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Although this work and its predecessors have been appearing since the mid‐1970s, it is worth reminding ourselves of the difference between it and the CIPFA Actuals and CIPFA Estimates published annually by the Chartered Institute of Public Finance and Accountancy Statistical Information Service. Although both give details of UK public library statistics, the CIPFA works include non‐financial data such as staff establishments, floor space of library area, stock issues, population and details of the authority’s busiest library. The LISU document under review is “a simple and immediate statement of expenditure and expenditure intentions by local authorities” according to its Introduction,...
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