Publication - Corporate report
Autumn Budget Revision 2025-2026: supporting document
Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.
Audit Scotland
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Operating £m | Capital £m | Total £m | |
|---|---|---|---|
| Total Budget in the Budget Act | 14.623 | 0.360 | 14.983 |
| Changes Proposed | |||
| Funding Changes | 0.000 | 0.000 | 0.000 |
| Technical Adjustments | 0.000 | 0.000 | 0.000 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | 0.000 | 0.000 | 0.000 |
| Total changes proposed | 0.000 | 0.000 | 0.000 |
| Proposed Budget following Autumn Budget Revision | 14.623 | 0.360 | 14.983 |
| Expenditure Limit: | |||
| Audit Scotland | 14.623 | 0.360 | 14.983 |
| Total Expenditure Limit | 14.623 | 0.360 | 14.983 |
| UK Funded AME: | 0.000 | 0.000 | 0.000 |
| Total UK Funded AME | 0.000 | 0.000 | 0.000 |
| Other Expenditure: | 0.000 | 0.000 | 0.000 |
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | 14.623 | 0.360 | 14.983 |
| Total Limit on Income (accruing resources) | 26.000 |
Schedule 3.1 Audit Scotland
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 14.623 | 0.360 | 14.983 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 14.623 | 0.360 | 14.983 |
| Summary of Proposed changes | |||
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 14.623 | 0.360 | 14.983 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 14.623 | 0.360 | 14.983 | |
| Budget Analysis | |||
| Capital- | 0.000 | 0.200 | 0.200 |
| Support to Parliament & the Auditor General: | |||
| Current expenditure- | 23.815 | 0.160 | 23.975 |
| Less: income from fees and charges- | (9.192) | 0.000 | (9.192) |
| Support to the Accounts Commission: | |||
| Current expenditure- | 15.793 | 0.000 | 15.793 |
| Less: income from fees and charges- | (15.793) | 0.000 | (15.793) |
| Net Expenditure | 14.623 | 0.360 | 14.983 |