The Welsh Government conducts the budget requirement survey. Data are available on revenue expenditure, net of specific grants and any transfer to/from reserves, budgeted by each county council and police authority for the next financial year. The data also includes a broad analysis of the funding of that expenditure, including the levels of council tax set by each authority. Data cover Wales for all years since 1996-97. Data for earlier years is available for the former districts and counties of Wales, which were re-organised on 1 April 1996. Data for individual police authorities are available for all years since 1995-96, when these bodies became free-standing, with the power to set their own council tax. The survey has been conducted every February since 1993-94. Results are available in late March, approximately one week before the beginning of the reference financial year.