For example-
Four councils did not report any leisure fees and charges income from 2011-12 to 2015-16, which may indicate services are supplied by a leisure ALEO and recorded within council accounts as a transfer between the two bodies rather than as income derived from service users.
18 councils reported income from fees and charges every year in the period suggesting that all fees income from a leisure ALEO is recorded or that there are services the council supplies directly (i.e. not transferred to an ALEO).
10 councils did not consistently report income in every year suggesting that they will either be recording this income within different categories or, where income has not been recorded in 2015-16, new arrangements may have been introduced.