Spring budget revision: 2020 to 2021

Supporting document to the Budget (Scotland) 2020 Amendment Regulations 2021 known as the Spring budget Revision (SBR). The SBR is the final opportunity to amend the Budget Act before the end of the financial year.


Audit Scotland

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 8.7 0.2 8.9
Changes Proposed
COVID-19 and other Funding Changes 2.3 0.0 2.3
Reprioritisation -0.8 0.0 -0.8
Technical Adjustments 3.0 0.0 3.0
Net Whitehall Transfers 0.0 0.0 0.0
Net Transfers within Scottish Block 0.0 0.0 0.0
Total changes proposed 4.5 0.0 4.5
Proposed Budget following Spring Budget Revision 13.2 0.2 13.4
Operating Capital Total
£m £m £m
Expenditure Limit:
Audit Scotland 10.2 0.2 10.4
Total Expenditure Limit 10.2 0.2 10.4
UK Funded AME: 3.0 0.0 3.0
Total UK Funded AME 3.0 0.0 3.0
Other Expenditure: 0.0 0.0 0.0
Total Other Expenditure 0.0 0.0 0.0
Total Budget 13.2 0.2 13.4
Total Limit on Income (accruing resources) 22.0
Schedule 3.1 Audit Scotland
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 8.7 0.2 8.9
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 8.7 0.2 8.9
ABR changes 0.0 0.0 0.0
ABR Budget 8.7 0.2 8.9
Proposed changes 4.5 0.0 4.5
SBR Proposed Budget 13.2 0.2 13.4
Summary of Proposed changes
Additional AME funding for pension costs 3.0 0.0 3.0
Additional funding for Covid costs 1.5 0.0 1.5
4.5 0.0 4.5
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 30.1 0.2 30.3
Less: Retained Income -16.9 0.0 -16.9
Capital Receipts Applied 0.0 0.0 0.0
13.2 0.2 13.4
Budget Analysis
Capital- 0.0 0.2 0.2
Support to Parliament & the Auditor General:
Current expenditure- 19.0 0.0 19.0
Less: income from fees and charges- -5.8 0.0 -5.8
Support to the Accounts Commission:
Current expenditure- 11.1 0.0 11.1
Less: income from fees and charges- -11.1 0.0 -11.1
Net Expenditure 13.2 0.2 13.4

Contact

Email: finance.co-ordination@gov.scot

Back to top