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

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Communities, Social Security and Equalities

Restated
2015-16
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Departmental Expenditure Limit (DEL)
7,854 Local Government 7,349 - 7,349 7,349 -
5 Planning 4 - 4 4 -
19 Third Sector 22 - 22 23 (1)
2 Local Governance and Elections 1 - 1 2 (1)
23 Equalities 24 - 24 24 -
385 Housing 1 464 8 456 470 (14)
13 Social Security 1 - 1 1 -
- Social Justice and Regeneration 2 47 - 47 55 (8)
114 Central Government Grants to Local Authorities 105 - 105 104 1
8,415 Total DEL 8,017 8 8,009 8,032 (23)
Annually Managed Expenditure (AME)
2,788 Non-Domestic Rates 2,768 - 2,768 2,768 -
21 Housing 3 6 - 6 (17) 23
2,809 Total AME 2,774 - 2,774 2,751 23
11,224 Total Resources 10,791 8 10,783 10,783 -
251 Capital DEL - Additions 4 219 - 219 248 (29)
(21) Capital DEL - Disposals/Repayments 5 (43) - (43) (10) (33)
230 Total Capital 176 - 176 238 (62)
11,454 Total Outturn 10,967 8 10,959 11,021 (62)

In addition to direct expenditure, the share of administration costs allocated to the Communities, Social Security and Equalities Portfolio is £26m. This gives a total net expenditure of £10,985m.

Explanation of Major Variances greater than £3m:

Note 1 £8m of additional housing receipts with further £6m of demand-led activity.
Note 2 £5m following the planned re-profiling of Regeneration Capital Grant Fund expenditure due to timing issues in committing of funding by a number of Local Authorities. Further £2m in European Structural Funds Tackling Poverty Strategic Intervention variance with additional £1m in other minor variances.
Note 3 Fair value adjustments for Housing Shared Equity due to movement in the House Price Index and fair value adjustments on other investments, including charitable bonds.
Note 4 Variance due to the demand-led nature of the housing related schemes. The key area that this relates to is the Infrastructure Loan Fund which is a new scheme for 2016-17. The scheme is dependent upon sites becoming available from local authorities and private developers. The underspend was partially redirected to the Help to Buy and Open Market Shared Equity schemes covering the higher than anticipated demand for these schemes.
Note 5 Housing capital receipts higher than forecast.

Remaining £1m consists of other minor variances across a number of programmes within the portfolio.