Publication - Corporate report

Scottish Budget 2019-2020

Published: 12 Dec 2018
Directorate:
Financial Management Directorate
Part of:
Economy, Scottish Budget
ISBN:
9781787813960

The Scottish Government's proposed spending and tax plans for 2019 to 2020.

241 page PDF

5.1 MB

241 page PDF

5.1 MB

Contents
Scottish Budget 2019-2020
Annex F

241 page PDF

5.1 MB

Annex F  

Budget Bill Reconciliation and Cash Authorisation

As set out in the Preface, this document details the budgets on an HM Treasury basis (in line with the Draft Budgets of previous years) but then also makes the necessary presentational adjustments to align portfolio allocations with the Budget Bill. Where necessary these adjustments have been detailed in each portfolio chapter. In addition, Table F.02 shows a full reconciliation between the portfolio budgets reported to HM Treasury and the portfolio budgets as presented for parliamentary approval. 

There are a number of differences between the figures reported to HM Treasury and those laid before the Scottish Parliament in the Budget Bill. The major changes largely reflect statutory requirements. These are explained below:

i) While spending proposals are in the main expressed in resource terms, the Public Finance and Accountability (Scotland) Act 2000 requires authority for the budgets of non-departmental public bodies (NDPBs) to be given in cash. In order to allow comparison with NDPB budgets presented in other publications – Table F.01 compares cash and resource budgets at portfolio level.

ii) HM Treasury budgets include Judicial Salaries of £33.0 million. The Judicial Salaries in respect of full-time appointed Sheriffs are excluded from the Budget Bill as they do not require parliamentary approval. Likewise, loan repayments by Scottish Water to the National Loans Fund, the Public Works Loan Board and the European Investment Bank of £46.7 million are included within the HM Treasury figures, but are excluded from the Budget Bill as they do not require parliamentary approval. Police loan charges of £5.4 million are included in the Bill as they require parliamentary approval. 

iii) There are a number of directly funded external bodies which require separate parliamentary approval from the portfolio total, and consequently the budgets are detailed separately in the Budget Bill in respect of financial year 2019-20.

Tables F.03 to F.06 set out the overall resource authorisations sought in the Budget Bill at portfolio level, and the cash equivalents. The numbers shown in these summary tables will read across to the numbers shown in the Bill.

The purpose of the Bill is to secure parliamentary approval for the Scottish Government’s spending plans for the financial year 2019-20. The Bill does not seek approval of the tax measures in this document: these are subject to separate legislation. 

Table F.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2019-20

Portfolios (with at least one Executive NDPB) NDPB
Budget
(Cash terms)
£m
Non cash items
£m
NDPB
Budget
(Resource terms)
£m
Health and Sport 106.1 1.2 107.3
Communities and Local Government 1.4 1.4
Finance, Economy and Fair Work 248.7 8.3 257.0
Education and Skills 2,090.3 35.0 2,125.3
Justice 1,576.3 75.4 1,651.7
Transport, Infrastructure and Connectivity 36.6 9.5 46.1
Environment, Climate Change and Land Reform 101.8 7.9 109.7
Rural Economy 57.8 5.1 62.9
Culture, Tourism and External Affairs 169.6 13.9 183.5
Total 4,388.6 156.3 4,544.9

Table F.02: Presentational Adjustments for Parliamentary Approval

A
HMT
Budget
£m
B
NDPB
Non-cash
£m
C
Adjusted
Budget
£m
D
Tech
Adjust
£m
E
Other
bodies
and transfers
£m
F
LA
grants
£m
G
Parliamentary Budget
Approval
£m
Health and Sport 14,323.2 (1.2) 138.0 (16.0) 14,444.0
Communities and Local Government 11,864.8 (7.8) (740.7) 11,116.3
Finance, Economy and Fair Work 5,336.8 (8.3) (49.0) (4,554.5) 50.0 775.0
Education and Skills 3,448.0 (35.0) 561.7 3,974.7
Justice 2,719.2 (75.4) (29.7) 1.7 (116.8) 86.5 2,585.5
Transport, Infrastructure and Connectivity 2,910.2 (9.5) (17.8) 42.5 2,925.4
Environment, Climate Change and Land Reform 426.6 (7.9) 37.6 456.3
Rural Economy  351.0 (5.1) 0.1 346.0
Culture, Tourism and External Affairs 331.0 (13.9) (37.4) 279.7
Social Security and Older People 584.9 584.9
Government Business and Constitutional Relations 12.1 12.1
Crown Office and Procurator Fiscal Service 120.7 120.7
National Records of Scotland 37.4 37.4
Teachers and NHS Pensions 4,545.0 4,545.0
Office of Scottish Charity Regulator 3.3 3.3
Scottish Courts and Tribunals Service 116.8 116.8
Scottish Housing Regulator 4.5 4.5
Scottish Fiscal Commission 1.9 1.9
Revenue Scotland 7.6 7.6
Food Standards Scotland 16.0 16.0
The Scottish Government 42,428.5 (156.3) 8.0 72.9 0.0 0.0 42,353.1
Scottish Parliament and Audit Scotland* 110.6 110.6
Total Managed Expenditure 42,539.1 (156.3) 8.0 72.9 0.0 0.0 42,463.7

* Annex Tables F.06 and F.07 show a further breakdown

Table F.03: The Components of the Scottish Budget 2019-20

Expenditure Within
Expenditure
Limit
£m
Expenditure Within
AME
£m
Other
Expenditure
£m
Total
Budget
£m
Scottish Executive - Portfolios



Health and Sport 14,205.6 100.4 138.0 14,444.0
Communities and Local Government 8,263.3 2,853.0 11,116.3
Finance, Economy and Fair Work 775.0 775.0
Education and Skills 3,577.2 397.5 3,974.6
Justice 2,535.8 49.7 2,585.5
Transport, Infrastructure and Connectivity 2,799.2 146.2 2,925.4
Environment, Climate Change
and Land Reform
456.3 456.3
Rural Economy 345.9 0.1 346.0
Culture, Tourism and External Affairs 279.7 279.7
Social Security and Older People 584.9 584.9
Government Business and Constitutional Relations 12.1 12.1
Total Programme 33,815.2 3,350.9 334.0 37,500.1
Crown Office and Procurator Fiscal 120.7 120.7
Total Scottish Government (Consolidated) 33,935.9 3,350.9 334.0 37,620.8
Scottish Housing Regulator 4.5 4.5
National Records of Scotland 37.4 37.4
Office of the Scottish Charity Regulator 3.3 3.3
Scottish Courts and Tribunals Service 116.6 116.6
Scottish Fiscal Commission 1.9 1.9
Revenue Scotland 7.6 7.6
Food Standards Scotland 15.6 0.4 16.0
Scottish Teachers’ and NHS Pension Schemes 4,545.0 4,545.0
Total Scottish Administration 34,122.8 7,896.3 334.0 42,353.1
Direct Funded Bodies



Scottish Parliament Corporate Body 101.0 2.0 103.0
Audit Scotland 7.6 7.6

Total Scottish Budget 34,231.4 7,898.3 334.0 42,463.7


Table F.04: Revised Overall Cash Authorisation (Total Funding Requirement)

Budget Adjustments Cash
Authorisation
£m Depreciation
£m
Other
£m
£m
Scottish Administration 42,353.1 (736.1) (3,902.6) 37,714.4
Scottish Parliament Corporate Body 103.0 (10.5) (2.1) 90.4
Audit Scotland 7.6 (0.3) 7.3
Total  42,463.7 (746.9) (3,904.7) 37,812.1
Sources of Funding for Scottish Budget:
Cash grant  19,940.6
Non Domestic Rate Income 2,853.0
Scottish Rate of Income Tax 11,684.0
Forecast receipts from LBTT and Landfill Tax 747.0
Fines, Forfeitures and Fixed Penalties 25.0
Queen's and Lord Treasurers Remembrancer 5.0
Capital borrowing  450.0
National Insurance Contributions 2,107.5
Total Cash Authorisation  37,812.1

Table F.05: Scottish Parliament Corporate Body Details of Proposed Budget

Proposed Budget 2018-19 2019-20
Total
£m
Operating
£m
Capital
£m
Total
£m

103.4 102.7 1.3 104.0
Less Retained Income (1.0) (1.0) (1.0)
Capital Receipts Applied

102.4 101.7 1.3 103.0
Budget Analysis



Scottish Parliament Administration Costs 101.1 101.7 101.7
Scottish Parliament Capital Expenditure 1.3 1.3 1.3
Net Expenditure 102.4 101.7 1.3 103.0

Table F.06: Audit Scotland Details of Proposed Budget

Proposed Budget 2018-19 2019-20
Total
£m
Operating
£m
Capital
£m
Total
£m

24.5 25.3 0.2 25.5
Less Retained Income (17.3) (17.9) (17.9)
Capital Receipts Applied

7.2 7.4 0.2 7.6
Budget Analysis



Audit Scotland Capital 0.2 0.2 0.2
Less: income from fees and charges (Accounts Commission) (11.1) (11.6) (11.6)
Less: income from fees and charges (Parliament and the Auditor General) (6.2) (6.3) (6.3)
Support to Parliament and the Auditor General: Current expenditure 12.5 13.7 13.7
Support to the Accounts Commission: Current expenditure 11.8 11.6 11.6
Net Expenditure 7.2 7.4 0.2 7.6

Contact

Email: Finance.co-ordination@gov.scot