Format of Supporting Document
25. The Scottish Government continues to discuss with the Finance and Public Administration Committee and others how it can improve the presentation and usefulness of supporting information.
26. The summary tables on pages 10 to 19 set out the changes sought in the Order at portfolio level, and the effect of the proposed changes on the overall cash authorisations. There is a clear read across from the numbers shown on the face of the Budget Act to those in these tables, and to the revised numbers shown in the Autumn Budget Revision Order itself. Tables 1.5 and 1.6 provide a reconciliation between budgets and the cash authorisations. Tables 1.7 (a) and (b) show the sources of funding that support the changes applied and the movement of available funding. Table 1.8 shows the voted Capital Spending and Net Investment for each portfolio following the ABR adjustments. It should be noted that for the remainder of the document, only spending that scores as direct capital in the Scottish Government’s or Direct Funded Bodies’ Annual Accounts is shown as capital.
27. The main body of the document then provides a more detailed analysis of the proposed changes on a portfolio by portfolio basis. For each portfolio and direct-funded body, it shows;
- a summary of the changes proposed for the portfolio;
- how the proposed revised portfolio budget is comprised in terms of operating and capital resources, divided into the main spending aggregates: Expenditure Limit, UK Funded AME (Annually Managed Expenditure) and Other spending to show TME (Total Managed Expenditure) in respect of the Scottish Budget;
- details of the proposed major changes; and
- details of the proposed revised budgets disaggregated to Level 3.
28. The Scottish Government’s spending proposals are in the main presented to Parliament in resource terms. To meet the requirements of the “Public Finance and Accountability (Scotland) Act 2000”, Budget Bills and Revisions seek authority for the budgets of NDPBs in cash, and NDPB numbers in this supporting document are also given in cash terms. In order to allow comparison with NDPB budgets presented in other Scottish Government publications, the following table compares cash and budgets.
|Portfolios (with at least one Executive NDPB)||NDPB Budget (Cash terms)||Non Cash items||NDPB Budget (Resource Terms)|
|NHS Recovery, Health and Social Care||116.4||5.499||121.9|
|Wellbeing Economy, Fair Work and Energy||699.0||31.946||730.9|
|Education and Skills||2,294.2||43.899||2,338.1|
|Transport, Net Zero and Just Transition||1,042.9||283.128||1,326.0|
|Rural Affairs, Land Reform and Islands||36.1||3.465||39.6|
|Constitution, External Affairs & Culture||190.5||14.732||205.2|
Process for the Budget Revision
29. Following detailed consideration by the Subordinate Legislation and Finance Committees, the Scottish Parliament has an opportunity to vote on the Autumn Budget Revision Order subject to a recommendation by the Finance and Public Administration Committee.
There is a problem
Thanks for your feedback