUM(G4:G8)","v":{"$error":"#DIV/0!"}},{"$f":"F9/(Summary!B4/1000)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"ALTERNATIVE CLASSIFICATION"]
[null,"Pattern of use","Expenditure (£'000)","Expenditure (%)","Expenditure per capita","Savings (£'000)","Savings (%)","Savings per capita","Savings as % of expenditure"]
[null,"Pro-Rich",{"$f":"Summary!C22","v":17413},{"$f":"C22/C27","v":3.7944424590549738E-2},{"$f":"C22*1000/(Summary!B4)","v":75.761399234249907},{"$f":"Summary!F22","v":0},{"$f":"F22/F27","v":{"$error":"#DIV/0!"}},{"$f":"F22/(Summary!B4/1000)","v":0},{"$f":"F22/C22","v":0}]
[null,"Neutral",{"$f":"SUM(Summary!C23:C25)","v":151347},{"$f":"C23/C27","v":0.32979812947257403},{"$f":"C23*1000/(Summary!B4)","v":658.4885137486948},{"$f":"SUM(Summary!F23:F25)","v":0},{"$f":"F23/F27","v":{"$error":"#DIV/0!"}},{"$f":"F23/(Summary!B4/1000)","v":0},{"$f":"F23/C23","v":0}]
[null,"Pro-Poor",{"$f":"SUM(Summary!C26:C27)","v":250643},{"$f":"C24/C27","v":0.54617265334228216},{"$f":"C24*1000/(Summary!B4)","v":1090.5107901148624},{"$f":"SUM(Summary!F26:F27)","v":0},{"$f":"F24/F27","v":{"$error":"#DIV/0!"}},{"$f":"F24/(Summary!B4/1000)","v":0},{"$f":"F24/C24","v":0}]
[null,"Back Office",{"$f":"Summary!C28","v":7421},{"$f":"C25/C27","v":1.6170997236918946E-2},{"$f":"C25*1000/(Summary!B4)","v":32.287678384963456},{"$f":"Summary!F28","v":0},{"$f":"F25/F27","v":{"$error":"#DIV/0!"}},{"$f":"F25/(Summary!B4/1000)","v":0},{"$f":"F25/C25","v":0}]
[null,"Unclassified",{"$f":"Summary!C29","v":32084},{"$f":"C26/C27","v":6.9913795357675182E-2},{"$f":"C26*1000/(Summary!B4)","v":139.59276018099547},{"$f":"Summary!F29","v":0},{"$f":"F26/F27","v":{"$error":"#DIV/0!"}},{"$f":"F26/(Summary!B4/1000)","v":0},{"$f":"F26/C26","v":0}]
[null,"Total",{"$f":"SUM(C22:C26)","v":458908},{"$f":"SUM(D22:D26)","v":1.0000000000000002},{"$f":"C27*1000/(Summary!B4)","v":1996.6411416637661},{"$f":"SUM(F22:F26)","v":0},{"$f":"SUM(G22:G26)","v":{"$error":"#DIV/0!"}},{"$f":"G27/(Summary!B4/1000)","v":{"$error":"#DIV/0!"}}]

{"sheet":"Charts","index":5,"n_rows":188,"n_cols":1,"rows_kept":188,"cut":false,"hidden":false,"merged":[]}
["STANDARD CLASSIFICATION CHARTS"]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
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["ALTERNATIVE CLASSIFICATION CHARTS"]

{"sheet":"Classification_codes","index":6,"n_rows":13,"n_cols":2,"rows_kept":13,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
["Code","Pattern of use/benefit"]
[-2,"Pro-Rich"]
[-1,"Neutral-Minus"]
[0,"Neutral"]
[1,"Neutral-Plus"]
[2,"Pro-Poor"]
[3,"Very Pro-Poor"]
[99,"Back Office"]
[100,"Unclassified"]

{"sheet":"Budget Estimate 2018-19","index":7,"n_rows":37,"n_cols":127,"rows_kept":37,"cut":false,"hidden":true,"merged":[]}
[null,null,"Education",null,null,null,null,null,"Cultural and related services",null,null,null,null,null,null,null,null,"Social work",null,null,null,null,null,null,null,null,"Roads and transport",null,null,null,null,null,null,null,null,null,null,null,"Environmental services",null,null,null,null,null,null,null,null,"Planning and economic development",null,null,null,null,"Non-HRA Housing",null,null,null,null,null,null,null,null,null,"Central services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Standard Classification - Summary",null,null,null,null,null,null,null,null,null,"Standard Classification - Percentage",null,null,null,null,null,null,null,null,"Alternative Classification - Summary",null,null,null,null,null,null,null,null,null,"Alternative Classification - Percentage"]
[null,"Population","Pre-primary education","Primary education","Secondary education","Special education","Community Learning","Other non-school funding","Museums and galleries","Other cultural and heritage services","Promotional events","Other tourism","Countryside recreation and management","Sport facilities","Community parks and open spaces","Other recreation and sport","Library Service","Service Strategy","Children's Panel","Children and families","Older persons","Adults with physical or sensory disabilities","Adults with learning disabilities","Adults with mental health needs","Adults with other needs","Criminal justice social work services","Road construction","Winter maintenance","Maintenance & repairs","Road lighting","School crossing patrols","Road Safety and Traffic Calming","Other network and traffic management ","Parking","Local authority public transport ","Non-LA public transport: Concessionary fares","Non-LA public transport: Support to operators and voluntary groups","Non-LA public transport: Co-ordination","Trading Standards - Citizens Advice","Tradind Standards - Other (Consumer Protection)","Waste Management - Waste Collection","Waste Management - Waste Disposal","Waste Management - Other","Other - Cemetery, cremation and mortuary services","Other -  Coast Protection","Other - Flood defence and land drainage","Other - Environmental Health","Planning: Building control","Planning: Development control","Planning: Policy","Planning: Environmental initiatives","Economic development","Administration of Housing Advances","Renovation and Improvement Grants (excl admin costs)","Administration of Renovation and Improvement Grants","Other Private Sector Housing Renewal","Housing Benefits: Rent Allowance","Housing Benefits: Rent Rebate","Homelessness","Housing Support Services","Welfare Services","Other non-HRA Housing (excl. admin of Housing Benefits)","Council Tax Collection ","Non-Domestic Rates Collection","Administration of Council Tax Reduction & Housing Benefit","Emergency Planning","Licensing","Conducting Elections","Registration of Electors","Non-Domestic Lands Valuation","Council Tax Valuation","Non-Road Lighting","General Grants, Bequests & Donations","Registration of Births, Deaths & Marriages","Corporate and Democratic Core","Equal Pay/Single Status (prior year cost/provision only)","Non Distributed Costs","Miscellaneous","Surplus(-)/Deficit(+) on trading operations not already included ","Capital expenditure charged to the General Fund","Interest and Investment income (record a credit as a negative value)","Statutory repayment of debt - Loans fund","Statutory repayment of debt - Credit arrangements (Finance leases / PPP/PFI)","Interest payable and similar charges","Premiums and discounts","Debt Management Expenses","Contingency","All services",null,null,"Pro-Rich","Neutral-Minus","Neutral","Neutral-Plus","Pro-Poor","Very Pro-Poor","Back Office","Unclassified","TOTAL_EXP",null,"Pro-Rich","Neutral-Minus","Neutral","Neutral-Plus","Pro-Poor","Very Pro-Poor","Back Office","Unclassified",null,"Pro-Rich","Neutral-Minus","Neutral","Neutral-Plus","Pro-Poor","Very Pro-Poor","Back Office","Unclassified","TOTAL_EXP",null,"Pro-Rich","Neutral-Minus","Neutral","Neutral-Plus","Pro-Poor","Very Pro-Poor","Back Office","Unclassified"]
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["Alternative Classification",null,{"$f":"'Savings&Service Classifications'!F3","v":0},{"$f":"'Savings&Service Classifications'!F4","v":2},{"$f":"'Savings&Service Classifications'!F5","v":1},{"$f":"'Savings&Service Classifications'!F6","v":2},{"$f":"'Savings&Service Classifications'!F7","v":-2},{"$f":"'Savings&Service Classifications'!F8","v":1},{"$f":"'Savings&Service Classifications'!F9","v":-2},{"$f":"'Savings&Service Classifications'!F10","v":-2},{"$f":"'Savings&Service Classifications'!F11","v":-1},{"$f":"'Savings&Service Classifications'!F12","v":-1},{"$f":"'Savings&Service Classifications'!F13","v":-1},{"$f":"'Savings&Service Classifications'!F14","v":-1},{"$f":"'Savings&Service Classifications'!F15","v":-1},{"$f":"'Savings&Service Classifications'!F16","v":-1},{"$f":"'Savings&Service Classifications'!F17","v":1},{"$f":"'Savings&Service Classifications'!F18","v":2},{"$f":"'Savings&Service Classifications'!F19","v":3},{"$f":"'Savings&Service Classifications'!F20","v":3},{"$f":"'Savings&Service Classifications'!F21","v":2},{"$f":"'Savings&Service Classifications'!F22","v":2},{"$f":"'Savings&Service Classifications'!F23","v":2},{"$f":"'Savings&Service Classifications'!F24","v":2},{"$f":"'Savings&Service Classifications'!F25","v":2},{"$f":"'Savings&Service Classifications'!F26","v":2},{"$f":"'Savings&Service Classifications'!F27","v":-1},{"$f":"'Savings&Service Classifications'!F28","v":-1},{"$f":"'Savings&Service Classifications'!F29","v":-1},{"$f":"'Savings&Service Classifications'!F30","v":-1},{"$f":"'Savings&Service Classifications'!F31","v":-1},{"$f":"'Savings&Service Classifications'!F32","v":-1},{"$f":"'Savings&Service Classifications'!F33","v":-1},{"$f":"'Savings&Service Classifications'!F34","v":-2},{"$f":"'Savings&Service Classifications'!F35","v":2},{"$f":"'Savings&Service Classifications'!F36","v":2},{"$f":"'Savings&Service Classifications'!F37","v":2},{"$f":"'Savings&Service Classifications'!F38","v":99},{"$f":"'Savings&Service Classifications'!F39","v":3},{"$f":"'Savings&Service Classifications'!F40","v":0},{"$f":"'Savings&Service Classifications'!F41","v":0},{"$f":"'Savings&Service Classifications'!F42","v":0},{"$f":"'Savings&Service Classifications'!F43","v":0},{"$f":"'Savings&Service Classifications'!F44","v":0},{"$f":"'Savings&Service Classifications'!F45","v":0},{"$f":"'Savings&Service Classifications'!F46","v":0},{"$f":"'Savings&Service Classifications'!F47","v":0},{"$f":"'Savings&Service Classifications'!F48","v":-2},{"$f":"'Savings&Service Classifications'!F49","v":-2},{"$f":"'Savings&Service Classifications'!F50","v":-2},{"$f":"'Savings&Service Classifications'!F51","v":0},{"$f":"'Savings&Service Classifications'!F52","v":0},{"$f":"'Savings&Service Classifications'!F53","v":3},{"$f":"'Savings&Service Classifications'!F54","v":3},{"$f":"'Savings&Service Classifications'!F55","v":3},{"$f":"'Savings&Service Classifications'!F56","v":3},{"$f":"'Savings&Service Classifications'!F57","v":3},{"$f":"'Savings&Service Classifications'!F58","v":3},{"$f":"'Savings&Service Classifications'!F59","v":3},{"$f":"'Savings&Service Classifications'!F60","v":3},{"$f":"'Savings&Service Classifications'!F61","v":3},{"$f":"'Savings&Service Classifications'!F62","v":3},{"$f":"'Savings&Service Classifications'!F63","v":99},{"$f":"'Savings&Service Classifications'!F64","v":99},{"$f":"'Savings&Service Classifications'!F65","v":3},{"$f":"'Savings&Service Classifications'!F66","v":0},{"$f":"'Savings&Service Classifications'!F67","v":0},{"$f":"'Savings&Service Classifications'!F68","v":0},{"$f":"'Savings&Service Classifications'!F69","v":0},{"$f":"'Savings&Service Classifications'!F70","v":99},{"$f":"'Savings&Service Classifications'!F71","v":99},{"$f":"'Savings&Service Classifications'!F73","v":-1},{"$f":"'Savings&Service Classifications'!F74","v":2},{"$f":"'Savings&Service Classifications'!F75","v":0},{"$f":"'Savings&Service Classifications'!F76","v":99},{"$f":"'Savings&Service Classifications'!F77","v":99},{"$f":"'Savings&Service Classifications'!F78","v":99},{"$f":"'Savings&Service Classifications'!F79","v":99},{"$f":"'Savings&Service Classifications'!F80","v":100},{"$f":"'Savings&Service Classifications'!F81","v":100},{"$f":"'Savings&Service Classifications'!F82","v":100},{"$f":"'Savings&Service Classifications'!F83","v":100},{"$f":"'Savings&Service Classifications'!F84","v":100},{"$f":"'Savings&Service Classifications'!F85","v":100},{"$f":"'Savings&Service Classifications'!F86","v":100},{"$f":"'Savings&Service Classifications'!F87","v":100},{"$f":"'Savings&Service Classifications'!F88","v":100}]
["Aberdeen City",229840,20607,76923,62999,18690,6574,27,3546,5360,391,651,109,8481,2887,922,5116,574,60,43266,55007,6764,21718,4116,2069,4047,0,1727,3813,3393,363,267,337,0,0,151,221,0,72,1656,7078,14962,3016,-889,166,479,4050,-115,713,1335,1015,7424,63,0,164,926,0,0,2124,3291,1374,5706,1108,264,3263,91,-762,183,352,788,537,451,54,-15,0,0,4724,0,-8730,1236,-252,12971,3222,23073,397,167,0,{"$f":"SUM(C5:CI5)","v":458908},null,null,{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, -2)","v":17413},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, -1)","v":23792},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 0)","v":59413},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 1)","v":68142},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 2)","v":190334},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 3)","v":60309},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 99)","v":7421},{"$f":"SUMIFS($C5:$CI5, $C$3:$CI$3, 100)","v":32084},{"$f":"SUM(CM5:CT5)","v":458908},null,{"$f":"(CM5/$CU5)","v":3.7944424590549738E-2},5.1844814211127285E-2,0.12946603676553906,0.14848727849590768,0.41475415551700995,0.13141849782527218,1.6170997236918946E-2,6.9913795357675182E-2,null,{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,-2)","v":17413},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,-1)","v":23792},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,0)","v":59413},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,1)","v":68142},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,2)","v":190334},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,3)","v":60309},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,99)","v":7421},{"$f":"SUMIFS($C5:$CI5,$C$4:$CI$4,100)","v":32084},{"$f":"SUM(DF5:DM5)","v":458908},null,{"$f":"DF5/$DN5","v":3.7944424590549738E-2},5.1844814211127285E-2,0.12946603676553906,0.14848727849590768,0.41475415551700995,0.13141849782527218,1.6170997236918946E-2,6.9913795357675182E-2]
["Aberdeenshire",262190,18408,106841,98497,33696,3373,60,1231,1154,0,400,354,5204,5430,2164,4489,1589.5668819188193,5,28762,62688.15822823182,3995.427270489638,32742.418833325628,4929.6910840079909,1803.3837241089268,549.00226054042696,0,4378,2331,2251,0,374,1750,-7,0,146,4113,4121,520,1148,7012,16137,2845,421,96,739,3611,125,1959,1068,2053,1561,0,454,486,746,233,219,3214,684,0,914,2115,259,2066,0,394,-105,364,1014,536,0,0,415,7735,0,1518,2201,0,2229,-50,11861,2759,23336,811,122,0,{"$f":"SUM(C6:CI6)","v":543647.64828262315},null,null,{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, -2)","v":8903},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, -1)","v":24636},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 0)","v":55099},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 1)","v":103046},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 2)","v":253093.64828262324},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 3)","v":38303},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 99)","v":19499},{"$f":"SUMIFS($C6:$CI6, $C$3:$CI$3, 100)","v":41068},{"$f":"SUM(CM6:CT6)","v":543647.64828262327},null,{"$f":"(CM6/$CU6)","v":1.6376415915942018E-2},{"$f":"(CN6/$CU6)","v":4.531611619736578E-2},{"$f":"(CO6/$CU6)","v":0.10135057177945515},{"$f":"(CP6/$CU6)","v":0.18954556379581727},{"$f":"(CQ6/$CU6)","v":0.46554721441754265},{"$f":"(CR6/$CU6)","v":7.0455560915233861E-2},{"$f":"(CS6/$CU6)","v":3.5866981236094955E-2},{"$f":"(CT6/$CU6)","v":7.5541575742548217E-2},null,{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,-2)","v":8903},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,-1)","v":24636},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,0)","v":55099},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,1)","v":103046},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,2)","v":253093.64828262324},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,3)","v":38303},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,99)","v":19499},{"$f":"SUMIFS($C6:$CI6,$C$4:$CI$4,100)","v":41068},{"$f":"SUM(DF6:DM6)","v":543647.64828262327},null,1.6376415915942018E-2,4.531611619736578E-2,0.10135057177945515,0.18954556379581727,0.46554721441754265,7.0455560915233861E-2,3.5866981236094955E-2,7.5541575742548217E-2]
["Angus",116520,8907,42872,43319,9659,589,2000,322,392,0,0,345,4713,3209,34,672,880,43,19026,27062,1956,6705,1514,683,1737,0,2861,4119,914,0,435,0,-204,0,0,1919,402,108,673,3684,6603,3368,-588,43,186,2363,-52,-12,438,663,1280,10,0,107,29,-279,225,1220,6052,422,1644,214,76,2049,118,-2,62,182,432,288,353,0,119,3165,0,0,7248,-300,783,-350,7775,3070,17184,0,101,0,257839,null,null,1473,16983,27661,45991,94987,30656,11825,28263,257839,null,5.7128673319396988E-3,6.5866684248697835E-2,0.10728012441872642,0.17837099895671329,0.36839655754172179,0.11889590015474773,4.586195261384042E-2,0.10961491473361283,null,1473,16983,27661,45991,94987,30656,11825,28263,257839,null,5.7128673319396988E-3,6.5866684248697835E-2,0.10728012441872642,0.17837099895671329,0.36839655754172179,0.11889590015474773,4.586195261384042E-2,0.10961491473361283]
["Argyll & Bute",87130,9200,38698,39161,11195,1947,0,23,1889,0,55,0,1321,1788,647,1259,0,37,12207,38286,2228,15467,2815,542,1252,63,1600,5076,1161,209,123,641,-443,607,177,2997,0,145,457,2714,10311,1449,496,186,333,1927,211,555,536,114,2189,-19,27,237,188,523,0,1513,1089,276,2177,407,195,802,111,52,83,130,885,287,0,44,222,3746,0,1873,1361,0,0,-119,7692,2130,14582,0,88,0,254433,null,null,4718,12684,29974,40420,114308,19202,8754,24373,254433,null,1.8543192117374711E-2,4.9852023911992546E-2,0.11780704546973074,0.15886304056470663,0.44926562199085812,7.5469770037691647E-2,3.4405914327150962E-2,9.5793391580494672E-2,null,4718,12684,29974,40420,114308,19202,8754,24373,254433,null,1.8543192117374711E-2,4.9852023911992546E-2,0.11780704546973074,0.15886304056470663,0.44926562199085812,7.5469770037691647E-2,3.4405914327150962E-2,9.5793391580494672E-2]
["Clackmannanshire",51350,4955.0112013918615,18471.176169370006,15519.07942995872,7742.6676559389534,396.71892320000001,41,0,246.67773480187714,0,440.38242238159734,662.9963448536198,405.78839326542237,1055.6393468193166,389.85493885624612,1127.3995070309516,265.76431014986156,43.145869855676523,11718.431156276001,11245.112063608238,712.70206553423054,4750.8780338771712,2076.5713764372467,196.09544682972935,1608.4087634379332,78.764942343385727,786.70020682069435,742.27962838762073,499.18453215520356,45,160.65124467692638,81.783508743385724,66.756167741935428,0,91.250382304005299,331.32038230400531,50.47,112.02500000000001,174.78420320000001,1466.8259293123231,2436.2454813775098,727.37447071483655,31.399464723072484,0,185.84,604.07832219482236,-4.477411975126917,103.28296400000002,124.0371052,0.61201587200000018,949.68278751664536,0,12.9980300873545,0,0,117.95062402769841,1015.2837530366794,217.35761506924101,71.17461315233578,42.114023397361777,198.06268266809914,131.59931601027969,75.767063176989467,282.16956105120028,90.452330410168258,52.211067891050646,198.82456091322854,127,127,127,0,12.964,91.583242307098189,2319.7930274498935,0,1312,105.91557338288561,0,0,-91,9836,893,7288.5871642764823,0,0,0,118573.18072979599,null,null,932.99548296868568,5349.0255093034193,12091.925077824615,16687.478936989672,47504.910649791367,13830.712928621648,4249.5449800200486,17926.587164276483,118573.18072979593,null,7.8685203283429817E-3,4.5111596706617463E-2,0.10197858405586373,0.1407356944823554,0.40063790443511305,0.11664284320869336,3.5839006374501277E-2,0.15118585040851282,null,932.99548296868568,5349.0255093034193,12091.925077824615,16687.478936989672,47504.910649791367,13830.712928621648,4249.5449800200486,17926.587164276483,118573.18072979593,null,7.8685203283429817E-3,4.5111596706617463E-2,0.10197858405586373,0.1407356944823554,0.40063790443511305,0.11664284320869336,3.5839006374501277E-2,0.15118585040851282]
["Dumfries & Galloway",149520,11929,62176,60768,7913,3057,84,1686,103,351,230,321,4573,2724,339,2925,1934,0,17713,37603,7239,18653,3437,284,3076,0,1414,4514,994,261,0,1509,214,0,0,3709,209,588,568,5150,8726,1779,339,0,271,2898,-217,307,632,90,3417,0,-41,44,0,3481,326,855,4278,1044,463,331,680,775,496,37,132,299,500,424,108,0,84,6136,0,4237,1371,0,0,0,14748,2632,18641,0,100,0,348671,null,null,5782,17338,36215,63777,146024,29526,13888,36121,348671,null,1.6582967898104518E-2,4.9725959428802508E-2,0.10386582193529144,0.18291455268720369,0.41880167837302212,8.4681547934872703E-2,3.9831244927166297E-2,0.10359622681553671,null,5782,17338,36215,63777,146024,29526,13888,36121,348671,null,1.6582967898104518E-2,4.9725959428802508E-2,0.10386582193529144,0.18291455268720369,0.41880167837302212,8.4681547934872703E-2,3.9831244927166297E-2,0.10359622681553671]
["Dundee City",148270,13527,51214,49433,15473,5244,0,1648,1964,0,349,1166,3046,1912,1690,4808,705,67,35880,40373,7707,23608,4992,871,4501,0,1323,1489,829,0,1328,0,-1917,0,20,776,183,0,278,4177,9964,2706,213,5,156,2002,-183,-55,867,0,7295,0,0,0,1045,1019,853,1716,653,0,643,669,142,2086,0,-256,20,162,551.96460000000002,362.03539999999998,555,0,10,3119,0,2478,-6105,-296,1445,-150,9073.2578144320632,3033,22056.827904602575,0,101,489,347109.08571903466,null,null,7568,13687,40259,54241,150240,43962,1400,35752.085719034636,347109.08571903466,null,2.180294412150845E-2,3.943140805907587E-2,0.11598371133559841,0.15626499631272991,0.43283223108026292,0.12665182736122549,4.033314187382642E-3,0.10299956754221624,null,7568,13687,40259,54241,150240,43962,1400,35752.085719034636,347109.08571903466,null,2.180294412150845E-2,3.943140805907587E-2,0.11598371133559841,0.15626499631272991,0.43283223108026292,0.12665182736122549,4.033314187382642E-3,0.10299956754221624]
["East Ayrshire",122200,14330,44031,46088,16630,3080,37,738,539,0,1214,275,1073,802,1525,1411,2016,33,24972,29649,4239,10206,2243,202,2472,0,914,5255,2006,260,1639,18,-315,1,242,1873,11,351,425,3331,3848,1733,440,0,192,1586,272,1186,932,424,1917,0,0,175,246,574,729,969,6501,0,708,372,147,1106,79,-25,27,271,236,127,139,97,316,2908,0,0,55,0,0,-180,7533,1678,15506,310,197,0,277147,null,null,6432,15120,28894,47536,113901,36364,3856,25044,277147,null,2.3207900500456437E-2,5.4555885504804308E-2,0.10425514257776559,0.17151908553944298,0.41097684622240183,0.13120834791644867,1.3913194081119407E-2,9.0363597657560787E-2,null,6432,15120,28894,47536,113901,36364,3856,25044,277147,null,2.3207900500456437E-2,5.4555885504804308E-2,0.10425514257776559,0.17151908553944298,0.41097684622240183,0.13120834791644867,1.3913194081119407E-2,9.0363597657560787E-2]
["East Dunbartonshire",107540,8010,42904.286,54078.879999999997,11562.73,1830.7539999999999,509.61500000000001,170.172,277.85199999999998,60,38.156999999999996,321.529,2148.7860000000001,3067.123,1326.645,2104.0790000000002,-4483,3,13814,27073,3625,13981,2409,291,823,8.4610000000000003,373.66899999999998,2793.7860000000001,1159.1769999999999,473.06400000000002,823.9,8.0000000000000002E-3,507.154,0,413.83,1649.17,0,269.24200000000002,717.23199999999997,3375.252,6707.1229999999996,866.971,-10.548,0,220.20599999999999,1424.279,390.35,177.369,1506.7650000000001,1.7410000000000001,2335.2269999999999,0,817.90700000000004,-335,0,337.02600000000001,348.79700000000003,1058.1669999999999,75.114999999999995,186.964,910.79300000000001,55.137,0,771.34799999999996,41.533000000000001,-83.974000000000004,0,187.34,290.7,167.96,97,0,24.259,2686.9490000000001,0,1096.644,-596.73199999999997,0,0,0,8494,2098,14249,0,123,0,245231.96900000004,null,null,4860.4160000000002,12691.304999999998,23816.641,56692.573999999993,100249.016,18257.359000000004,3700.6580000000004,24964,245231.96899999998,null,1.9819667149514265E-2,5.1752245238466436E-2,9.7118826297887775E-2,0.2311793777588598,0.40879260729664496,7.4449343103386356E-2,1.5090438718452734E-2,0.10179749443678773,null,4860.4160000000002,12691.304999999998,23816.641,56692.573999999993,100249.016,18257.359000000004,3700.6580000000004,24964,245231.96899999998,null,1.9819667149514265E-2,5.1752245238466436E-2,9.7118826297887775E-2,0.2311793777588598,0.40879260729664496,7.4449343103386356E-2,1.5090438718452734E-2,0.10179749443678773]
["East Lothian",104090,6106,40668,37275,8348,284,261,841,1196,405,0,782,4297,3062,3710,2082,2667,0,14938,25536,4552,13840,2011,406,0,0,1269,865,1218,299,0,103,51,0,56,1141,201,0,281,3784,3440,1963,-309,0,131,1230,0,102,892,0,4761,0,261,68,0,471,261,1828,830,180,1284,614,111,1444,125,-45,42,161,255,229,132,160,311,1938,0,0,1937,0,0,-207,12258,1627,9916,0,90,0,231026,null,null,3366,16142,21981,39618,99385,21565,5285,23684,231026,null,1.4569788681793391E-2,6.9870923618986613E-2,9.5145135179590182E-2,0.1714871919177928,0.4301896756209258,9.3344472050764848E-2,2.2876213066927532E-2,0.10251659986321886,null,3366,16142,21981,39618,99385,21565,5285,23684,231026,null,1.4569788681793391E-2,6.9870923618986613E-2,9.5145135179590182E-2,0.1714871919177928,0.4301896756209258,9.3344472050764848E-2,2.2876213066927532E-2,0.10251659986321886]
["East Renfrewshire",93810,10028,45004,51016,7558,1427,1,77,392,20,0,0,3358,1692,2932,1343,1006,0,9727,22128,4910,8791,1611,296,618,0,900,4857,1443,292,236,0,165,0,173,1360,215,157,861,3745,3809,958,78,0,70,837,162,340,866,10,1384,0,197,178,0,-18,104,1156,0,123,2376,514,74,639,80,63,129,119,164,175,92,0,285,2427,0,1200,0,0,1600,-305,6640,4423,10211,113,140,500,230252,null,null,3429,15822,22456,52360,93455,14639,4769,23322,230252,null,1.4892378784983409E-2,6.871601549606518E-2,9.7527925924639089E-2,0.2274030193005924,0.40588138213783159,6.3578166530583888E-2,2.0712089362958847E-2,0.1012890224623456,null,3429,15822,22456,52360,93455,14639,4769,23322,230252,null,1.4892378784983409E-2,6.871601549606518E-2,9.7527925924639089E-2,0.2274030193005924,0.40588138213783159,6.3578166530583888E-2,2.0712089362958847E-2,0.1012890224623456]
["Edinburgh, City of",507170,31166,135285,120170,47883,12533,21,2907,2305,6235,0,465,6969,2965,105,9983,1997,31,91306,97072,33867,65066,14813,1304,10067,0,2889,6146,4444,1623,0,2112,0,0,988,2544,5146,303,1850,15938,14826,13536,-445,0,739,12797,326,2214,2384,532,10389,16,0,0,2107,6322,-6384,13225,14665,8,2410,1524,247,4403,316,-864,21,893,1414,1264,817,0,-113,7071,0,9085,21251,-6098,0,-10898,55948,9448,74751,0,200,9228,1008073,null,null,22669,34770,101581,130174,410886,128412,47002,132579,1008073,null,2.2487458745547199E-2,3.449154971911756E-2,0.10076750394068683,0.12913152122911734,0.40759548167642623,0.12738363193935359,4.6625591599021105E-2,0.13151726115073015,null,22669,34770,101581,130174,410886,128412,47002,132579,1008073,null,2.2487458745547199E-2,3.449154971911756E-2,0.10076750394068683,0.12913152122911734,0.40759548167642623,0.12738363193935359,4.6625591599021105E-2,0.13151726115073015]
["Eilean Siar",26900,3216,17894,16077,4794,770,235,650,631,0,85,26,1198,56,322,844,595,14,3402,14815,855,3788,276,115,415,0,1350,1946,277,0,62,0,33,0,0,3342,364,263,164,1538,2964,453,80,36,0,780,275,292,322,-215,2162,1,0,478,0,24,0,446,828,0,676,291,127,138,44,14,6,79,170,57,23,144,25,2388,0,737,0,-25,522,-100,6077,0,8421,154,86,200,109592,null,null,2973,5345,11346,17156,47033,6270,4134,15335,109592,null,2.7127892546901233E-2,4.8771808161179646E-2,0.10352945470472297,0.15654427330462078,0.42916453755748596,5.72122052704577E-2,3.7721731513249139E-2,0.13992809694138258,null,2973,5345,11346,17156,47033,6270,4134,15335,109592,null,2.7127892546901233E-2,4.8771808161179646E-2,0.10352945470472297,0.15654427330462078,0.42916453755748596,5.72122052704577E-2,3.7721731513249139E-2,0.13992809694138258]
["Falkirk",159380,15101,57232,63056,18858,3257,0,540,1443,0,52,563,4849,2933,491,2848,640,84,21291,35226,8622,18003,4305,990,2779,86,524,3960,1259,443,159,1715,-289,0,212,1581,611,596,374,4594,4191,4148,-825,0,514,2439,520,903,525,315,1888,2,0,317,0,-299,-809,1360,1371,1031,480,858,391,1475,188,271,134,249,622,374,177,420,75,2876,0,2220,3086,-789,1033,-167,8646,5364,19330,0,69,0,343961,null,null,6899,17211,33656,65904,148868,26899,11038,33486,343961,null,2.0057506519634494E-2,5.003764961725312E-2,9.7848302569186626E-2,0.19160311779533146,0.4328048819488256,7.8203633551478219E-2,3.2090847508874552E-2,9.7354060489415944E-2,null,6899,17211,33656,65904,148868,26899,11038,33486,343961,null,2.0057506519634494E-2,5.003764961725312E-2,9.7848302569186626E-2,0.19160311779533146,0.4328048819488256,7.8203633551478219E-2,3.2090847508874552E-2,9.7354060489415944E-2]
["Fife",370330,29954,138423,127764,34910,6898,0,768,4126,0,542,2470,7123,8450,9547,5265,939,0,73633,82765,20871,41576,8962,646,7499,54,4304,8122,3497,396,127,2756,-803,0,561,7520,530,2172,887,7255,14554,4305,124,245,662,3971,-351,641,1051,1567,6172,0,0,0,3730,1605,2189,6682,1288,274,1093,-594,171,4125,238,-323,118,353,898,527,181,149,245,6007,0,9447,1233,1914,1266,0,27170,4772,32472,0,418,372,791470,null,null,12330,47569,70327,133029,344821,96791,18219,68384,791470,null,1.5578606896028907E-2,6.0102088518832045E-2,8.885617900868005E-2,0.16807838578846956,0.43567159841813335,0.1222926958697108,2.3019192136151719E-2,8.6401253363993583E-2,null,12330,47569,70327,133029,344821,96791,18219,68384,791470,null,1.5578606896028907E-2,6.0102088518832045E-2,8.885617900868005E-2,0.16807838578846956,0.43567159841813335,0.1222926958697108,2.3019192136151719E-2,8.6401253363993583E-2]
["Glasgow City",615070,69090,199127,176793,62700,10630,2680,15210,11176,493,2758,1410,26339,20513,4390,10000,2650,16,153746,137441,27007,35448,4404,19918,11940,0.49299999999999999,1533,13545,7879,3102,1119,2504,0,0,1126,8445,-852,0,2347,24955,40291,23678,-908,0,640,9893,-2022,-483,3719,2089,62219,0,-339,0,0,0,0,33775,20651,0,9065,366,416,4224,179,402,448,1186,1461,678,-226,0,773,12062,0,16776,-2601,-1714,0,-900,64661,8489,100939,0,500,0,1481969.493,null,null,38230,85359.493000000002,237282,189473,510206,221138,28306,171975,1481969.493,null,2.579675234920642E-2,5.7598684320555038E-2,0.16011260766216057,0.12785215950460865,0.34427564292647689,0.14921899610250614,1.9100258226435705E-2,0.1160448989080506,null,38230,85359.493000000002,237282,189473,510206,221138,28306,171975,1481969.493,null,2.579675234920642E-2,5.7598684320555038E-2,0.16011260766216057,0.12785215950460865,0.34427564292647689,0.14921899610250614,1.9100258226435705E-2,0.1160448989080506]
["Highland",234770,19110,93619,97083,36873,3929,0,1045,1483,0,337,1542,4198,2243,2593,6300,634,69,37231,64898,7210,26390,5709,84,3363,0,5424,8200,3655,334,414,622,0,356,89,5707,1206,242,672,12869,14136,2733,-953,0,47,2608,-763,1828,1516,678,964,0,0,320,1259,411,680,1881,1544,0,5925,846,982,990,63,-519,105,791,842,918,497,0,-73,6136,0,381,1117,-5444,0,-330,26127,4224,37590,1952,82,176,568000,null,null,9038,30059,53231,103383,244932,50552,12428,64377,568000,null,1.5911971830985916E-2,5.2920774647887324E-2,9.3716549295774651E-2,0.18201232394366199,0.43121830985915494,8.8999999999999996E-2,2.1880281690140845E-2,0.11333978873239436,null,9038,30059,53231,103383,244932,50552,12428,64377,568000,null,{"$f":"DF21/$DN21","v":1.5911971830985916E-2},5.2920774647887324E-2,9.3716549295774651E-2,0.18201232394366199,0.43121830985915494,8.8999999999999996E-2,2.1880281690140845E-2,0.11333978873239436]
["Inverclyde",79160,8433,26740,29569,9233,1635,7470,262,0,0,119,155,1177,2055,1625,1387,1080,1,11361,25028,2370,4044,548,824,1363,0,392,1179,989,187,93,0,58,0,165,1296,162,0,202,1763,3942,2686,219,0,0,1639,-78,61,529,92,5002,0,516,282,0,603,203,748,4409,0,962,650,125,-389,58,-129,14,110,338,50,-7,0,51,2704,0,2270,6267,0,0,-355,7901,1599,9228,108,142,0,195515,null,null,2467,7964,24082,38426,72691,18696,12566,18623,195515,null,1.2617957701455131E-2,4.0733447561568166E-2,0.12317213513029691,0.19653735007544179,0.37179244559240981,9.5624376646293127E-2,6.4271283533232748E-2,9.5251003759302358E-2,null,2467,7964,24082,38426,72691,18696,12566,18623,195515,null,1.2617957701455131E-2,4.0733447561568166E-2,0.12317213513029691,0.19653735007544179,0.37179244559240981,9.5624376646293127E-2,6.4271283533232748E-2,9.5251003759302358E-2]
["Midlothian",88610,11218,39129,34463,11025,2683,0,92,19,0,212,1481,3157,493,445,1399,664,15,14481,20984,3455,8919,735,854,1274,0,908,1299,1011,305,0,971,230,0,30,480,220,272,301,3328,3722,1167,-215,0,0,684,318,609,631,0,1038,0,201,12,0,102,628,1148,6159,586,569,-90.444730000000078,176.21194,287,6.1009700000000002,-6.0711400000000104,223.59887999999998,135,213,191,51,0,22.45895000000003,1506.1088400000001,0,1338.43605,-283,0,895,-612,3524,1449,8006,0,37,0,200980.39976000003,null,null,4582,10333,21624.087660000001,35862,87549,24460,3271.3121000000001,13299,200980.39976000003,null,2.2798243039975925E-2,5.1412973664790758E-2,0.10759301745753477,0.1784353103229194,0.4356096420573663,0.12170341003007663,1.6276771784245751E-2,6.6170631643090325E-2,null,4582,10333,21624.087660000001,35862,87549,24460,3271.3121000000001,13299,200980.39976000003,null,2.2798243039975925E-2,5.1412973664790758E-2,0.10759301745753477,0.1784353103229194,0.4356096420573663,0.12170341003007663,1.6276771784245751E-2,6.6170631643090325E-2]
["Moray",96070,4909,35474,33319,13255,1144,0,148,235,0,0,148,2218,1478,605,2185,365,20,20596,22964,3039,7650,1613,692,1133,0,1718,1075,657,159,0,835,-381,57,0,228,297,11,463,1847,5116,801,43,183,526,1692,157,320,678,122,198,0,150,196,201,-69,43,1057,5751,0,345,490,240,700,32,-33,40,128,357,189,0,0,94,2599,0,1095,0,0,0,-156,8097,767,9331,219,87,0,201942,null,null,2301,8893,16161,35504,86470,29001,5267,18345,201942,null,1.1394360757049053E-2,4.4037396876330827E-2,8.0027928811242835E-2,0.17581285715700548,0.42819225322122195,0.14361054164066911,2.6081746243971041E-2,9.0842915292509735E-2,null,2301,8893,16161,35504,86470,29001,5267,18345,201942,null,1.1394360757049053E-2,4.4037396876330827E-2,8.0027928811242835E-2,0.17581285715700548,0.42819225322122195,0.14361054164066911,2.6081746243971041E-2,9.0842915292509735E-2]
["North Ayrshire",135890,15499,52688,56018,13167,2683,0,416,918,0,378,818,3708,3925,1937,2383,1141,46,29578,44588,5281,10809,2425,1257,3004,0,826,5547,1490,321,664,0,192,0,274,2063,258,0,439,3663,8061,1961,358,37,565,1438,155,151,507,0,5798,3,0,0,192,-106,-93,98,6403,0,3354,694,134,1231,117,-36,92,336,292,157,0,3,178,4389,0,1837,731,0,0,-387,9117,1787,15349,0,68,0,333375,null,null,5022,19614,38506,58401,136700,40706,8492,25934,333375,null,1.5064116985376828E-2,5.8834645669291336E-2,0.11550356205474316,0.17518110236220472,0.41004874390701163,0.12210273715785527,2.5472815898012747E-2,7.7792275965504309E-2,null,5022,19614,38506,58401,136700,40706,8492,25934,333375,null,1.5064116985376828E-2,5.8834645669291336E-2,0.11550356205474316,0.17518110236220472,0.41004874390701163,0.12210273715785527,2.5472815898012747E-2,7.7792275965504309E-2]
["North Lanarkshire",339390,32511.085831542088,152539,138417,29623.706521354314,8887.8450391104852,573.54200000000003,1472.1102630119726,1329.0615293872381,0,30,2450,8284.7599999999984,6480,3909.7898871173243,5816.6073204834674,1073.193,0,28689.122850000007,81272.758541490621,12277.7021666,36310.681830100009,10704.444613299996,1593.7490600000001,11006,0,3886.0895938605399,6634.3311469891296,3387.3218509858398,839.858094453896,910.945816158708,0,0,0,600,5600,0,2788.5645648550199,221.97595457402801,5959.6351293300304,12797.507886085499,5689,506.51231616695799,0,823.53521815996999,2272.2823217872801,345,355,952,0,6309.8360770309509,0,1004,317,0,0,0,1260,2020,1785,3723,69,19,1312,0,14.990025156568436,10,334,1087,479,558,0,241.89346909282938,7767.1653260434778,0,8679,4132,-1913.336,1929,-500,18594,4434,33066,0,0,0,726553.26924422849,null,null,13341.016831509696,37371.096389565442,67692.254228926191,144807.14932048344,342601.23573284491,42898.687414855027,22232.165326043476,55609.664000000004,726553.26924422814,null,1.8362062901990966E-2,5.1436140984458624E-2,9.316901746150108E-2,0.19930699571569482,0.47154317547731078,5.9044104858930579E-2,3.0599498023276002E-2,7.6539004576837197E-2,null,13341.016831509696,37371.096389565442,67692.254228926191,144807.14932048344,342601.23573284491,42898.687414855027,22232.165326043476,55609.664000000004,726553.26924422814,null,1.8362062901990966E-2,5.1436140984458624E-2,9.316901746150108E-2,0.19930699571569482,0.47154317547731078,5.9044104858930579E-2,3.0599498023276002E-2,7.6539004576837197E-2]
["Orkney Islands",21850,2013,12731,12920,1311,82,1635,281,448,0,110,0,1387,304,722,783,1570,3,2832,8330,603,4443,270,0,42,0,882,1240,231,50,256,139,-47,4015,122,2261,283,0,235,512,1284,394,90,80,80,630,-13,157,744,228,1874,9,0,0,0,63,87,786,0,131,395,159,230,0,112,26,84,111,111,120,20,150,58,5218,0,0,1061,0,57,-372,3440,0,776,0,34,0,81413,null,null,1652,5341,7811,15338,35848,4306,7182,3935,81413,null,2.029159962168204E-2,6.5603773353149986E-2,9.5942908380725431E-2,0.18839743038581061,0.44032279857025292,5.2890815963052583E-2,8.8216869541719381E-2,4.833380418360704E-2,null,1652,5341,7811,15338,35848,4306,7182,3935,81413,null,2.029159962168204E-2,6.5603773353149986E-2,9.5942908380725431E-2,0.18839743038581061,0.44032279857025292,5.2890815963052583E-2,8.8216869541719381E-2,4.833380418360704E-2]
["Perth & Kinross",150680,11926,57963,58763,16586,1849,0,1184,1630,0,0,0,4970,5531,0,3172,553,0,20545,36608,3001,14017,1654,106,2118,0,4225,3041,1770,355,2123,-216,-565,0,11,2794,85,359,371,4523,8668,4296,-615,0,1264,1874,-255,410,1541,67,3702,0,227,21,0,236,86,1819,2700,1285,2736,916,137,703,0,-182,45,265,801,344,108,20,112,3320,0,1818,150,-350,1059,-529,9256,4509,15879,462,130,0,330087,null,null,5794,21907,36316,61935,135431,30717,7571,30416,330087,null,1.7552948162151191E-2,6.6367351637598576E-2,0.11001947971292417,0.18763235147097584,0.41028880264899859,9.3057284897617901E-2,2.2936377379296973E-2,9.2145404090436769E-2,null,5794,21907,36316,61935,135431,30717,7571,30416,330087,null,1.7552948162151191E-2,6.6367351637598576E-2,0.11001947971292417,0.18763235147097584,0.41028880264899859,9.3057284897617901E-2,2.2936377379296973E-2,9.2145404090436769E-2]
["Renfrewshire",175930,11493,55688,70910,13428,2261,1449,1014,2477,3479,187,553,4238,8215,945,2574,0,0,43128,38014,5888,12511,1832,650,375,0,1136,4638,2020,778,244,1274,0,-973,332,2847,141,1032,94,4844,8841,172,177,0,391,4407,-234,0,736,1397,8525,1,352,126,0,513,-305,2274,1589,154,-150,845,767,2880,118,26,0,410,712,131,91,0,21,6356,0,4855,9859,-1187,3500,-700,5500,2904,11795,0,0,0,377565,null,null,6254,27798,40916,74933,130592,51594,23666,21812,377565,null,1.6564035331664746E-2,7.3624409042151687E-2,0.10836809555970495,0.19846384066319706,0.34587951743408418,0.13664931866036312,6.2680598042721122E-2,5.7770185266113119E-2,null,6254,27798,40916,74933,130592,51594,23666,21812,377565,null,1.6564035331664746E-2,7.3624409042151687E-2,0.10836809555970495,0.19846384066319706,0.34587951743408418,0.13664931866036312,6.2680598042721122E-2,5.7770185266113119E-2]
["Scottish Borders",114530,8245,42933,46154,14197,1329,223,804,2049,2,169,438,2519,3974,4,1472,725,14,16417,25449,4584,19394,2407,622,1294,398,4365,4842,1183,156,141,521,203,28,18,1948,678,251,496,4751,6185,1618,130,47,254,1562,-256,-18,896,27,405,0,318,99,0,652,0,2007,0,315,974,144,28,491,180,-142,26,228,280,279,97,1013,63,2821,0,0,0,-580,0,-20,10632,1508,12299,0,114,0,260073,null,null,5007,18809,24075,47849,114612,21538,4230,23953,260073,null,1.9252286857920662E-2,7.2322001899466692E-2,9.2570162992698199E-2,0.18398295863084596,0.44069165195925758,8.2815209575772958E-2,1.6264664151988097E-2,9.2101063932049851E-2,null,5007,18809,24075,47849,114612,21538,4230,23953,260073,null,1.9252286857920662E-2,7.2322001899466692E-2,9.2570162992698199E-2,0.18398295863084596,0.44069165195925758,8.2815209575772958E-2,1.6264664151988097E-2,9.2101063932049851E-2]
["Shetland Islands",23200,2892,14190,15336,5811,3170,539,942,378,387,0,77,595,276,864,929,260,1,6011,12432,2003,5863,2003,447,407,159,991,2043,436,17,43,529,17,13041,9,3233,76,0,299,868,459,376,295,0,0,670,252,953,91,74,1897,0,168,83,190,12,67,428,523,179,-46,141,70,143,99,-15,3,81,132,114,1,229,39,2712,0,1331,-5,0,0,-199,802,237,1403,0,18,767,112348,null,null,5803,6418,8037,16804,59928,7759,4571,3028,112348,null,5.1652009826610175E-2,5.7126072560259193E-2,7.1536653968027913E-2,0.14957097589632215,0.53341403496279416,6.9062199594118273E-2,4.0686082529284011E-2,2.6951970662584115E-2,null,5803,6418,8037,16804,59928,7759,4571,3028,112348,null,5.1652009826610175E-2,5.7126072560259193E-2,7.1536653968027913E-2,0.14957097589632215,0.53341403496279416,6.9062199594118273E-2,4.0686082529284011E-2,2.6951970662584115E-2]
["South Ayrshire",112470,10021,41973,41964,9602,3227,6,499,513,108,684,0,3371,3020,587,2233,196,80,16649,32810,3286,16807,3101,223,1983,0,921,4586,1803,143,715,107,-365,0,259,1534,198,0,980,3289,5979,3359,-191,125,7,1501,407,56,637,564,3755,0,259,0,0,499,1221,1629,1934,0,373,296,296,709,127,-208,263,298,260,140,109,1068,403,3371,0,1110,1789,-13,628,-330,5877,2889,12880,0,178,1527,262894,null,null,4974,16154,30272,44203,112842,23353,7460,23636,262894,null,1.8920173149634453E-2,6.1446818869962797E-2,0.11514907148888906,0.16814001080283308,0.4292300318759652,8.8830479204546314E-2,2.8376455909986536E-2,8.9906958698182535E-2,null,4974,16154,30272,44203,112842,23353,7460,23636,262894,null,1.8920173149634453E-2,6.1446818869962797E-2,0.11514907148888906,0.16814001080283308,0.4292300318759652,8.8830479204546314E-2,2.8376455909986536E-2,8.9906958698182535E-2]
["South Lanarkshire",317100,26930,130674,124867,21306,3041,11057,583,2451,0,947,737,5707,7459,4141,4411,466,0,32754,85837,7651,24070,3149,1358,4545,225,3470,11718,3399,1074,10,4528,-973,0,563,5059,258,1231,0,12096,16638,6883,-1135,0,206,3523,-395,1456,373,5,15096,0,1163,366,0,513,1900,5838,1889,1376,4535,807,7,441,62,-96,145,641,786,402,700,760,-158,7682,0,0,4499,-11459,0,0,57772,7196,17145,0,0,0,694361,null,null,6536,44115,80836,140335,285438,52006,14441,70654,694361,null,9.4129710626028821E-3,6.3533234153415871E-2,0.11641782876630456,0.20210668513928634,0.41108011538666483,7.4897639700386404E-2,2.0797539032290119E-2,0.10175398675904897,null,6536,44115,80836,140335,285438,52006,14441,70654,694361,null,9.4129710626028821E-3,6.3533234153415871E-2,0.11641782876630456,0.20210668513928634,0.41108011538666483,7.4897639700386404E-2,2.0797539032290119E-2,0.10175398675904897]
["Stirling",93750,10346,36969,39828,11811,1515,780,452,1017,0,1,363,1841,2202,1141,2310,790,97,11732,17904,2814,8509,1099,1648,1934,0,1255,3233,818,222,611,542,-698,248,0,919,442,572,333,4638,4168,2186,107,0,412,2428,-61,86,536,555,1282,0,0,172,1,0,0,2258,4409,0,266,385,41,175,147,-101,83,181,451,271,62,0,75,2604,0,81,19,0,0,-1002,5947,2430,13788,0,0,0,214680,null,null,2847,12291,26840,42918,84645,19682,4294,21163,214680,null,1.3261598658468418E-2,5.7252655114589157E-2,0.12502329047885224,0.19991615427613191,0.39428451648965901,9.1680640953978015E-2,2.000186323830818E-2,9.8579280790013046E-2,null,2847,12291,26840,42918,84645,19682,4294,21163,214680,null,1.3261598658468418E-2,5.7252655114589157E-2,0.12502329047885224,0.19991615427613191,0.39428451648965901,9.1680640953978015E-2,2.000186323830818E-2,9.8579280790013046E-2]
["West Dunbartonshire",89860,8383,32751,38570,19507,945,0,141,588,123,33,198,4142,2772,116,2450,1074,0,17274,27661,5080,8853,2041,1123,5,0,350,2495,713,187,142,0,94,0,171,1397,180,0,366,1908,5498,1806,-906,0,0,1373,62,216,408,7,2698,0,0,0,0,11,11,456,4876,0,1777,551,240,282,39,-87,0,165,309,244,0,350,222,3640,0,3100,-4542,-2440,0,-32,4082,1946,5546,846,166,0,214753,null,null,2454,11271,21472,41020,100013,24687,3722,10114,214753,null,1.1427081344614511E-2,5.2483550870069333E-2,9.9984633509194287E-2,0.19101013722741941,0.46571177119760843,0.11495532076385429,1.7331539023901877E-2,4.709596606333788E-2,null,2454,11271,21472,41020,100013,24687,3722,10114,214753,null,1.1427081344614511E-2,5.2483550870069333E-2,9.9984633509194287E-2,0.19101013722741941,0.46571177119760843,0.11495532076385429,1.7331539023901877E-2,4.709596606333788E-2]
["West Lothian",180130,8530,81325,71841,19125,1292,130,98,522,0,426,1111,4880,4825,11,1099,2057,40,24796,33630,4458,18156,2861,195,2660,0,2301,5604,2992,413,0,443,140,0,618,1967,339,1826,0,5170,8074,2560,648,0,808,1351,-281,-377,1820,369,8862,0,90,10,0,155,725,2947,3838,392,3451,8,2,445,66,-138,15,274,433,388,631,122,-92,4371,0,269,6971,-3175,120,160,9171,2552,19685,393,262,0,384256,null,null,3214,23637,36497,73070,167174,38715,12781,29168,384256,null,8.3642155229846776E-3,6.1513678381079281E-2,9.4980950199866757E-2,0.1901596852098601,0.43505891905396404,0.10075314373750832,3.3261679713524318E-2,7.5907728181212525E-2,null,3214,23637,36497,73070,167174,38715,12781,29168,384256,null,8.3642155229846776E-3,6.1513678381079281E-2,9.4980950199866757E-2,0.1901596852098601,0.43505891905396404,0.10075314373750832,3.3261679713524318E-2,7.5907728181212525E-2]
["Scotland",5404700,{"$f":"SUM(C5:C36)","v":466993.09703293396},2025149.4621693701,1972035.9594299588,563473.10417729337,101563.31796231048,29819.156999999999,{"$f":"SUM(I5:I36)","v":39790.28226301197},49251.591264189119,12054,10447.539422381597,19341.52534485362,141491.33439326542,117797.76234681932,50180.289825973567,97180.085827514427,26623.524192068682,822.14586985567655,909475.55400627607,1322379.0288333306,212150.83150262389,561088.97869730275,{"$f":"SUM(X5:X36)","v":107065.70707374523},{"$f":"SUM(Y5:Y36)","v":42293.228230938657},{"$f":"SUM(Z5:Z36)","v":89889.411023978362},{"$f":"SUM(AA5:AA36)","v":1072.7189423433856},{"$f":"SUM(AB5:AB36)","v":61196.458800681234},{"$f":"SUM(AC5:AC36)","v":136948.39677537675},{"$f":"SUM(AD5:AD36)","v":59777.683383141048},{"$f":"SUM(AE5:AE36)","v":13306.922094453896},{"$f":"SUM(AF5:AF36)","v":13220.497060835634},{"$f":"SUM(AG5:AG36)","v":23821.791508743387},{"$f":"SUM(AH5:AH36)","v":-5036.0898322580651},{"$f":"SUM(AI5:AI36)","v":17380},{"$f":"SUM(AJ5:AJ36)","v":7618.0803823040051},{"$f":"SUM(AK5:AK36)","v":82854.490382304008},{"$f":"SUM(AL5:AL36)","v":16014.470000000001},{"$f":"SUM(AM5:AM36)","v":14240.83156485502},{"$f":"SUM(AN5:AN36)","v":18333.992157774028},{"$f":"SUM(AO5:AO36)","v":171825.71305864234},{"$f":"SUM(AP5:AP36)","v":277337.87636746303},{"$f":"SUM(AQ5:AQ36)","v":106218.34547071483},{"$f":"SUM(AR5:AR36)","v":-3193.6362191099697},{"$f":"SUM(AS5:AS36)","v":1249},{"$f":"SUM(AT5:AT36)","v":10901.58121815997},{"$f":"SUM(AU5:AU36)","v":82064.639643982096},{"$f":"SUM(AV5:AV36)","v":-1303.127411975127},{"$f":"SUM(AW5:AW36)","v":15205.651964000001},{"$f":"SUM(AX5:AX36)","v":29792.8021052},{"$f":"SUM(AY5:AY36)","v":12844.353015872},{"$f":"SUM(AZ5:AZ36)","v":184748.74586454759},{"$f":"SUM(BA5:BA36)","v":86},{"$f":"SUM(BB5:BB36)","v":5837.905030087355},{"$f":"SUM(BC5:BC36)","v":3923},{"$f":"SUM(BD5:BD36)","v":10860},{"$f":"SUM(BE5:BE36)","v":17705.976624027699},{"$f":"SUM(BF5:BF36)","v":4330.0807530366801},{"$f":"SUM(BG5:BG36)","v":97992.52461506924},{"$f":"SUM(BH5:BH36)","v":110371.28961315233},{"$f":"SUM(BI5:BI36)","v":11164.078023397362},{"$f":"SUM(BJ5:BJ36)","v":59936.855682668102},{"$f":"SUM(BK5:BK36)","v":15886.29158601028},{"$f":"SUM(BL5:BL36)","v":6869.9790031769899},{"$f":"SUM(BM5:BM36)","v":40048.517561051201},{"$f":"SUM(BN5:BN36)","v":3423.086300410168},{"$f":"SUM(BO5:BO36)","v":-2700.8440469523812},{"$f":"SUM(BP5:BP36)","v":2647.4234409132287},{"$f":"SUM(BQ5:BQ36)","v":9602.34},{"$f":"SUM(BR5:BR36)","v":17212.6646},{"$f":"SUM(BS5:BS36)","v":10576.9954},{"$f":"SUM(BT5:BT36)","v":5817},{"$f":"SUM(BU5:BU36)","v":4795.9639999999999},{"$f":"SUM(BV5:BV36)","v":4125.194661399928},{"$f":"SUM(BW5:BW36)","v":133781.01619349339},{"$f":"SUM(BX5:BX36)","v":0},{"$f":"SUM(BY5:BY36)","v":84868.08004999999},{"$f":"SUM(BZ5:BZ36)","v":62311.183573382885},{"$f":"SUM(CA5:CA36)","v":-42599.335999999996},{"$f":"SUM(CB5:CB36)","v":18302},{"$f":"SUM(CC5:CC36)","v":-19133},{"$f":"SUM(CD5:CD36)","v":457222.25781443203},{"$f":"SUM(CE5:CE36)","v":96069},{"$f":"SUM(CF5:CF36)","v":635722.41506887903},{"$f":"SUM(CG5:CG36)","v":5765},{"$f":"SUM(CH5:CH36)","v":3820},{"$f":"SUM(CI5:CI36)","v":13259},12206699.045735676,null,null,{"$f":"SUMIFS($C37:$CI37, $C$3:$CI$3, -2)","v":229264.4283144784},{"$f":"SUMIFS($C37:$CI37, $C$3:$CI$3, -1)","v":666473.91989886889},1346420.9079667504,2099035.202257473,5062761.8106652601,1286794.7593434767,347520.68040606356,1168427.3368833112,12206699.045735683,null,1.8781853100127848E-2,5.4599029385564844E-2,0.1103018025530098,0.17195764345404704,0.41475273468251,0.10541709552452747,2.8469668917369371E-2,9.5720172382843527E-2,null,229264.4283144784,666473.91989886889,1346420.9079667504,2099035.202257473,5062761.8106652601,1286794.7593434767,347520.68040606356,1168427.3368833112,12206699.045735683,null,1.8781853100127848E-2,5.4599029385564844E-2,0.1103018025530098,0.17195764345404704,0.41475273468251,0.10541709552452747,2.8469668917369371E-2,9.5720172382843527E-2]