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

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Health and Sport

2015-16
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Departmental Expenditure Limit (DEL)
11,968 Health 1 18,763 6,324 12,439 12,446 (7)
63 Sport 44 - 44 44 -
12,031 Total DEL 18,807 6,324 12,483 12,490 (7)
Annually Managed Expenditure (AME)
109 Health 2 360 - 360 236 124
109 Total AME 360 - 360 236 124
Other Expenditure (ODEL)
19 Health - Revenue-financed infrastructure 3 44 12 32 37 (5)
19 Total ODEL 44 12 32 37 (5)
12,159 Total Resources 19,211 6,336 12,875 12,763 112
361 Capital DEL - Additions 4 433 - 433 422 11
(9) Capital DEL - Disposals/Repayments 4 (32) - (32) (20) (12)
88 Capital ODEL - Additions 77 - 77 76 1
440 Total Capital 478 - 478 478 -
12,599 Total Outturn 19,689 6,336 13,353 13,241 112

In addition to direct expenditure, the share of administration costs allocated to the Health and Sport Portfolio is £16m. This gives a total net expenditure of £13,369m.

Explanation of Major Variances greater than £3m:

Note 1 Expenditure on depreciation charges within NHS Boards lower than anticipated.
Note 2 Provision of £160m relating to estimated additional non-cash costs in respect of the change to the discount rate used to assess damages claims. This was partially offset by £36m in lower than anticipated charges for property impairments.
Note 3 Lower than anticipated charges for property impairments in relation to projects funded through private finance.
Note 4 Additional Health Boards capital expenditure supported by higher than anticipated capital income.