Information

Scottish Government consolidated accounts: 2018-2019

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


Communities and Local Government

Portfolio Outturn Statement for the Year Ended 31 March 2019

2017-18
Outturn
Programme Variance
Note
Gross
Expenditure
Income
Applied
Outturn Budget Variance
£m £m £m £m £m £m
Expenditure Limit
7,452 Local Government 1 7,490 - 7,490 7,474 16
6 Planning 8 - 8 8 -
480 Housing 2 647 11 636 647 (11)
57 Social Justice and Regeneration 59 - 59 57 2
21 Third Sector 21 - 21 22 (1)
1 Governance and Reform 1 - 1 1 -
106 Central Government Grants to Local Authorities 102 - 102 102 -
8,123 Total Expenditure Limit 8,328 11 8,317 8,311 6
UK Funded Annually Managed Expenditure
2,666 Non-Domestic Rates 2,636 - 2,636 2,636 -
(1) Housing 3 17 - 17 10 7
- Third Sector 1 - 1 1 -
2,665 Total AME 2,654 - 2,654 2,647 7
10,788 Total Resources 10,982 11 10,971 10,958 13
210 Capital - Additions/Advances 4 221 - 221 189 32
(52) Capital - Disposals/Repayments 4 (76) - (76) - (76)
158 Total Capital 145 - 145 189 (44)
10,946 Total Outturn 11,127 11 11,116 11,147 (31)

In addition to direct expenditure, the share of administration costs allocated to the Communities and Local Government portfolio is £16m. This gives a total net expenditure of £11,132m.

Explanation of Major Variances greater than £3m:

Note 1 £10m of accrued funding in relation to the backdated 2018-19 element of the Teachers Pay award which will not be paid until 2019-20. £6m of additional funding for Dumfries and Galloway Council's waste services, following the recent termination of Dumfries and Galloway Council's waste services contract with Renewi PLC.

Note 2 £8m of additional Housing receipts. £3m of miscellaneous minor underspends across a range of programmes.

Note 3 Higher than anticipated loan impairment in respect of IFRS 9 estimated expected credit loss assessment of financial assets at amortised cost.

Note 4 The underspend of £44m mostly relates to the demand-led nature of the housing loan schemes, including Mid Market Rent (£14m), Open Market Shared Equity (£6m), Infrastructure Loan Fund (£6m) and Home Energy Efficiency Programmes Scotland (HEEPS) (£6m). Further £16m due to re-profiling of Building Scotland Fund's projects where anticipated investment was unable to conclude before 31 March, partially offset by reclassification of housing receipts (£4m).

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

Contact

Email: alison.douglas@gov.scot

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