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Scotland’s Budget Documents:The 2004-05 Summer Budget Revisionto the Budget (Scotland) Act 2004 for the year ending 31 March 2005

DescriptionSUmmer Budget Revision 2004-05
ISBN0755937244
Official Print Publication Date
Website Publication DateApril 28, 2004

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    Scotland's Budget Documents:The 2004-05 Summer Budget Revisionto the Budget (Scotland) Act 2004
    for the year ending 31 March 2005

    Laid before the Scottish Parliament by the Scottish Ministers April 2004

    SE 2004/83

    This document is also available in pdf format (169k)

    Contents

    Introduction

    Supporting information:
    Scottish Parliamentary Corporate Body

    Summer Budget Revision

    Introduction

    1. This document provides supporting information for the Parliament and others in support of the "Budget (Scotland) Act 2004 Amendment Order 2004" - the Summer Budget Revision. The Order is a Scottish Statutory Instrument laid before the Parliament by the Executive in April 2004. The booklet itself has no statutory force - it is produced as an aid to understanding the Order.

    2. The purpose of the Summer Budget Revision is to amend the Budget (Scotland) Act 2004, which authorises the Executive's spending plans for the financial year 2004-05. Both amendments to the Act proposed in the Summer Budget Revision are connected to the budget for the Scottish Parliamentary Corporate Body (SPCB). Although the Scottish Executive itself has no say over changes to the SPCB's budget, which are separately scrutinised by the Finance Committee, bodies such as the SPCB are included in the Budget Act and subsequent revisions to enable the Parliament to consider the entire Scottish Budget in one unified process. The changes proposed are:

    i) to cover the increase of 29.4m in the cost of the Holyrood Project announced in the Presiding Officer's report to the Finance Committee of 24 th February; and

    ii) to allow the SPCB to draw down 45.046m of anticipated End Year Flexibility (EYF). EYF would normally be drawn down in the Autumn Budget Revision, once provisional out-turn numbers have been agreed. But with the Holyrood Project on target for completion in July, this resource needs to be drawn down early to ensure the project is not further delayed. This does not represent any change in the overall cost of the building. Instead, it reflects the Parliamentary principle of "annuality" - budgets authorised for one year lapse if the resources are not used before the end of that year, and therefore need to be authorised by Parliament again.

    The purpose of the Summer Budget Revision is to seek Parliamentary approval for these changes.

    The form of this supporting document

    3. The remainder of this document gives more detailed supporting tables explaining the changes sought, and reconciling the revised budget to the revised overall cash authorisation. There should therefore be a clear read across from the numbers shown on the face of the Budget Act, to those in these tables, and to the revised numbers shown in the Summer Budget Revision Order itself.

    Process for the Budget Revision

    4. Following detailed consideration by the Subordinate Legislation and Finance Committees, the Scottish Parliament will vote on the Summer Budget Revision order.

    Scottish Parliamentary Corporate Body

    Schedule 2.1: Total Departmental Changes for the Summer Budget Revision000's

    Amount of Resources other than Accruing Resources in the Budget Act

    111,317

    Changes Proposed

    74,446

    of which:

    Additional Funding

    29,400

    Take up of EYF

    45,046

    Net Whitehall Transfers

    0

    Net Transfers within Scottish Block

    0

    Revised Budget

    185,763

    000's

    Revised Budget for 2004-05

    Operating

    Capital

    Total

    DEL:

    Scottish Parliamentary Corporate Body

    81,017

    104,746

    185,763

    Total DEL

    81,017

    104,746

    185,763

    AME:

    Total AME

    0

    0

    0

    Other Expenditure Outside DEL:

    Total Other Expenditure Outside DEL

    0

    0

    0

    Total Departmental Budget

    81,017

    104,746

    185,763

    Scottish Parliamentary Corporate Body (cont)

    Scottish Parliamentary Corporate Body

    Schedule 2.2: Details of Proposed Changes for the Summer Budget Revision

    000's

    2004-05

    Changes Proposed

    Revised Position

    Operating

    Capital

    Operating

    Capital

    Scottish Parliamentary Corporate Body

    Take up of EYF

    0

    45,046

    Additional Funding for Holyrood Project

    0

    29,400

    Total

    0

    74,446

    81,120

    104,746

    Less: Retained Income

    0

    0

    -103

    0

    Capital Receipts Applied

    0

    0

    0

    0

    Net Total

    0

    74,446

    81,017

    104,746

    Total Limit on Retained Income

    103

    Total Capital Receipts Applied

    0

    Scottish Parliamentary Corporate Body (cont)

    Schedule 3.1: Scottish Parliamentary Corporate Body

    Details of Proposed Budget

    000's

    2004-05

    Changes Proposed

    Revised Position

    Operating

    Capital

    Operating

    Capital

    Gross Expenditure

    0

    74,446

    81,120

    104,746

    Less: Retained Income

    0

    0

    -103

    0

    Capital Receipts Applied

    0

    0

    0

    0

    Budget

    0

    74,446

    81,017

    104,746

    of which:

    Administration Costs

    0

    0

    81,017

    0

    Capital Expenditure

    0

    74,446

    0

    104,746

    Income to be surrendered

    0

    Scottish Parliamentary Corporate Body (cont)

    Scottish Parliamentary Corporate Body

    Further Supporting Tables

    Revised Overall Cash Authorisation (Total Funding Requirement)

    000's

    Following
    Budget Act

    Change Proposed

    Revised Cash
    Authorisation

    Scottish Parliamentary Corporate Body

    87,759

    74,446

    162,205

    Reconciliation of Revised Budget to Cash Authorisation

    000's

    Revised Budget

    Adjustment for
    Non Cash Items

    Cash Authorisation

    Capital Charges

    Other

    Scottish Parliamentary Corporate Body

    185,763

    -23,483

    -75

    162,205