Scottish Government consolidated accounts: annual report 2019 to 2020

Portfolio Outturn Statements

Health and Sport
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
13,335	Health and Sport	1	14,821	686	14,135	14,128	7
13,335	Total Expenditure Limit		14,821	686	14,135	14,128	7
	UK Funded Annually Managed Expenditure
146	Health		92	-	92	91	1
146	Total AME		92	-	92	91	1
	Other Expenditure
37	Health - Revenue-financed infrastructure	2	50	6	44	40	4
37	Total Other Expenditure		50	6	44	40	4
13,518	Total Resources		14,963	692	14,271	14,259	12
291	Capital - Additions	3	280	-	280	271	9
(8)	Capital - Disposals	3	-	27	(27)	-	(27)
-	Capital AME - Additions		-	-	-	-	-
-	Capital AME - Disposals/Repayments		-	-	-	-	-
62	Capital (Other Expenditure) - Additions	4	41	-	41	57	(16)
-	Capital ODEL - Disposals/Repayments		-	-	-	-	-
345	Total Capital		321	27	294	328	(34)
13,863	Total Outturn		15,284	719	14,565	14,587	(22)

With effect from 2017-18, gross income and expenditure for the portfolio excludes income received from Integration Authorities on the basis that this presentation better reflects the funding relationship between Integration Authorities and NHS Boards. This adjustment has no impact on the portfolio’s net outturn position. Income of £6,353m was received by Boards in 2019-20 (2018-19: £5,879m) for provision of healthcare services commissioned by Integration Authorities. NHS funding to Integration Authorities for 2019-20 totalled £6,435m (2018-19: £5,988m).

Explanation of Major Variances greater than £3m:

Note 1 - Costs of GP prescribing, which had significantly increased activity in March 2020, and the costs of providing for an increase in unused annual leave to be carried forward into 2020-21 by NHS Boards and Integration Authorities, partially offset by lower than anticipated impairment charges.

Note 2 - Lower than expected levels of donated assets.

Note 3 - Significant parts of capital Programme stopped from the beginning of March when the COVID-19 response began.

Note 4 - Slippage in Hub Programmes due to COVID-19.

Communities and Local Government
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
7,492	Local Government		7,653	-	7,653	7,654	(1)
12	Planning		11	-	11	11	-
647	Housing	1	702	11	691	707	(16)
61	Social Justice and Regeneration	2	59	2	57	61	(4)
21	Third Sector		22	-	22	22	-
4	Governance and Reform		6	-	6	6	-
102	Central Government Grants to Local Authorities		123	-	123	123	-
8,339	Total Expenditure Limit		8,576	13	8,563	8,584	(21)
	UK Funded Annually Managed Expenditure
2,636	Non-Domestic Rates		2,853	-	2,853	2,853	-
-	Small Business Grant Fund and Retail, Hospitality and Leisure Grant Fund	3	912	-	912	-	912
17	Housing		24	-	24	-	24
2	Third Sector		-	-	-	-	-
2,655	Total AME		3,789	-	3,789	2,853	936
10,994	Total Resources		12,365	13	12,352	11,437	915
221	Capital - Additions/Advances	4	282		282	233	49
(76)	Capital - Disposals/Repayments	4	(78)		(78)	-	(78)
145	Total Capital		204	-	204	233	(29)
11,139	Total Outturn		12,569	13	12,556	11,670	886

Explanation of Major Variances greater than £3m:

Note 1 - Capital grants lower than anticipated due to the reduced construction activity in March 2020 (£9m), lower than anticipated demand in Home Energy Efficiency Programmes for Scotland (HEEPS) (£3m), additional expenditure of £3m in relation to Discretionary Housing Payments enabling Ministers to fully mitigate effects of Bedroom Tax. In addition, indirect capital receipts higher than anticipated (£9m).

Note 2 - An increase in anticipated receipts from the EU for Growing the Social Economy Fund and Aspiring Communities Fund.

Note 3 COVID-19 business support grant provision: As detailed in note 1.26 the government’s COVID-19 business support grants have been recognised in 2019-20, resulting in a provision for £912 million being recognised in note 15. These grants have been paid out in 2020-21, clearing the liability.

Note 4 - The underspend of £29m mostly relates to the demand-led nature of the housing loan schemes, including Infrastructure Loan Fund (£27m), Open Market Shared Equity (£26m), Mid Market Rent (£20m), Home Energy Efficiency Programmes Scotland (HEEPS) (£11m), Help to Buy (£6m) and Rural Housing Initiative (£1m) partially offset by additional expenditure on Charitable Bonds (£48m) and in relation to the First Home Fund (£8m). Also, £9m expenditure in relation to SPRUCE. In addition, receipts higher than anticipated (£4m).

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

Finance, Economy and Fair Work
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
16	Scottish Public Pensions Agency		18	-	18	19	(1)
57	Finance	1	80	4	76	81	(5)
10	Economic Advice		17	-	17	15	2
270	Enterprise, Trade and Investment	2	344	45	299	316	(17)
23	Digital Strategy		33	9	24	26	(2)
1	Accountant in Bankruptcy		13	11	2	3	(1)
48	Employability and Training	3	49	1	48	53	(5)
-	European Social Fund 2014-20 Programmes		17	17	-	-	-
-	European Regional Development Fund 2014-20 Programmes		15	15	-	-	-
(2)	European Structural Funds - Closed Schemes		-	-	-	-	-
-	Central Government Grants to Local Authorities		52	-	52	52	-
423	Total Expenditure Limit		638	102	536	565	(29)
	UK Funded Annually Managed Expenditure
78	Enterprise, Trade and Investment		3		3	-	3
(2)	European Social Fund/European Regional Development Fund		-		-	-	-
-	Finance		(2)		(2)	-	(2)
76	Total AME		1	-	1	-	1
499	Total Resources		639	102	537	565	(28)
57	Capital - Additions/Advances	4	49		49	164	(115)
-	Capital - Disposals/Repayments		(1)		(1)	-	(1)
57	Total Capital		48	-	48	164	(116)
556	Total Outturn		687	102	585	729	(144)

Explanation of Major Variances greater than £3m:

Note 1 - Mainly due to lower than anticipated depreciation of the Scottish Government's assets and expected payments to HMRC for Scotland Act implementation which did not materalise.

Note 2 - £10m underspend due to lower than anticipated Scottish Enterprise working capital requirement, £10m of miscellaneous minor underspends across a range of Programmes partially offset by £3m Lochaber Financial Instruments guarantee and £3m SME Holding Fund costs deemed ineligible for EU funding.

Note 3 - Lower than anticipated Fair Start Scotland spend due to fewer outcomes being achieved as a result of a lower number of Programme starts and a delay in the development of the No One Left Behind (NOLB) Programme. The temporary deferral of the Women Returners Programme and other minor variances also contributed to the overall underspend.

Note 4 - During the year, the level of Financial Transactions disbursed by the precursor Scottish National Investment Bank was reduced by £80m, and expenditure was reduced by £21m due to lower than anticipated drawn down of funds from the Building Scotland Fund and Scottish Growth Scheme. £4m of reprofiled National Manufacturing Institute for Scotland expenditure to reflect construction and recruitment phases. Also, lower than anticipated demand in the Digital Development Loan fund (£10m).

Remaining £5m consists of other minor variances across a number of Programmes within the portfolio.

Education and Skills
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
255	Learning	1	279	2	277	275	2
125	Children and Families	2	155	17	138	141	(3)
10	Early Learning and Childcare Programme		7	-	7	8	(1)
1,201	Higher Education Student Support	3	666	4	662	565	97
1,868	Scottish Funding Council		1,883	-	1,883	1,882	1
9	Advanced Learning and Science		12	-	12	12	-
236	Skills and Training	4	269	-	269	251	18
353	Central Government Grants to Local Authorities		589	-	589	589	-
4,057	Total Expenditure Limit		3,860	23	3,837	3,723	114
	UK Funded Annually Managed Expenditure
-	Learning		-	-	-	-	-
(408)	Higher Education Student Support	5	31	137	(106)	(152)	46
(408)	Total AME		31	137	(106)	(152)	46
3,649	Total Resources		3,891	160	3,731	3,571	160
12	Capital - Additions		12	-	12	13	(1)
-	Capital DEL - Disposals/Repayments		-	-	-	-	-
690	Capital (AME) - Advances	6	758		758	698	60
(155)	Capital (AME) - Repayments	6	(173)		(173)	(160)	(13)
547	Total Capital		597	-	597	551	46
4,196	Total Outturn		4,488	160	4,328	4,122	206

Explanation of Major Variances greater than £3m:

Note 1 - Additional Scottish Attainment Challenge expenditure due to higher than anticipated Local Authority claims against their allocations from the various workstreams funded by the Attainment Scotland Fund. National Improvement Fund expenditure was lower than anticipated due to lower take up of national standardised assessments by schools.

Note 2 - Disclosure Scotland expenditure on staff, accommodation and computer services was lower than anticipated. Further underspend due to difficulty in recruiting consultants to build the PASS system.

Note 3 - Increased demand for Care Experience Bursaries and Care Experienced Accommodation Grants. Late change in RAB and Stock charge percentages used to calculate Student Loans impairment. These changes were due to revised consideration of macro-economic factors. This is non-cash adjustment.

Note 4 - Due to the suspension of European Social Funding in 2019-20, Skills Development Scotland were provided with additional funding to allow them to continue to provide funding to training providers at the request of Scottish Ministers. This is partially offset by a small underspend on Education Maintenance Allowance as claim volumes dropped significantly in March 2020.

Note 5 - Higher capitalised interest receipts in year due to a catch up exercise with HMRC with regard to data sharing and timings. Capitalised interest also impacting Fair Value calculations.

Note 6 - Variance due to lower loans issued in-year and higher repayments received than had been forecast, offset by an increase in capitalised interest as a result of more frequent data sharing between HMRC and SLC removing lag in data transfer.

Justice
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme Expenditure Limit	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
30	Community Justice Services		33	-	33	35	(2)
1	Judiciary		1	-	1	1	-
17	Criminal Injuries Compensation		15	-	15	16	(1)
134	Legal Aid	1	143	-	143	140	3
63	Police Central Government		66	2	64	66	(2)
6	Safer and Stronger Communities		17	6	11	11	-
425	Police and Fire Pensions	2	493	-	493	501	(8)
270	Scottish Prison Service	3	292	8	284	289	(5)
39	Miscellaneous	4	42	1	41	45	(4)
1,169	Scottish Police Authority	5	1,212	-	1,212	1,216	(4)
299	Scottish Fire and Rescue Service	6	306	-	306	299	7
87	Central Government Grants to Local Authorities		88	-	88	88	-
2,540	Total Expenditure Limit		2,708	17	2,691	2,707	(16)
	UK Funded Annually Managed Expenditure
(1)	Scottish Prison Service		1	-	1	-	1
(1)	Total AME		1	-	1	-	1
	Other Expenditure
74	Scottish Prison Service		78	-	78	78	-
6	Scottish Police Authority Loan Charges		4	-	4	3	1
80	Total Other Expenditure		82	-	82	81	1
2,619	Total Resources		2,791	17	2,774	2,788	(14)
9	Capital - Additions		11	-	11	12	(1)
(1)	Capital - Disposals		-	-	-	-	-
7	Capital (Other Expenditure) - Additions		-	-	-	-	-
15	Total Capital		11	-	11	12	(1)
2,634	Total Outturn		2,802	17	2,785	2,800	(15)

Explanation of Major Variances greater than £3m:

Note 1 - Scottish Legal Aid Fund is demand led in nature. Higher than anticipated working capital requirement.

Note 2 - Police and Fire Pensions are demand-led in nature. Lower than anticipated expenditure relates to more officers eligible to retire staying in post.

Note 3 - The underspend of 1.7% is primarily attributable to slippage in the maintenance Programme that was scheduled to take place in the last quarter (c.£1m). Other cost pressures, that were estimated earlier in the year came in lower than anticipated, either due to the timing of settlements or due to delays in the ability to utilise the funding prior to the end of the financial year (c.£2m). Depreciation charges were also about £1m below budget.

Note 4 - Implementation of the Criminal Evidence Act has not proceeded as expected. Revised timing of cyber security related projects. Payments of compensation for a miscarriage of justice are demand-led.

Note 5 - Lower than anticipated Scottish Police Authority working capital requirement.

Note 6 - Higher than anticipated Scottish Fire and Rescue Service working capital requirement.

Remaining £3m consists of other minor variances across a number of Programmes within the portfolio.

Transport, Infrastructure and Connectivity
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme Expenditure Limit	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
759	Rail Services	1	997	-	997	987	10
263	Concessionary Fares and Bus Services	2	276	1	275	281	(6)
176	Other Transport Policy, Projects and Agency Administration	3	161	1	160	168	(8)
331	Motorways and Trunk Roads	4	413	1	412	404	8
198	Ferry Services	5	222	7	215	224	(9)
47	Air Services		59	-	59	61	(2)
14	Digital Connectivity	6	14	-	14	31	(17)
35	Energy	7	49	4	45	78	(33)
92	Cities Investment and Strategy	8	115	-	115	184	(69)
-	Ferguson Marine	9	17	-	17	11	6
37	Central Government Grants to Local Authorities		42	-	42	43	(1)
1,952	Total Expenditure Limit		2,365	14	2,351	2,472	(121)
	UK Funded Annually Managed Expenditure
-	Motorways and Trunk Roads		-	-	-	-	-
30	Air Services		-	-	-	-	-
36	Energy		-	-	-	-	-
66	Total AME		-	-	-	-	-
	Other Expenditure
122	Motorways and Trunk Roads PPP/PFI	10	121		121	145	(24)
122	Total Other Expenditure		121	-	121	145	(24)
2,140	Total Resources		2,486	14	2,472	2,617	(145)
249	Capital - Additions/Advances	11	302	-	302	344	(42)
(9)	Capital - Disposals/Repayments	11	(1)	20	(21)	-	(21)
(7)	Capital (AME) - Capital Provision	12	(21)		(21)	-	(21)
-	Capital ODEL - Disposals/Repayments	13	(3)		(3)	-	(3)
233	Total Capital		277	20	257	344	(87)
2,373	Total Outturn		2,763	34	2,729	2,961	(232)

Explanation of Major Variances greater than £3m:

Note 1 The overspend is largely due to additional payments totalling £31 million in respect of Covid-19 to cover reductions in operators’ passenger income and increased revenue support of £2m, offset by underspends in Rail Major Projects and Infrastructure (£23m).

Note 2 - Lower than anticipated Bus Service Operators Grant payments (£2m), delay on smartcard procurement project (£2m), deferment of low emission bus fund investment to 2020-21 (£3m) and other minor underspends offset by demographic pressure on concessionary travel scheme.

Note 3 - Deferral of Strategic Transport Review Projects (£3m), reprofiling of Future Transport Fund projects (£3m) and other minor underspends offsetting minor overspends.

Note 4 - Payment of Aberdeen Western Peripheral Route (AWPR) contractor compensation £65m and expenditure reclassified from capital £16m partially offset by lower than anticipated road depreciation (£46m), lower expenditure on low emission zone introduction initiatives (£20m) and deferred spend by operating companies (£7m).

Note 5 - Deferred expenditure on pier and harbour improvement projects, including Lochmaddy and Uig triangle.

Note 6 - Mainly due to delays to procurement on the R100 (Reaching 100%) broadband roll out (£13m). Also savings on the Scottish 4G Infill Programme to deliver 4G LTE infrastructure to remote locations.

Note 7 - Lower than anticipated take-up of demand-led Energy budgets including Energy Efficiency schemes, Decommissioning Challenge Fund, Renewable Energy and Low Carbon Economy schemes. Also, expected credit losses lower than anticipated.

Note 8 - Re-profiling of complex projects within Regional City Deals packages.

Note 9 - Costs of funding Ferguson Marine in Administration prior to public ownership.

Note 10 - Reduction in unitary charges for revenue financed projects due to delays on the Aberdeen Western Peripheral Route (AWPR) and profile of lifecycle maintenance.

Note 11 - Lower than anticipated take-up of demand-led Renewable Energy budget. Loans of £9m to Burntisland Fabrications. Additional £10m of loan repayments received in relation to the Energy Investment Fund during the year.

Note 11 - Reduced loan support for Prestwick and Highlands and Islands Airports commercial investment (£3m); reclassification of road maintenance expenditure to resource (£16m); deferred expenditure on AWPR, A9 and other major road schemes (£59m); net savings on other major road schemes (£3m); and deferred expenditure on vessel procurement (£16m). Less: additional vessel purchase agreed (£38m); higher than anticipated demand for electric vehicles and bike loans (£3m).

Note 12 - Release of Motorways and Trunk Roads capital provisions.

Note 13 - Reduction in PFI liability.

Environment, Climate Change and Land Reform
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
64	Marine		86	13	73	73	-
63	Research, Analysis and Other Services		68	1	67	68	(1)
151	Environmental Services	1	156	-	156	151	5
17	Climate Change & Land Managers Renewables Fund		16	-	16	18	(2)
(99)	Scottish Water		5	105	(100)	(98)	(2)
196	Total Expenditure Limit		331	119	212	212	-
	UK Funded Annually Managed Expenditure
2	Marine		2	-	2	-	2
-	Research, Analysis and Other Services		-	-	-	-	-
-	Environmental Services		-	-	-	-	-
-	Climate Change & Land Managers Renewables Fund		-	-	-	-	-
-	Scottish Water		-	-	-	-	-
2	Total AME		2	-	2	-	2
	Other Expenditure (ODEL)
-					-	-	-
-	Total ODEL		-	-	-	-	-
198	Total Resources		333	119	214	212	2
208	Capital - Voted Loans		344	88	256	253	3
-	Capital - Additions/Advances		4	-	4	4	-
3	Capital - Additions		5	-	5	7	(2)
	Capital - Disposals		-		-	-	-
							-
211	Total Capital		353	88	265	264	1
409	Total Outturn		686	207	479	476	3

Explanation of Major Variances greater than £3m:

Note 1 - £7m Higher than anticipated Scottish Environmental Protection Agency working capital requirement. £1m Covid-19 impact on delivery leading to re-profiled expenditure for Water Environment Fund projects. Zero Waste Scotland £1m returned funding from prior year.

Rural Economy
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
160	EU Support and Related Services		762	601	161	163	(2)
31	Rural Services		123	-	123	123	-
5	Fisheries and Aquaculture Grants	1	12	6	6	9	(3)
74	Rural Economy Enterprise	2	77	-	77	72	5
-	Scottish Forestry	3	79	25	54	58	(4)
-	Forestry and Land Scotland		19	-	19	21	(2)
270	Total Expenditure Limit		1,072	632	440	446	(6)
	UK Funded Annually Managed Expenditure
9	EU Support and Related Services		-	-	-	-	-
9	Total AME		-	-	-	-	-
	Other Expenditure
-	Animal License Fees		-	-	-	-	-
-	Total Other Expenditure		-	-	-	-	-
279	Total Resources		1,072	632	440	446	(6)
452	Capital - Additions/Advances	4	393	-	393	21	372
(493)	Capital - Disposals/Repayments	4	(445)	-	(445)	(74)	(371)
(41)	Total Capital		(52)	-	(52)	(53)	1
238	Total Outturn		1,020	632	388	393	(5)

Explanation of Major Variances greater than £3m:

Note 1 - £6m Demand led Programme - a greatly reduced take up rate, primarily due to the impact of Covid-19 on both the supply chain and project progression. This is partially offset by £3m reduced level of associated income to be received from the EU.

Note 2 - Higher than anticipated Highlands and Islands Enterprise working capital requirement.

Note 3 - Net additional income as a result of the change in the co-financing rate that came into effect on 1 January 2020. Staff cost savings, underspends and returned funding in various areas partly due to activities being curtailed in March due to Covid-19.

Note 4 - Recovery of prior years' loans to farmers offset by Basic Payment Scheme (BPS) and LFASS loan advances.

Culture, Tourism and External Affairs
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
21	External Affairs		21	1	20	22	(2)
233	Culture, Tourism and Major Events		223	-	223	225	(2)
39	Historic Environment Scotland		39	-	39	39	-
293	Total Expenditure Limit		283	1	282	286	(4)
	UK Funded Annually Managed Expenditure
-	UK Funded AME		-	-	-	-	-
-	Total AME		-	-	-	-	-
293	Total Resources		283	1	282	286	(4)
-	Capital - Additions/Advances		-		-	-	-
-	Total Capital		-	-	-	-	-
293	Total Outturn		283	1	282	286	(4)

Explanation of Major Variances greater than £3m:

Total £4m consists of minor variances across a number of Programmes within the portfolio.

Social Security and Older People
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
67	Social Security	1	96	2	94	102	(8)
191	Social Security Assistance		342	-	342	341	1
24	Equalities		29	-	29	28	1
282	Total Expenditure Limit		467	2	465	471	(6)
	UK Funded Annually Managed Expenditure
-	Social Security Assistance		5	-	5	5	-
-	Total AME		5	-	5	5	-
282	Total Resources		472	2	470	476	(6)
18	Capital - Additions/Advances	2	59	-	59	67	(8)
-	Capital - Disposals/Repayments		-	-	-	-	-
18	Total Capital		59	-	59	67	(8)
300	Total Outturn		531	2	529	543	(14)

Explanation of Major Variances greater than £3m:

Note 1 - Underspend mainly due to the re-phasing of activity between 2019-20 and 2020-21.

Note 2 - £2m underspend on Funeral Support Payments loans - The budget of £6.2 million was based on the Scottish Fiscal Commission’s forecast which had assumed an earlier launch date. Funeral Support Payment benefit expenditure is funded by a financial transactions (loans) budget. This type of budget is used when recoveries are expected (in this case from the deceased’s estate).

£6m underspend on capital consists of minor variances across a number of capital projects within the portfolio.

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

Government Business and Constitutional Relations
Portfolio Outturn Statement for the Year Ended 31 March 2020

Restated 2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
15	Government Business and Constitutional Relations		13	-	13	15	(2)
15	Total Expenditure Limit		13	-	13	15	(2)
	UK Funded Annually Managed Expenditure
-	Total AME		-	-	-	-	-
15	Total Resources		13	-	13	15	(2)
-	Total Capital		-	-	-	-	-
15	Total Outturn		13	-	13	15	(2)

Explanation of Variances:

Total Outturn variance of £2m consists of minor variances across a number of Programmes within the portfolio.

The Crown Office and Procurator Fiscal Service
Portfolio Outturn Statement for the Year Ended 31 March 2020

2018-19 Outturn £m	Programme	Variance Note	Gross Expenditure £m	Income Applied £m	Outturn £m	Budget £m	Variance £m
	Expenditure Limit
	Staff Costs
79	The Crown Office and Procurator Fiscal Service		89		89	89	-
-	Other				-	-	-
	Administration Expenditure
9	Accommodation		8		8	7	1
1	Travel/Transport		1		1	1	-
15	Legal		15		15	14	1
6	Supplies and Services		6		6	6	-
4	Capital Charges		4		4	4	-
-	Other Office Costs		2		2	1	1
114	Total Expenditure Limit		125	-	125	122	3
	UK Funded Annually Managed Expenditure
1	Impairment	1	14		14	2	12
1	Total AME		14	-	14	2	12
115	Total Resources		139	-	139	124	15
6	Capital - Additions	1	7		7	10	(3)
6	Total Capital		7	-	7	10	(3)
121	Total Outturn		146	-	146	134	12

Explanation of Major Variances greater than £3m:

Note 1 - Toxicology project (£2.4m expected spend in year) was deferred.

Note 2 - Provision for litigation case not budgeted for.

Remaining £4m consists of other minor variances across a number of Programmes within the portfolio.