Publication - Corporate report

Scottish Government consolidated accounts: annual report 2019 to 2020

Published: 17 Dec 2020

Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.

146 page PDF

3.9 MB

146 page PDF

3.9 MB

Contents
Scottish Government consolidated accounts: annual report 2019 to 2020
Portfolio Outturn Statements

146 page PDF

3.9 MB

Portfolio Outturn Statements

Health and Sport
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
13,335 Health and Sport 1 14,821 686 14,135 14,128 7
13,335 Total Expenditure Limit 14,821 686 14,135 14,128 7
UK Funded Annually Managed Expenditure
146 Health 92 - 92 91 1
146 Total AME 92 - 92 91 1
Other Expenditure
37 Health - Revenue-financed infrastructure 2 50 6 44 40 4
37 Total Other Expenditure 50 6 44 40 4
13,518 Total Resources 14,963 692 14,271 14,259 12
291 Capital - Additions 3 280 - 280 271 9
(8) Capital - Disposals 3 - 27 (27) - (27)
- Capital AME - Additions - - - - -
- Capital AME - Disposals/Repayments - - - - -
62 Capital (Other Expenditure) - Additions 4 41 - 41 57 (16)
- Capital ODEL - Disposals/Repayments - - - - -
345 Total Capital 321 27 294 328 (34)
13,863 Total Outturn 15,284 719 14,565 14,587 (22)

With effect from 2017-18, gross income and expenditure for the portfolio excludes income received from Integration Authorities on the basis that this presentation better reflects the funding relationship between Integration Authorities and NHS Boards. This adjustment has no impact on the portfolio’s net outturn position. Income of £6,353m was received by Boards in 2019-20 (2018-19: £5,879m) for provision of healthcare services commissioned by Integration Authorities. NHS funding to Integration Authorities for 2019-20 totalled £6,435m (2018-19: £5,988m).

Explanation of Major Variances greater than £3m:

Note 1 - Costs of GP prescribing, which had significantly increased activity in March 2020, and the costs of providing for an increase in unused annual leave to be carried forward into 2020-21 by NHS Boards and Integration Authorities, partially offset by lower than anticipated impairment charges.

Note 2 - Lower than expected levels of donated assets.

Note 3 - Significant parts of capital Programme stopped from the beginning of March when the COVID-19 response began.

Note 4 - Slippage in Hub Programmes due to COVID-19.

Communities and Local Government
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
7,492 Local Government 7,653 - 7,653 7,654 (1)
12 Planning 11 - 11 11 -
647 Housing 1 702 11 691 707 (16)
61 Social Justice and Regeneration 2 59 2 57 61 (4)
21 Third Sector 22 - 22 22 -
4 Governance and Reform 6 - 6 6 -
102 Central Government Grants to Local Authorities 123 - 123 123 -
8,339 Total Expenditure Limit 8,576 13 8,563 8,584 (21)
UK Funded Annually Managed Expenditure
2,636 Non-Domestic Rates 2,853 - 2,853 2,853 -
- Small Business Grant Fund and Retail, Hospitality and Leisure Grant Fund 3 912 - 912 - 912
17 Housing 24 - 24 - 24
2 Third Sector - - - - -
2,655 Total AME 3,789 - 3,789 2,853 936
10,994 Total Resources 12,365 13 12,352 11,437 915
221 Capital - Additions/Advances 4 282 282 233 49
(76) Capital - Disposals/Repayments 4 (78) (78) - (78)
145 Total Capital 204 - 204 233 (29)
11,139 Total Outturn 12,569 13 12,556 11,670 886

Explanation of Major Variances greater than £3m:

Note 1 - Capital grants lower than anticipated due to the reduced construction activity in March 2020 (£9m), lower than anticipated demand in Home Energy Efficiency Programmes for Scotland (HEEPS) (£3m), additional expenditure of £3m in relation to Discretionary Housing Payments enabling Ministers to fully mitigate effects of Bedroom Tax. In addition, indirect capital receipts higher than anticipated (£9m).

Note 2 - An increase in anticipated receipts from the EU for Growing the Social Economy Fund and Aspiring Communities Fund.

Note 3 COVID-19 business support grant provision: As detailed in note 1.26 the government’s COVID-19 business support grants have been recognised in 2019-20, resulting in a provision for £912 million being recognised in note 15. These grants have been paid out in 2020-21, clearing the liability.

Note 4 - The underspend of £29m mostly relates to the demand-led nature of the housing loan schemes, including Infrastructure Loan Fund (£27m), Open Market Shared Equity (£26m), Mid Market Rent (£20m), Home Energy Efficiency Programmes Scotland (HEEPS) (£11m), Help to Buy (£6m) and Rural Housing Initiative (£1m) partially offset by additional expenditure on Charitable Bonds (£48m) and in relation to the First Home Fund (£8m). Also, £9m expenditure in relation to SPRUCE. In addition, receipts higher than anticipated (£4m).

Remaining £1m consists of other minor variances across a number of Programmes within the portfolio.

Finance, Economy and Fair Work
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
16 Scottish Public Pensions Agency 18 - 18 19 (1)
57 Finance 1 80 4 76 81 (5)
10 Economic Advice 17 - 17 15 2
270 Enterprise, Trade and Investment 2 344 45 299 316 (17)
23 Digital Strategy 33 9 24 26 (2)
1 Accountant in Bankruptcy 13 11 2 3 (1)
48 Employability and Training 3 49 1 48 53 (5)
- European Social Fund 2014-20 Programmes 17 17 - - -
- European Regional Development Fund 2014-20 Programmes 15 15 - - -
(2) European Structural Funds - Closed Schemes - - - - -
- Central Government Grants to Local Authorities 52 - 52 52 -
423 Total Expenditure Limit 638 102 536 565 (29)
UK Funded Annually Managed Expenditure
78 Enterprise, Trade and Investment 3 3 - 3
(2) European Social Fund/European Regional Development Fund - - - -
- Finance (2) (2) - (2)
76 Total AME 1 - 1 - 1
499 Total Resources 639 102 537 565 (28)
57 Capital - Additions/Advances 4 49 49 164 (115)
- Capital - Disposals/Repayments (1) (1) - (1)
57 Total Capital 48 - 48 164 (116)
556 Total Outturn 687 102 585 729 (144)

Explanation of Major Variances greater than £3m:

Note 1 - Mainly due to lower than anticipated depreciation of the Scottish Government's assets and expected payments to HMRC for Scotland Act implementation which did not materalise.

Note 2 - £10m underspend due to lower than anticipated Scottish Enterprise working capital requirement, £10m of miscellaneous minor underspends across a range of Programmes partially offset by £3m Lochaber Financial Instruments guarantee and £3m SME Holding Fund costs deemed ineligible for EU funding.

Note 3 - Lower than anticipated Fair Start Scotland spend due to fewer outcomes being achieved as a result of a lower number of Programme starts and a delay in the development of the No One Left Behind (NOLB) Programme. The temporary deferral of the Women Returners Programme and other minor variances also contributed to the overall underspend.

Note 4 - During the year, the level of Financial Transactions disbursed by the precursor Scottish National Investment Bank was reduced by £80m, and expenditure was reduced by £21m due to lower than anticipated drawn down of funds from the Building Scotland Fund and Scottish Growth Scheme. £4m of reprofiled National Manufacturing Institute for Scotland expenditure to reflect construction and recruitment phases. Also, lower than anticipated demand in the Digital Development Loan fund (£10m).

Remaining £5m consists of other minor variances across a number of Programmes within the portfolio.

Education and Skills
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
255 Learning 1 279 2 277 275 2
125 Children and Families 2 155 17 138 141 (3)
10 Early Learning and Childcare Programme 7 - 7 8 (1)
1,201 Higher Education Student Support 3 666 4 662 565 97
1,868 Scottish Funding Council 1,883 - 1,883 1,882 1
9 Advanced Learning and Science 12 - 12 12 -
236 Skills and Training 4 269 - 269 251 18
353 Central Government Grants to Local Authorities 589 - 589 589 -
4,057 Total Expenditure Limit 3,860 23 3,837 3,723 114
UK Funded Annually Managed Expenditure
- Learning - - - - -
(408) Higher Education Student Support 5 31 137 (106) (152) 46
(408) Total AME 31 137 (106) (152) 46
3,649 Total Resources 3,891 160 3,731 3,571 160
12 Capital - Additions 12 - 12 13 (1)
- Capital DEL - Disposals/Repayments - - - - -
690 Capital (AME) - Advances 6 758 758 698 60
(155) Capital (AME) - Repayments 6 (173) (173) (160) (13)
547 Total Capital 597 - 597 551 46
4,196 Total Outturn 4,488 160 4,328 4,122 206

Explanation of Major Variances greater than £3m:

Note 1 - Additional Scottish Attainment Challenge expenditure due to higher than anticipated Local Authority claims against their allocations from the various workstreams funded by the Attainment Scotland Fund. National Improvement Fund expenditure was lower than anticipated due to lower take up of national standardised assessments by schools.

Note 2 - Disclosure Scotland expenditure on staff, accommodation and computer services was lower than anticipated. Further underspend due to difficulty in recruiting consultants to build the PASS system.

Note 3 - Increased demand for Care Experience Bursaries and Care Experienced Accommodation Grants. Late change in RAB and Stock charge percentages used to calculate Student Loans impairment. These changes were due to revised consideration of macro-economic factors. This is non-cash adjustment.

Note 4 - Due to the suspension of European Social Funding in 2019-20, Skills Development Scotland were provided with additional funding to allow them to continue to provide funding to training providers at the request of Scottish Ministers. This is partially offset by a small underspend on Education Maintenance Allowance as claim volumes dropped significantly in March 2020.

Note 5 - Higher capitalised interest receipts in year due to a catch up exercise with HMRC with regard to data sharing and timings. Capitalised interest also impacting Fair Value calculations.

Note 6 - Variance due to lower loans issued in-year and higher repayments received than had been forecast, offset by an increase in capitalised interest as a result of more frequent data sharing between HMRC and SLC removing lag in data transfer.

Justice
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme
Expenditure Limit
Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
30 Community Justice Services 33 - 33 35 (2)
1 Judiciary 1 - 1 1 -
17 Criminal Injuries Compensation 15 - 15 16 (1)
134 Legal Aid 1 143 - 143 140 3
63 Police Central Government 66 2 64 66 (2)
6 Safer and Stronger Communities 17 6 11 11 -
425 Police and Fire Pensions 2 493 - 493 501 (8)
270 Scottish Prison Service 3 292 8 284 289 (5)
39 Miscellaneous 4 42 1 41 45 (4)
1,169 Scottish Police Authority 5 1,212 - 1,212 1,216 (4)
299 Scottish Fire and Rescue Service 6 306 - 306 299 7
87 Central Government Grants to Local Authorities 88 - 88 88 -
2,540 Total Expenditure Limit 2,708 17 2,691 2,707 (16)
UK Funded Annually Managed Expenditure
(1) Scottish Prison Service 1 - 1 - 1
(1) Total AME 1 - 1 - 1
Other Expenditure
74 Scottish Prison Service 78 - 78 78 -
6 Scottish Police Authority Loan Charges 4 - 4 3 1
80 Total Other Expenditure 82 - 82 81 1
2,619 Total Resources 2,791 17 2,774 2,788 (14)
9 Capital - Additions 11 - 11 12 (1)
(1) Capital - Disposals - - - - -
7 Capital (Other Expenditure) - Additions - - - - -
15 Total Capital 11 - 11 12 (1)
2,634 Total Outturn 2,802 17 2,785 2,800 (15)

Explanation of Major Variances greater than £3m:

Note 1 - Scottish Legal Aid Fund is demand led in nature. Higher than anticipated working capital requirement.

Note 2 - Police and Fire Pensions are demand-led in nature. Lower than anticipated expenditure relates to more officers eligible to retire staying in post.

Note 3 - The underspend of 1.7% is primarily attributable to slippage in the maintenance Programme that was scheduled to take place in the last quarter (c.£1m). Other cost pressures, that were estimated earlier in the year came in lower than anticipated, either due to the timing of settlements or due to delays in the ability to utilise the funding prior to the end of the financial year (c.£2m). Depreciation charges were also about £1m below budget.

Note 4 - Implementation of the Criminal Evidence Act has not proceeded as expected. Revised timing of cyber security related projects. Payments of compensation for a miscarriage of justice are demand-led.

Note 5 - Lower than anticipated Scottish Police Authority working capital requirement.

Note 6 - Higher than anticipated Scottish Fire and Rescue Service working capital requirement.

Remaining £3m consists of other minor variances across a number of Programmes within the portfolio.

Transport, Infrastructure and Connectivity
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme
Expenditure Limit
Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
759 Rail Services 1 997 - 997 987 10
263 Concessionary Fares and Bus Services 2 276 1 275 281 (6)
176 Other Transport Policy, Projects and Agency Administration 3 161 1 160 168 (8)
331 Motorways and Trunk Roads 4 413 1 412 404 8
198 Ferry Services 5 222 7 215 224 (9)
47 Air Services 59 - 59 61 (2)
14 Digital Connectivity 6 14 - 14 31 (17)
35 Energy 7 49 4 45 78 (33)
92 Cities Investment and Strategy 8 115 - 115 184 (69)
- Ferguson Marine 9 17 - 17 11 6
37 Central Government Grants to Local Authorities 42 - 42 43 (1)
1,952 Total Expenditure Limit 2,365 14 2,351 2,472 (121)
UK Funded Annually Managed Expenditure
- Motorways and Trunk Roads - - - - -
30 Air Services - - - - -
36 Energy - - - - -
66 Total AME - - - - -
Other Expenditure
122 Motorways and Trunk Roads PPP/PFI 10 121 121 145 (24)
122 Total Other Expenditure 121 - 121 145 (24)
2,140 Total Resources 2,486 14 2,472 2,617 (145)
249 Capital - Additions/Advances 11 302 - 302 344 (42)
(9) Capital - Disposals/Repayments 11 (1) 20 (21) - (21)
(7) Capital (AME) - Capital Provision 12 (21) (21) - (21)
- Capital ODEL - Disposals/Repayments 13 (3) (3) - (3)
233 Total Capital 277 20 257 344 (87)
2,373 Total Outturn 2,763 34 2,729 2,961 (232)

Explanation of Major Variances greater than £3m:

Note 1 The overspend is largely due to additional payments totalling £31 million in respect of Covid-19 to cover reductions in operators’ passenger income and increased revenue support of £2m, offset by underspends in Rail Major Projects and Infrastructure (£23m).

Note 2 - Lower than anticipated Bus Service Operators Grant payments (£2m), delay on smartcard procurement project (£2m), deferment of low emission bus fund investment to 2020-21 (£3m) and other minor underspends offset by demographic pressure on concessionary travel scheme.

Note 3 - Deferral of Strategic Transport Review Projects (£3m), reprofiling of Future Transport Fund projects (£3m) and other minor underspends offsetting minor overspends.

Note 4 - Payment of Aberdeen Western Peripheral Route (AWPR) contractor compensation £65m and expenditure reclassified from capital £16m partially offset by lower than anticipated road depreciation (£46m), lower expenditure on low emission zone introduction initiatives (£20m) and deferred spend by operating companies (£7m).

Note 5 - Deferred expenditure on pier and harbour improvement projects, including Lochmaddy and Uig triangle.

Note 6 - Mainly due to delays to procurement on the R100 (Reaching 100%) broadband roll out (£13m). Also savings on the Scottish 4G Infill Programme to deliver 4G LTE infrastructure to remote locations.

Note 7 - Lower than anticipated take-up of demand-led Energy budgets including Energy Efficiency schemes, Decommissioning Challenge Fund, Renewable Energy and Low Carbon Economy schemes. Also, expected credit losses lower than anticipated.

Note 8 - Re-profiling of complex projects within Regional City Deals packages.

Note 9 - Costs of funding Ferguson Marine in Administration prior to public ownership.

Note 10 - Reduction in unitary charges for revenue financed projects due to delays on the Aberdeen Western Peripheral Route (AWPR) and profile of lifecycle maintenance.

Note 11 - Lower than anticipated take-up of demand-led Renewable Energy budget. Loans of £9m to Burntisland Fabrications. Additional £10m of loan repayments received in relation to the Energy Investment Fund during the year.

Note 11 - Reduced loan support for Prestwick and Highlands and Islands Airports commercial investment (£3m); reclassification of road maintenance expenditure to resource (£16m); deferred expenditure on AWPR, A9 and other major road schemes (£59m); net savings on other major road schemes (£3m); and deferred expenditure on vessel procurement (£16m). Less: additional vessel purchase agreed (£38m); higher than anticipated demand for electric vehicles and bike loans (£3m).

Note 12 - Release of Motorways and Trunk Roads capital provisions.

Note 13 - Reduction in PFI liability.

Environment, Climate Change and Land Reform
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
64 Marine 86 13 73 73 -
63 Research, Analysis and Other Services 68 1 67 68 (1)
151 Environmental Services 1 156 - 156 151 5
17 Climate Change & Land Managers Renewables Fund 16 - 16 18 (2)
(99) Scottish Water 5 105 (100) (98) (2)
196 Total Expenditure Limit 331 119 212 212 -
UK Funded Annually Managed Expenditure
2 Marine 2 - 2 - 2
- Research, Analysis and Other Services - - - - -
- Environmental Services - - - - -
- Climate Change & Land Managers Renewables Fund - - - - -
- Scottish Water - - - - -
2 Total AME 2 - 2 - 2
Other Expenditure (ODEL)
- - - -
- Total ODEL - - - - -
198 Total Resources 333 119 214 212 2
208 Capital - Voted Loans 344 88 256 253 3
- Capital - Additions/Advances 4 - 4 4 -
3 Capital - Additions 5 - 5 7 (2)
Capital - Disposals - - - -
-
211 Total Capital 353 88 265 264 1
409 Total Outturn 686 207 479 476 3

Explanation of Major Variances greater than £3m:

Note 1 - £7m Higher than anticipated Scottish Environmental Protection Agency working capital requirement. £1m Covid-19 impact on delivery leading to re-profiled expenditure for Water Environment Fund projects. Zero Waste Scotland £1m returned funding from prior year.

Rural Economy
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
160 EU Support and Related Services 762 601 161 163 (2)
31 Rural Services 123 - 123 123 -
5 Fisheries and Aquaculture Grants 1 12 6 6 9 (3)
74 Rural Economy Enterprise 2 77 - 77 72 5
- Scottish Forestry 3 79 25 54 58 (4)
- Forestry and Land Scotland 19 - 19 21 (2)
270 Total Expenditure Limit 1,072 632 440 446 (6)
UK Funded Annually Managed Expenditure
9 EU Support and Related Services - - - - -
9 Total AME - - - - -
Other Expenditure
- Animal License Fees - - - - -
- Total Other Expenditure - - - - -
279 Total Resources 1,072 632 440 446 (6)
452 Capital - Additions/Advances 4 393 - 393 21 372
(493) Capital - Disposals/Repayments 4 (445) - (445) (74) (371)
(41) Total Capital (52) - (52) (53) 1
238 Total Outturn 1,020 632 388 393 (5)

Explanation of Major Variances greater than £3m:

Note 1 - £6m Demand led Programme - a greatly reduced take up rate, primarily due to the impact of Covid-19 on both the supply chain and project progression. This is partially offset by £3m reduced level of associated income to be received from the EU.

Note 2 - Higher than anticipated Highlands and Islands Enterprise working capital requirement.

Note 3 - Net additional income as a result of the change in the co-financing rate that came into effect on 1 January 2020. Staff cost savings, underspends and returned funding in various areas partly due to activities being curtailed in March due to Covid-19.

Note 4 - Recovery of prior years' loans to farmers offset by Basic Payment Scheme (BPS) and LFASS loan advances.

Culture, Tourism and External Affairs
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
21 External Affairs 21 1 20 22 (2)
233 Culture, Tourism and Major Events 223 - 223 225 (2)
39 Historic Environment Scotland 39 - 39 39 -
293 Total Expenditure Limit 283 1 282 286 (4)
UK Funded Annually Managed Expenditure
- UK Funded AME - - - - -
- Total AME - - - - -
293 Total Resources 283 1 282 286 (4)
- Capital - Additions/Advances - - - -
- Total Capital - - - - -
293 Total Outturn 283 1 282 286 (4)

Explanation of Major Variances greater than £3m:

Total £4m consists of minor variances across a number of Programmes within the portfolio.

Social Security and Older People
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
67 Social Security 1 96 2 94 102 (8)
191 Social Security Assistance 342 - 342 341 1
24 Equalities 29 - 29 28 1
282 Total Expenditure Limit 467 2 465 471 (6)
UK Funded Annually Managed Expenditure
- Social Security Assistance 5 - 5 5 -
- Total AME 5 - 5 5 -
282 Total Resources 472 2 470 476 (6)
18 Capital - Additions/Advances 2 59 - 59 67 (8)
- Capital - Disposals/Repayments - - - - -
18 Total Capital 59 - 59 67 (8)
300 Total Outturn 531 2 529 543 (14)

Explanation of Major Variances greater than £3m:

Note 1 - Underspend mainly due to the re-phasing of activity between 2019-20 and 2020-21.

Note 2 - £2m underspend on Funeral Support Payments loans - The budget of £6.2 million was based on the Scottish Fiscal Commission’s forecast which had assumed an earlier launch date. Funeral Support Payment benefit expenditure is funded by a financial transactions (loans) budget. This type of budget is used when recoveries are expected (in this case from the deceased’s estate).

£6m underspend on capital consists of minor variances across a number of capital projects within the portfolio.

Remaining £1m consists of other minor variances across a number of Programmes within the portfolio.

Government Business and Constitutional Relations
Portfolio Outturn Statement for the Year Ended 31 March 2020
Restated
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
15 Government Business and Constitutional Relations 13 - 13 15 (2)
15 Total Expenditure Limit 13 - 13 15 (2)
UK Funded Annually Managed Expenditure
- Total AME - - - - -
15 Total Resources 13 - 13 15 (2)
- Total Capital - - - - -
15 Total Outturn 13 - 13 15 (2)

Explanation of Variances:

Total Outturn variance of £2m consists of minor variances across a number of Programmes within the portfolio.

The Crown Office and Procurator Fiscal Service
Portfolio Outturn Statement for the Year Ended 31 March 2020
2018-19
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Expenditure Limit
Staff Costs
79 The Crown Office and Procurator Fiscal Service 89 89 89 -
- Other - - -
Administration Expenditure
9 Accommodation 8 8 7 1
1 Travel/Transport 1 1 1 -
15 Legal 15 15 14 1
6 Supplies and Services 6 6 6 -
4 Capital Charges 4 4 4 -
- Other Office Costs 2 2 1 1
114 Total Expenditure Limit 125 - 125 122 3
UK Funded Annually Managed Expenditure
1 Impairment 1 14 14 2 12
1 Total AME 14 - 14 2 12
115 Total Resources 139 - 139 124 15
6 Capital - Additions 1 7 7 10 (3)
6 Total Capital 7 - 7 10 (3)
121 Total Outturn 146 - 146 134 12

Explanation of Major Variances greater than £3m:

Note 1 - Toxicology project (£2.4m expected spend in year) was deferred.

Note 2 - Provision for litigation case not budgeted for.

Remaining £4m consists of other minor variances across a number of Programmes within the portfolio.


Contact

Email: accountancyservicesunit@gov.scot