This is the 23rd edition of Local Government Financial Statistics England, providing summaries of financial data from local authorities, although earlier versions of LGFS have been published and presented to Parliament since the 1930s. Most of the information comes from forms sent to the Department of Communities and Local Government by all local authorities in England. Local government expenditure represents about a quarter of all public expenditure, and the data are used in the monitoring of public expenditure and the compilation of the National Accounts. This volume contains detailed outturn summaries of local government expenditure and income for years 2011-12, the latest year for which complete information is available, and estimates for 2012-13. The publication sets out key trends in local government finance in England and is divided into seven chapters with an annex. The chapters cover the following areas: Chapter 1: Local government; Chapter 2: How is the money found?; Chapter 3: How is the money spent? - Revenue spending; Chapter 4: Capital spending; Chapter 5: Assets and liabilities; Chapter 6: Local government pay and workforce; Chapter 7: Local authority pension funds