Scottish Government consolidated accounts 2016 to 2017

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office.


Departmental Expenditure Limit ( DEL) Public Expenditure within departmental programmes which form departments’ multi-year budget plan against which departments manage their spending. Departmental Expenditure Limits will identify separate elements for capital and current spending.
Annually Managed Expenditure ( AME) Public Expenditure within departmental programmes but outside the Departmental Expenditure Limit and managed annually because it cannot reasonably be subject to firm multi-year limits, or should be subject to special handling.
Other Expenditure Outwith the Departmental Expenditure Limit ( ODEL) Expenditure that is provided for in the budget but is not included in the total budget for Scotland for control purposes.
Capital charges An annual charge reflecting the consumption of fixed assets (depreciation) and any impairment, to ensure that the full cost of departmental activities is measured.
Resource accounting The application of accruals accounting for reporting the expenditure of central government and a framework for analysing expenditure by departmental objectives, relating these to outputs where possible.
Resource budgeting Planning and controlling public expenditure on a resource accounting basis.


Enail: Alison Douglas,

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road

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