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The Scottish Government Consolidated Accounts for the year ended 31 March 2017

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Finance and the Constitution

Restated
2015-16
Outturn
Programe Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Departmental Expenditure Limit (DEL)
16 Scottish Public Pensions Agency 18 - 18 18 -
53 Other Finance 1 70 1 69 84 (15)
69 Total DEL 88 1 87 102 (15)
69 Total Resources 88 1 87 102 (15)
6 Capital DEL - Additions 4 - 4 2 2
6 Total Capital 4 - 4 2 2
75 Total Outturn 92 1 91 104 (13)

In addition to direct expenditure, the share of administration costs allocated to the Finance and the Constitution Portfolio is £3m. This gives total net expenditure of £94m.

Explanation of Major Variances greater than £3m:

Note 1 £4m of savings against original IT spend forecast for Scottish Rate of Income Tax (SRIT) implementation costs. Further £4m of savings against estimates for HMRC running costs associated with the Scottish income tax powers. £4m variance following the reclassification of Scottish Futures Trust expenditure and £1m variance in local government elections budget due to reprofiling of expenditure on stage four of the e-counting project with additional £2m in other minor variances.

Remaining £2m consists of other minor variances across a number of programmes within the portfolio.