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.


Social Security and Older People

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
12 Social Security 1 49 - 49 57 (8)
- Social Security Assistance 2 191 - 191 193 (2)
25 Equalities 23 - 23 24 (1)
37 Total Expenditure Limit 263 - 263 274 (11)
UK Funded Annually Managed Expenditure
- UK Funded AME -
- Total AME - - - - -
37 Total Resources 263 - 263 274 (11)
- Capital - Additions 3 18 - 18 15 3
- Total Capital 18 - 18 15 3
37 Total Outturn 281 - 281 289 (8)

In addition to direct expenditure, the share of administration costs allocated to the Social Security and Older People portfolio is £9m. This gives a total net expenditure of £290m.

Explanation of Major Variances greater than £3m:

Note 1 £3m as a result of the reclassification of Social Security Scotland expenditure (see Note 3). Further £5m of miscellaneous minor underspends across a range of programmes.

Note 2 This budget is demand led and funds Carer's Allowance, Carer's Allowance Supplement and Best Start Grant. The budget was set with reference to Scottish Fiscal Commission and UK Office for Budget Responsibility forecasts.

Note 3 Reclassification of Social Security Scotland expenditure (see note 1).

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

The Scottish Commission on Social Security (SCOSS) was established as an advisory Non-Ministerial Department with effect from January 2019, set up to provide independent scrutiny of the Scottish social security system (including benefit regulations). SCOSS will publish annual accounts from financial reporting period 2020-21 onwards, under Accounts Direction from Scottish Ministers. All expenditure incurred by SCOSS in the period from January until 31 March 2019 is reported within the Social Security and Older People Portfolio. The amount included in Social Security line above is £11,255.84. For further information see https://www.gov.scot/groups/scottish-commission-on-social-security/

Contact

Email: alison.douglas@gov.scot

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