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.


3. Note to the Cash Flow Statement

3a. Adjustment to Operating Activities for Non-cash Transactions

2018-19
Net
Restated
2017-18
Net
£m £m
Depreciation 488 438
Impairment/Write-backs 60 48
Total Capital Charges 548 486
Loss/(Profit) on disposal of property, plant and equipment (9) (8)
Loss/(Profit) on disposal of assets held for sale 3 -
Capitalised Interest - financial assets (76) (53)
Student Loans fair value adjustment 514 329
Investment fair value adjustment 118 (5)
Income from donated asset additions (6) (15)
Auditors Fees 2 2
Unrealised exchange rate (gain)/loss 3 2
NHS Lothian - transfer of assets - 1
Other non-cash items (4) (3)
Release of finance lease liability 3 -
NHS Highland - movement in year in LG pension costs - 16
NHS Boards consolidation adjustments 165 93
Total 1,261 845

3b. Analysis of Capital Charges by Portfolio

Portfolio Depreciation Impairment/
Write Backs
2018-19
Total
2017-18 Total
£m £m £m £m
Health and Sport 307 53 360 351
Communities and Local Government - - - -
Finance, Economy and Fair Work 2 - 2 5
Education and Skills 2 - 2 1
Justice 38 1 39 30
Transport, Infrastructure and Connectivity 89 - 89 53
Environment, Climate Change and Land Reform 6 - 6 6
Rural Economy 28 7 35 22
Culture, Tourism and External Affairs - - - -
Social Security and Older People - - - -
Government Business and Constitutional Relations - - - -
Crown Office and Procurator Fiscal Service 4 - 4 6
Total Programme 476 61 537 474
Administration 12 (1) 11 12
Total Capital Charges 488 60 548 486

3c. Audit Fee

The consolidated audit fee for 2018-19 is £5m (Core Portfolios £1m). Part of the audit fee, including that of the Core Portfolios, is a notional charge, as noted above. Other entities within the consolidation boundary pay fees. The consolidated audit fee for 2017-18 was £5m (Core Portfolios £1m). There were no additional charges in relation to non audit work undertaken by Audit Scotland.

3d. Movement in Working Capital

Note Opening
Balances
Closing
Balances
2018-19
Net
Movement
2017-18
Net
Movement
£m £m £m £m
Inventories 8 106 121
Net Decrease/(Increase) (15) -
Receivables and other assets
Due within one year 11 1,333 1,078 255 (104)
Due after more than one year 11 104 150 (46) (56)
Less: Capital included in PPE (36) (23) (13) 13
Less: Capital included in investment - (3) 3 (10)
Less: Receivable from SCF 11 (141) - (141) (157)
Less: General Fund receivable included above 11 (1) - (1) (9)
NHS boards prior year adjustments - - - -
NHS Greater Glasgow and Clyde adjustment (1) - (1) -
NHS boards consolidation adjustment 747 740 7 (85)
Total 2,005 1,942
Net Decrease/(Increase) 63 (408)
Payables and other liabilities
Due within one year 12 3,387 3,974 587 238
Due after more than one year 12 3,773 3,725 (48) 186
Less: Capital included in PPE (131) (99) 32 (38)
Less: Capital included in intangibles (1) (4) (3) 3
Less: Capital included in Investment (5) (8) (3) (3)
Less: SCF corporate payable included in above 12 (585) (979) (394) 40
Less: Payable to SCF 12 - (24) (24) -
Less: NLF payable included in above 12 (622) (591) 31 30
Less: PFI imputed leases 12 (2,988) (3,115) (127) (205)
Less: Financial Guarantees included in above 12 (18) - 18 3
NHS boards consolidation adjustment 92 50 (42) 14
Total 2,902 2,929
Net (Decrease)/Increase 27 268
Provisions (Current and non-current)
Due within one year 13a 179 220 41 (65)
Due after more than one year 13a 845 880 35 141
Less: Capital provisions 5 5 - 5
NHS boards consolidation adjustment 549 471 (78) 17
Total 1,578 1,576
Net (Decrease)/Increase (2) 98
Total Net Movement 73 (42)

Contact

Email: alison.douglas@gov.scot

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