Scotland's financial response to Covid-19: FOI release

Information requested

A number of pieces of information relating to the Scottish Government’s use of Covid-19 funding and, in particular, amounts held in reserves between financial years.

1. How much, if any of the 2Bn dedicated Covid-19 funding, held in reserves without a clear plan for its disbursement, has been spent since the report was published, to the most recent period of data availability (with this date obviously provided as context)?
2. For money remaining, what plans are in place, how has the money been allocated, between the different beneficiaries of the spend (using the same framework used by Audit Scotland to avoid asking for too detailed and/or potentially confidential information)?
3. For any money remaining, what plans are in place for specific funding of Health and Social Care, the programs, the total amounts and the period of disbursement?
4. For any of the money spent, where has this money been spent by categories of spend (using the same framework used by Audit Scotland to avoid asking for too detailed and/or potentially confidential information?
5. For any money spent on Health and Social Care, what programs have been funded and what amounts have been allocated to these programs (it would be good to have this broken down by health board but I am happy for you not to provide this if the work required to do this exceeds what is reasonable in an FOIA request)
6. For any of the money spent, how has this been distributed to health and social care, by health board area?
7. How much of the 2Bn dedicated Covid-19 funding is held in reserves without a clear plan for its disbursement?

Response

Your query references figures and analysis from Audit Scotland’s report titled ‘Scotland’s financial response to Covid-19’ which was published 6th June 2022. Audit Scotland have prepared an updated report titled ‘Scotland’s financial response to Covid-19: Spending update’. This was published on 29th
March 2023 and can be found online here. The report covers the period up to the end of financial year 2021/22.

Following the end of financial year 2021-22 no further Covid-19 funding has been received from the UK Government and amounts relating to Covid-19 are no longer separately tracked.

With regards to your specific queries:

1. The Scottish Government received £14.4 billion in Barnett consequentials relating to the UK Government’s Covid-19 response measures. As outlined in the Audit Scotland report, the Scottish Government spent £14.5 billion on Covid-19 measures, supplementing Barnett consequentials with funding from its existing budget. All amounts held in reserve or deferred have now been spent.

2. Not applicable, no Covid-19 funding remains unspent.

3. Not applicable, no Covid-19 funding remains unspent

4. Details of actual spend compared to budget have been included in the Audit Scotland report titled ‘Scotland’s financial response to Covid-19: Spending update’

5. Information on spending by Health and Social Care boards is published in their annual accounts

6. Information on allocations made by Health and Social Care boards is published in their annual accounts

7. Not applicable, no Covid-19 funding is held in reserves.

About FOI

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