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.


Justice

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
26 Community Justice Services 29 - 29 31 (2)
1 Judiciary 1 - 1 1 -
14 Criminal Injuries Compensation 17 - 17 18 (1)
136 Legal Aid 1 134 - 134 138 (4)
51 Police Central Government 2 63 2 61 57 4
5 Safer and Stronger Communities 10 5 5 5 -
406 Police and Fire Pensions 3 425 - 425 446 (21)
265 Scottish Prison Service 278 8 270 272 (2)
26 Miscellaneous 4 31 - 31 35 (4)
1,092 Scottish Police Authority 5 1,169 - 1,169 1,149 20
284 Scottish Fire and Rescue Service 6 299 - 299 293 6
86 Central Government Grants to Local Authorities 87 - 87 87 -
2,392 Total Expenditure Limit 2,543 15 2,528 2,532 (4)
UK Funded Annually Managed Expenditure
(6) Scottish Prison Service (1) - (1) (1) -
(6) Total AME (1) - (1) (1) -
Other Expenditure
72 Scottish Prison Service 74 - 74 74 -
5 Scottish Police Authority Loan Charges 6 - 6 6 -
77 Total Other Expenditure 80 - 80 80 -
2,463 Total Resources 2,622 15 2,607 2,611 (4)
15 Capital - Additions 7 9 - 9 22 (13)
- Capital - Disposals 7 (1) - (1) - (1)
- Capital (Other Expenditure) - Additions 7 - 7 5 2
15 Total Capital 15 - 15 27 (12)
2,478 Total Outturn 2,637 15 2,622 2,638 (16)

In addition to direct expenditure, the share of administration costs allocated to the Justice portfolio is £8m. This gives a total net expenditure of £2,630m.

Explanation of Major Variances greater than £3m:

Note 1 Lower than anticipated Scottish Legal Aid Fund working capital requirement.

Note 2 Additional expenditure mainly due to the revised Scottish sponsorship contribution to the UK Government led ESMCP and FIRELINK projects. Also additional agreed resources for Police Investigations and Review Commissioner to meet the increased demands placed on the organisation.

Note 3 Police and Fire Pensions are demand-led in nature. Lower than anticipated expenditure relates to more officers eligible to retire staying in post.

Note 4 Lower than expected grant payments to support organisations due to timing and individual support costs. Also lower than anticipated miscarriage of justice compensation payments.

Note 5 Higher than anticipated Scottish Police Authority working capital requirement.

Note 6 Higher than anticipated Scottish Fire and Rescue Service working capital requirement.

Note 7 £4m as a result of a change in categorisation of the Home Office-led Emergency Services Mobile Communications Programme (ESMCP) contribution with the part of the project no longer capitalised and £5m following the revised timing of Scottish Prison Service projects.

Remaining £6m consists of other minor variances across a number of programmes within the portfolio.

Contact

Email: alison.douglas@gov.scot

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