Scottish Government Consolidated Accounts: year ended 31 March 2021
Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.
Losses, Gifts and Special Payments
The following losses and special payments have been audited by the Scottish Government's auditors. Losses and special payments are in the nature of transactions which Parliament cannot be supposed to have contemplated when approving the annual Budget Act and subsequent Amendment Orders. The Scottish Public Finance Manual requires a formal approval procedure to regularise such transactions and their notation in the annual accounts.
Losses Statement
| 2020-21 | 2020-21 | Restated 2019-20 | |
|---|---|---|---|
| Portfolio | No of Cases | £m | £m |
| Health & Sport (1) | 4,338 | 14.43 | 3.03 |
| Finance (2) | 1,560 | 2.63 | 1.84 |
| Education & Skills | 1,515 | 0.11 | 0.11 |
| Justice | 461 | 0.15 | 0.08 |
| Transport, Infrastructure and Connectivity | 4 | 22.89 | 10.49 |
| Environment, Climate Change and Land Reform | 1 | 0.03 | 0.89 |
| Rural Economy and Tourism | 447 | 0.28 | 1.17 |
| Economy, Fair Work and Culture (2) | - | - | 0.32 |
| Social Security and Older People | 6,177 | 11.07 | 4.13 |
| Administration | 28 | 0.03 | 0.14 |
(1) £0.087m irrecoverable student nursing bursaries have been included, although information was not accessible to report the number of cases involved (2019: £0.13m, case number was not accessible)
(2) Losses of £0.32m reported for Finance, Economy and Fair Work in 2019-20 were related to Economy and Fair Work, now part of the Economy, Fair Work and Culture portfolio.
Details of cases over £0.30m:
| Portfolio | Details | 2020-21 £m |
|---|---|---|
| Transport, Infrastructure and Connectivity | Loans for vessels reorganised as assets under construction | 22.86 |
There were two case over £0.30m in 2019-20.
Special Payments
| 2020-21 | 2020-21 | 2019-20 | |
|---|---|---|---|
| Portfolio | No of Cases | £m | £m |
| Health & Sport | 1382 | 55.32 | 51.31 |
| Finance | 12 | 0.01 | 0.01 |
| Education & Skills | 7 | 0.003 | 0.03 |
| Justice | 277 | 3.76 | 3.78 |
| Transport, Infrastructure and Connectivity | - | - | 65.00 |
| Environment, Climate Change and Land Reform | 1 | 0.21 | - |
| Rural Economy and Tourism | 112 | 0.08 | 0.02 |
| Social Security and Older People | 1 | 0.005 | 0.004 |
| Crown Office and Procurator Fiscal Service | 13 | 40.19 | 0.47 |
| Administration | 5 | 0.07 | 0.15 |
Details of cases over £0.30m:
| Portfolio | 2020-21 No of Cases | Details | 2020-21 £m | 2019-20 £m |
|---|---|---|---|---|
| Health and Sport: NHS Boards: | Clinical Compensation Payments: | |||
| - | Golden Jubilee Foundation | - | 0.37 | |
| 3 | NHS Dumfries and Galloway | 1.35 | 1.98 | |
| 2 | NHS Fife | 2.20 | 4.05 | |
| 1 | NHS Forth Valley | 1.15 | - | |
| 5 | NHS Grampian | 3.14 | 0.88 | |
| - | NHS Greater Glasgow and Clyde | - | 0.94 | |
| - | NHS Highland | - | 1.52 | |
| 3 | NHS Lanarkshire | 1.14 | 4.06 | |
| 9 | NHS Lothian | 5.12 | 5.05 | |
| 1 | NHS Tayside | 1.12 | 1.20 | |
| - | NHS 24 | - | 0.53 | |
| Crown Office and Procurator Fiscal Service | 1 | Involvement with civil litigation brought against the Lord Advocate by individuals prosecuted in connection with the acquisition and administration of Rangers Football Club | 39.92 | - |
There were 25 cases over £0.30m in 2020-21 (2019-20: 31).
Gifts
The Scottish Government made gifts in the year as follows:
|
|
2020-21 | 2020-21 | Restated 2019-20 |
|---|---|---|---|
| Portfolio | No of Cases | £m | £m |
| Rural Economy and Tourism | - | - | 0.001 |
| Constitution, Europe and External Affairs (1) | - | - | 0.003 |
| Administration | 2 | 0.001 | 0.003 |
There were no cases over £0.30m in 2020-21 (2019-20: nil).
(1) Gifts of £0.003m reported for Culture, Tourism and External Affairs in 2019-20 were related to External Affairs, now part of the Contitution, Europe and External Affairs portfolio.
Leslie Evans
Principal Accountable Officer
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