The Scottish Government Consolidated Accounts for the year ended 31 March 2018

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS


21. Resource Budget

The resource budget detailed in the outturn statements is the consolidated budget for the Scottish Government. The following table provides a reconciliation of the budgets shown in the accounts with the total budget for Scotland approved by the Scottish Parliament.

  2017-18 2016-17
£m £m
Budget (Scotland) Act 2017 39,300 36,949
Scotland's Autumn Budget Revision - Scottish Statutory Instrument 2017 No. 399 19 259
Scotland's Spring Budget Revision - Scottish Statutory Instrument 2018 No. 113 421 372
Total approved spending 39,740 37,580
Less activities not included in these accounts:
Capital Borrowing (24) -
National Records of Scotland (30) (26)
Office of the Scottish Charity Regulator (3) (3)
Scottish Courts and Tribunals Service (109) (107)
Scottish Fiscal Commission (2) -
Revenue Scotland (5) (5)
Food Standards Scotland (16) (15)
Scottish Housing Regulator (4) (4)
NHS and Teachers' Pension Schemes (4,568) (3,300)
Forestry Commission (Scotland) (68) (57)
Scottish Parliament Corporate Body (102) (100)
Audit Scotland (9) (8)
Consolidated Portfolios' approved estimates 34,800 33,955
Portfolio analysis Budget Act Approval 2017-18 Capital Budget 2017-18 Operating Budget
£m £m £m
Finance and the Constitution 74 4 70
Health and Sport 13,559 431 13,128
Education and Skills 3,465 544 2,921
Economy, Jobs and Fair Work 414 31 383
Justice 2,477 24 2,453
Communities, Social Security & Equalities 11,020 240 10,780
Environment, Climate Change and Land Reform 357 168 189
Culture, Tourism and External Affairs 274 - 274
Rural Economy and Connectivity 2,854 605 2,249
Crown Office and Procurator Fiscal Service 113 4 109
Administration 193 13 180
  34,800 2,064 32,736

Budgets approved by the Scottish Parliament are applied to the consolidated accounts as detailed above. The budgets advised to HM Treasury include items outwith the scope of the Scottish Parliament. A reconciliation between the 2017-18 budget approved by the Scottish Parliament and the amount drawn down from HM Treasury is provided below.

  2017-18
£m
Total spending approved by Scottish Parliament 39,740
NDPB's non cash budgets 160
Judicial salaries 32
Repayment of NLF and other loans by Scottish Water (47)
Forth Road Crossing technical adjustment (10)
Sleeper contract technical adjustment 28
Provision of Scottish Funding Council grant-in-aid to support working capital requirements (2)
IFRS - PPP/PFI adjustments (29)
IFRS - revenue financed infrastructure projects (Transport Scotland) (119)
Police loan charges (5)
Fines, Forfeitures and Fixed Penalties/Crown Estate income (36)
HM Treasury funding for DEL not included in Spring Budget Revision 326
HM Treasury funding for AME not included in Spring Budget Revision (inc. NDPBs) 165
Total Managed Expenditure budget draw down from HM Treasury 40,203
Analysed by spending category:
Departmental Expenditure Limit (DEL) 19,226
Annually Managed Expenditure (AME) 20,977
  40,203

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