The
current
expenditure
form
RO3
was
extensively
revised
in
1994
-
95
to
accord
with
CIPFA
accounting
guidelines
in
"
Accounting
for
Social
Services
"
which
were
introduced
in
England
and
Wales
in
April
1993
(
April
1994
in
Scotland
)
.
(E5)
Local authority personal social services gross expenditure by type of provision, 2000-2001
|