Final outturn figures for any year are generally higher than provisional outturn and budget estimate figures and that should be recognised in making comparisons between years.Education Revenue Expenditure by Scottish Local Authorities1996-97Budget Estimate£0001996-97Provisional Outturn£0001996-97Final Outturn£0001997-98Budget Estimate£0001997-98Provisional Outturn£0001997-98Final Outturn£000Aberdeen City85,97686,64886,78585,58886,43786,962Aberdeenshire109,644109,028109,686107,095112,025112,185Angus47,86047,86047,89847,86348,19248,547Argyll & Bute45,68046,58249,50747,16847,18848,308Clackmannanshire23,73425,30824,08424,60024,45823,616Dumfries & Galloway67,43367,64467,53267,50869,21468,026Dundee City69,51269,94270,32068,12069,07470,437East Ayrshire56,82357,94658,59358,12558,10459,074East Dunbartonshire50,74754,30553,07752,94351,53150,849East Lothian35,24135,30437,55736,01936,97037,872East Renfrewshire39,61740,71843,93940,59041,98042,903Edinburgh, City of157,552159,253159,097156,049159,859163,027Eilean Siar23,41523,75223,59123,47623,52323,583Falkirk61,28061,29462,51261,15861,70462,542Fife162,139163,950166,290160,082164,946163,005Glasgow City267,760264,725286,496272,675273,361267,699Highland110,154110,290114,011111,322113,125114,047Inverclyde41,65242,23442,77743,32142,88441,864Midlothian40,23840,70040,57840,49440,72141,281Moray41,59740,53741,42940,01039,90341,028North Ayrshire61,56162,83865,19665,35767,21266,805North Lanarkshire158,311159,436160,123161,098159,380163,680Orkney Islands14,93514,82214,83915,15114,98015,092Perth & Kinross55,62557,12756,07457,34856,67758,231Renfrewshire80,77781,67682,48181,60782,19981,953Scottish Borders46,60647,07548,31446,26846,92848,148Shetland Islands25,86922,48922,22423,38423,38422,402South Ayrshire50,43550,89752,43750,27550,65650,531South Lanarkshire135,379138,256145,592138,811143,589145,127Stirling38,37038,76940,36337,59936,80239,663West Dunbartonshire50,29751,40749,65550,79550,43949,068West Lothian76,80076,65777,42277,05777,70076,269Pre-School Vouchers---48,39148,39148,391Scotland2,333,0192,349,4692,400,479Source: As reported by authorities on their Local Financial Returns (LFR 1...