Capital and revenue expenditure
Each year the council has two spending plans, the revenue budget and the capital programme. Together they provide an overview of how the county council plans to spend its money. The two spending plans cover different things:
- Capital expenditure – invests for the long-term improvement of services and buys more expensive items that will last longer than a year. Examples include buildings, roads and vehicles.
- Revenue expenditure – provides services and buys items that will be used within a year. Examples include salaries, heating, lighting and small items of equipment.
