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.


4. Income

4a. Operating income, analysed by classification and activity, is as follows:

Total Income Income Not
Applied
2018-19
Income
Applied
2017-18
Income
Applied
£m £m £m £m
Administration Income:
Allowable within admin cost limit 14 - 14 12
Other:
Fees and charges (1) 4 - 4 4
Total Administration Income 18 - 18 16
Programme Income:
Health and Sport 597 - 597 619
Communities and Local Government 11 - 11 17
Finance, Economy and Fair Work 69 - 69 56
Education and Skills 97 - 97 107
Justice 15 - 15 17
Transport, Infrastructure and Connectivity 10 - 10 18
Environment, Climate Change and Land Reform 116 - 116 109
Rural Economy 678 - 678 544
Culture, Tourism and External Affairs - - - -
Social Security and Older People - - - -
Government Business and Constitutional Relations - - - -
Crown Office and Procurator Fiscal Service 5 4 1 -
Total Programme Income 1,598 4 1,594 1,487
Total 1,616 4 1,612 1,503

(1) The SG complies with HM Treasury and Office of Public Sector cost allocation and charging requirements.

4b. Income Not Applied

Income not applied are amounts for surrender to the Scottish Consolidated Fund in accordance with the Scotland Act 1998 (Designation of Receipts) Order 2009, as amended by the Scottish Act 2016.

The major items of income not applied are: Cash
Received
Accrued 2018-19 2017-18
£m £m £m £m
Non-designated receipts - Proceeds of Crime and other 3 1 4 7
Total Income Not Applied 3 1 4 7

4c. Interest Receivable

All interest receivable is external to the consolidated portfolio accounting boundary. It is included within the Operating Outturn Statement as income applied, unless it is required to be surrendered to the Scottish Consolidated Fund.

Total
Income
Income
Not
Applied
2018-19
Income
Applied
2017-18
Income
Applied
£m £m £m £m
Programme Income:
Environment, Climate Change and Land Reform 103 - 103 101
Transport, Infrastructure and Connectivity 7 - 7 6
Total 110 - 110 107

4d. Interest Payable

2018-19 2017-18
Total Total
£m £m
Finance lease charges allocated in the year including on balance sheet PFI/PPP contracts 203 183
Other interest 2 4
Total 205 187

Contact

Email: alison.douglas@gov.scot

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