Publication - Advice and guidance
Scottish Budget 2023-2024: final outturn report
A statement of final outturn for the financial year 2023 to 2024 against the statutory limits authorised by the Scottish Parliament through the appropriate legislative processes.
Annex A – Outturn Reconciliation between HMT Basis and Scottish Government Basis
| 2022-23 Reconciliation from Scottish Government Consolidated Accounts to HMT Final Outturn | Scottish Budget Variance | Remove GIA and add HMT resource capital and FT | AME / Other | HMT Budget Variance | Non-Cash | HMT Budget Variance (excl. Non-Cash) |
|---|---|---|---|---|---|---|
| £million | £million | £million | £million | £million | £million | |
| Constitution External Affairs and Culture | (2) | 4 | 0 | (6) | (1) | (5) |
| Deputy First Minister and Finance | 31 | 0 | 0 | 31 | (1) | 32 |
| Education and Skills | (109) | (100) | 200 | (209) | (153) | (56) |
| Justice | 29 | 22 | 19 | (12) | 1 | (13) |
| NHS Recovery, Health and Social Care | 64 | 35 | 93 | (64) | 26 | (90) |
| Rural Affairs, Land Reform and Islands | (74) | 3 | (1) | (76) | (4) | (72) |
| Social Justice | 3 | 0 | 50 | (47) | (17) | (30) |
| Transport, Net Zero and Just Transition | (148) | (31) | (33) | (84) | 7 | (91) |
| Wellbeing Economy, Fair Work and Energy | (61) | 4 | (5) | (60) | 44 | (104) |
| The Crown Office and Procurator Fiscal | (10) | 0 | (1) | (9) | (1) | (8) |
| Total Scottish Government | (277) | (63) | 322 | (536) | (99) | (437) |
| Consumer Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| Crown Estates | 0 | 0 | 0 | 0 | 0 | 0 |
| Environmental Standards Scotland | (1) | 0 | 0 | (1) | 0 | (1) |
| Food Standards Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| National Records of Scotland | (2) | 0 | 0 | (2) | 0 | (2) |
| NHS & Teachers Pension Schemes | (551) | 0 | (551) | 0 | 0 | 0 |
| Office of the Scottish Charity Regulator | 0 | 0 | 0 | 0 | 0 | 0 |
| Registers of Scotland | (5) | 0 | (4) | (1) | (1) | 0 |
| Revenue Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| Scottish Courts and Tribunal Service | (6) | 0 | (2) | (4) | 0 | (4) |
| Scottish Fiscal Commission | 0 | 0 | 0 | 0 | 0 | 0 |
| Scottish Housing Regulator | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Scottish Administration | (842) | (63) | (235) | (544) | (100) | (444) |
| Scottish Parliament | (3) | 0 | (2) | (1) | 0 | (1) |
| Audit Scotland | (2) | 0 | 0 | (2) | (1) | (1) |
| Total Scottish Budget | (847) | (63) | (237) | (547) | (101) | (446) |
| Funding & Post Audit Adjustments – Resource | 108 | |||||
| Funding & Post Audit Adjustments – Capital | (394) | |||||
| Funding & Post Audit Adjustments - Financial Transactions | 12 | |||||
| Funding Adjustments – reductions relating to IFRS 16 underspends | 308 | |||||
| Total | (412) | |||||
Contact
Email: corporate.reporting@gov.scot