This publication is available at http://www.scotland.gov.uk/stats/bulletins/00283-00.asp.The Chartered Institute of Public Finance Accountants also publish data, in its “Rating Review”, for example, this year in “Actuals of Income and Expenditure 2001-02” (Bib. number 26652) and “Estimates of Income and Expenditure 2003-04”(Bib. number 29256).AuditScotland ...