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.


Health and Sport

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
12,909 Health and Sport 13,919 592 13,327 13,329 (2)
12,909 Total Expenditure Limit 13,919 592 13,327 13,329 (2)
UK Funded Annually Managed Expenditure
155 Health 146 - 146 146 -
155 Total AME 146 - 146 146 -
Other Expenditure
28 Health - Revenue-financed infrastructure 1 42 5 37 41 (4)
28 Total Other Expenditure 42 5 37 41 (4)
13,092 Total Resources 14,107 597 13,510 13,516 (6)
329 Capital - Additions 2 291 - 291 313 (22)
(17) Capital - Disposals 2 (8) - (8) - (8)
121 Capital (Other Expenditure) - Additions 3 62 - 62 66 (4)
433 Total Capital 345 - 345 379 (34)
13,525 Total Outturn 14,452 597 13,855 13,895 (40)

In addition to direct expenditure, the share of administration costs allocated to the Health and Sport portfolio is £nil. This gives a total net expenditure of £13,855m.

With effect from 2017-18, gross income and expenditure for the portfolio excludes income received from Integration Authorities on the basis that this presentation better reflects the funding relationship between Integration Authorities and NHS Boards. This adjustment has no impact on the portfolio's net outturn position.
Income of £5,879m was received by Boards in 2018-19 (2017-18: £5,412m) for provision of healthcare services commissioned by Integration Authorities. NHS funding to Integration Authorities for 2018-19 totalled £5,988m (2017-18: £5,486m).

Explanation of Major Variances greater than £3m:

Note 1 Lower than anticipated charges for impairments.

Note 2 Variance relates to Financial Transactions, which is a ring-fenced form of funding for specific purposes and cannot be spent on other capital projects. The underspend arises from timing of funding for the GP sustainability loans scheme, which is now being delivered in 2019-20.

Note 3 Adjustment to the spend profile of four hub projects resulting from minor changes in the project timelines.

Remaining £2m relates to the ring-fenced non-cash depreciation budget and cannot be used to buy goods and services.

Contact

Email: alison.douglas@gov.scot

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