Autumn Budget 2016-2017: supporting document

Summary Tables

Table 1.1 Changes sought in Autumn Revision ( TME)

Scottish Government Portfolios	Resources other than Accruing Resources as shown in the Budget Act	Change Proposed	Revised Budget
	£m	£m	£m
Finance and the Constitution	73.7	24.5	98.2
Health and Sport	13,118.1	-76.7	13,041.4
Education and Skills	3,085.5	37.1	3,122.6
Economy, Jobs and Fair Work	343.8	-3.0	340.8
Justice	2,406.6	-10.1	2,396.5
Communities, Social Security & Equalities	10,928.0	98.9	11,026.9
Environment, Climate Change and Land Reform	213.8	1.9	215.7
Culture, Tourism & External Affairs	250.7	6.7	257.4
Rural Economy and Connectivity	2,614.3	166.0	2,780.3
Administration	193.0	0.2	193.2
Crown Office and Procurator Fiscal	112.5	1.0	113.5
Total Scottish Government (Consolidated)	33,340.0	246.5	33,586.5
National Records of Scotland	28.4	0.0	28.4
Office of the Scottish Charity Regulator	3.0	0.0	3.0
Scottish Courts and Tribunals Service	88.9	13.1	102.0
Revenue Scotland	5.2	0.0	5.2
Food Standards Scotland	15.3	0.0	15.3
Scottish Housing Regulator	3.7	0.0	3.7
NHS and Teachers' Pensions	3,300.3	0.0	3,300.3
Total Scottish Administration	36,784.8	259.6	37,044.4
Direct-Funded Bodies
Forestry Commission (Scotland)	61.3	-0.2	61.1
Scottish Parliamentary Corporate Body	96.7	0.0	96.7
Audit Scotland	6.6	0.0	6.6
Total Scottish Budget	36,949.4	259.4	37,208.8

Table 1.2 Summary of Changes by Type ( TME)

Scottish Government Portfolios	Resources other than Accruing Resources as shown in Budget Act	Changes Proposed				Revised Budget
		Funding Changes	Technical Adjustments	Net Whitehall transfers	Net Transfers within Scottish Block
	£m	£m	£m	£m	£m	£m
Finance and the Constitution	73.7	14.8			9.7	98.2
Health and Sport	13,118.1				-76.7	13,041.4
Education and Skills	3,085.5	44.9	-50.0		42.2	3,122.6
Economy, Jobs and Fair Work	343.8	12.7			-15.7	340.8
Justice	2,406.6	7.4			-17.5	2,396.5
Communities, Social Security & Equalities	10,928.0	56.9		0.6	41.4	11,026.9
Environment, Climate Change and Land Reform	213.8	0.6			1.3	215.7
Culture, Tourism & External Affairs	250.7	12.7			-6.0	257.4
Rural Economy and Connectivity	2,614.3	1.8	157.0		7.2	2,780.3
Administration	193.0				0.2	193.2
Crown Office and Procurator Fiscal	112.5				1.0	113.5
Scottish Government	33,340.0	151.8	107.0	0.6	-12.9	33,586.5
National Records of Scotland	28.4					28.4
Office of the Scottish Charity Regulator	3.0					3.0
Scottish Courts & Tribunals Service	88.9				13.1	102.0
Revenue Scotland	5.2					5.2
Food Standards Scotland	15.3					15.3
Scottish Housing Regulator	3.7					3.7
NHS and Teachers' Pensions	3,300.3					3,300.3
Scottish Administration	36,784.8	151.8	107.0	0.6	0.2	37,044.4
Direct-Funded Bodies
Forestry Commission (Scotland)	61.3				-0.2	61.1
Scottish Parliamentary Corporate Body	96.7					96.7
Audit Scotland	6.6					6.6
Total Scottish Budget	36,949.4	151.8	107.0	0.6	0.0	37,208.8

The Consolidated Accounts of the Scottish Government for 2016-17 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts

Scottish Government - Portfolios	Expenditure Within DEL £m	Expenditure Within AME £m	Expenditure Outside DEL/ AME £m	Total Budget £m
Finance and the Constitution	98.2			98.2
Health and Sport	12,845.2	100.0	96.2	13,041.4
Education and Skills	2,743.3	379.3		3,122.6
Economy, Jobs and Fair Work	340.8			340.8
Justice	2,340.9		55.6	2,396.5
Communities, Social Security & Equalities	8,258.4	2,768.5		11,026.9
Environment, Climate Change and Land Reform	215.7			215.7
Culture, Tourism & External Affairs	257.4			257.4
Rural Economy and Connectivity	2,535.6		244.7	2,780.3
Administration	193.2			193.2
Crown Office and Procurator Fiscal	113.5			113.5
Consolidated Accounts	29,942.2	3,247.8	396.5	33,586.5

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets - Other Bodies Not Included in the Consolidated Accounts

Other Bodies	Expenditure Within DEL £m	Expenditure Within AME £m	Expenditure Outside DEL/ AME £m	Total Budget £m
National Records of Scotland	28.4			28.4
Office of the Scottish Charity Regulator	3.0			3.0
Scottish Courts & Tribunals Service	102.0			102.0
Revenue Scotland	5.2			5.2
Food Standards Scotland	15.3			15.3
Scottish Housing Regulator	3.7			3.7
NHS and Teachers' Pensions		3,300.3		3,300.3
Forestry Commission (Scotland)	61.1			61.1
Scottish Parliamentary Corporate Body	95.7	1.0		96.7
Audit Scotland	6.6			6.6
Total Other bodies	321.0	3,301.3	0.0	3,622.3

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

	Budget Act	Change Proposed	Revised Cash authorisation
	£m	£m	£m
Scottish Administration	33,187.0	309.6	33,496.6
Forestry Commission (Scotland)	61.2	-0.2	61.0
Scottish Parliamentary Corporate Body	84.5	0.0	84.5
Audit Scotland	6.2	0.0	6.2
Total Cash Authorisation	33,338.9	309.4	33,648.3

Table 1.6 Reconciliation of Revised Budget to Cash Authorisation

	Revised Budget	Adjustments for Non Cash Items		Cash Authorisation
		Depreciation	Other
Scottish Government - Core	33,473.0	-624.2	144.9	32,993.7
Crown Office and Procurator Fiscal	113.5	-5.4		108.1
National Records of Scotland	28.4	-2.2		26.2
Office of the Scottish Charity Regulator	3.0			3.0
Scottish Courts & Tribunals Service	102.0	-14.0		88.0
Revenue Scotland	5.2			5.2
Food Standards Scotland	15.3	-0.2		15.1
Scottish Housing Regulator	3.7			3.7
Scottish Teachers' and NHS Pensions	3,300.3		-3,046.7	253.6
Scottish Administration	37,044.4	-646.0	-2,901.8	33,496.6
Forestry Commission (Scotland)	61.1	-0.1		61.0
Scottish Parliamentary Corporate Body	96.7	-12.2		84.5
Audit Scotland	6.6	-0.4		6.2
Total Cash Authorisation	37,208.8	-658.7	-2,901.8	33,648.3

Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds)	23,250.9
Non Domestic Rate Income	2,768.5
Forecast receipts from Scottish Rate of Income Tax	4900.0
Forecast Receipts from LBTT and Landfill Tax	671.0
Capital borrowing	315.8
National Insurance Contributions	1724.1
Total Cash Authorisation	33,648.3

Table 1.7 Capital Spending and Net Investment

	Direct Capital	Financial Transaction	NDPB Capital	Capital Grants to Local Authorities	Capital Grants to Private Sector
	£m	£m	£m	£m	£m
Accounts Definition
	Net Investment
Finance and the Constitution	3.5	3.3	0.5
Health and Sport	548.0	3.2	2.0		37.5
Education and Skills	496.4	12.5	28.0		52.4
Economy, Jobs and Fair Work	0.7	35.5		30.0	72.3
Justice	35.3		27.1
Communities, Social Security & Equalities	-9.9	255.5		658.1	419.7
Environment, Climate Change and Land Reform	39.7		4.5		14.9
Culture, Tourism & External Affairs	0.0	5.0	18.6		9.8
Rural Economy and Connectivity	687.6	12.0	15.5	21.9	747.0
Administration	13.1
Crown Office and Procurator Fiscal	3.6
Total Scottish Government (Consolidated)	1,818.0	327.0	96.2	710.0	1,353.6
Scottish Teachers' and NHS Pension Schemes
National Records of Scotland	2.9
Scottish Courts and Tribunals Service	12.4
Revenue Scotland
Food Standards Scotland
Office of the Scottish Charity Regulator
Scottish Housing Regulator
Total Scottish Administration	1,833.3	327.0	96.2	710.0	1,353.6
Direct Funded Bodies
Forestry Commission (Scotland)					1.6
Scottish Parliament Corporate Body	1.5
Audit Scotland	0.2
Total Scottish Budget	1,835.0	327.0	96.2	710.0	1,355.2

1. Approximately £491m of the E&S direct capital scores in AME.

2. Approximately £59m of Health and £157m of REC direct capital scores outside DEL ( ODEL).

3. Information on PPP unitary charges is set out in Annex H, Table 5 on page 169 of the Draft Budget 2016-17. which was published on 16 December 2015.

Table 1.8: Reconciliation between former Scottish Government Portfolios and New Scottish Government Portfolios ( SG)

2016-17 Budget Bill Structure	Total		E&S	FC	H&S	ECC&LR	CT&EA	CSS&E	Justice	EJ&FW	RE&C	Admin	COPFS	Total
	£m		£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m	£m
Finance, Constitution and Economy	591.6			50.2			46.9			322.0	172.5			591.6
Health, Wellbeing and Sport	13,118.1				13,118.1									13,118.1
Education & Lifelong Learning	2,853.0		2,853.0											2,853.0
Fair Work, Skills and Training	252.5		232.5							20.0				252.5
Justice	2,406.6								2,406.6					2,406.6
Social Justice, Communities and Pensioners' Rights	10,928.4			0.4				10,928.0						10,928.4
Rural Affairs & the Environment	491.8					269.4					222.4			491.8
Culture, Europe & External Affairs	203.8						203.8							203.8
Infrastructure, Investment & Cities	2,188.7			23.1		-55.6				1.8	2,219.4			2,188.7
Administration	193.0											193.0		193.0
Crown Office & Procurator Fiscal	112.5												112.5	112.5
National Records of Scotland	28.4		3,085.5	73.7	13,118.1	213.8	250.7	10,928.0	2,406.6	343.8	2,614.3	193.0	112.5	33,340.0
Teachers and NHS Pensions	3,300.3
Office of the Scottish Charity Regulator	3.0
Scottish Courts and Tribunals Service	88.9
Scottish Housing Regulator	3.7
Revenue Scotland	5.2
Food Standards Agency	15.3
Forestry Commission	61.3
Total Scottish Government	36,846.1
Scottish Parliament and Audit Scotland	103.3
Total Scottish Budget	36,949.4

Portfolio movements

Level 2 changes

FCE
All to FC except Digital to RE&C and PBGS (Cities and Economic L3s), RoS, AiB and EET (less Tourism and HIE) to EJ&FW

HWS
All to H&S

ELL
All to E&S

FWST
Skills Development Scotland and EMAs and Youth emplyment to E&S, rest to EJ&FW

Justice
all to Justice

SJC&PR
All to CSS&E (except LG Elections L3 which moves to FC)

RAFE
EU Support and Forestry to RE&C, rest to ECC&LR (Except Fisheries and Crofting)

CEEA
all to CT&EA

IIC
Transport and central government grants to RE&C, SW to ECC&LR

Admin
all in Admin

COPFS
all in COPFS

Level 3 changes

FCE
Move Tourism to CT&EA and move Fiscal, Public Information, Royal & Ceremonial, Elections and Scotland Act implementation L3s to FC

IIC
SFT & Procurement to FC and ESF Admin to EJ&FW

RAFE
Fisheries, Crofting, Rural Cohesion, Animal Health, Veterninary, Agricultural Advice & Food Industry to RE&C

FCE
Move Cities, Citizen's Advice and Economic L3s to EJ&FW

FWST
Skills Development Scotland and Youth emplyment to E&S

SJC&PR
Move Local Government Elections to FC

Level 4 changes

FCE
Move HIE to RE&C

FWST
EMAs and Inspiring Scotland 14-19 Year olds to E&S