Scottish Government Consolidated Accounts: year ended 31 March 2022
Scottish Government Consolidated Accounts for year ended 31 March 2022.
Consolidated Statements of Comprehensive Net Expenditure and Changes in Taxpayer's Equity
| Note | General Fund | Revaluation Reserve | Total | |
|---|---|---|---|---|
| £m | £m | £m | ||
| Balance at 1 April 2021 | 23,041 | 10,509 | 33,550 | |
| Net operating cost for the year | (47,201) | - | (47,201) | |
| Net gain/(loss) on revaluation/indexation of property, plant and equipment | 6 | - | 2,743 | 2,743 |
| Non-Operating gain/(loss) on transfer of property, plant and equipment | 6 | - | - | - |
| Total Comprehensive Expenditure for the year ended 31 March 2022 | (47,201) | 2,743 | (44,458) | |
| Non Cash Charges | ||||
| Non cash charges - auditor's remuneration | 5e | 5 | - | 5 |
| Non cash charges - NHS Adjustment | 4 | - | 4 | |
| Non cash charges - Roads adjustment | 6 | 13 | - | 13 |
| Total Non Cash charges | 22 | - | 22 | |
| Other Reserve movements | ||||
| NHS Adjustment | 16 | 16 | ||
| Transfer between reserves | 347 | (347) | - | |
| Total other reserve movements/adjustments | 363 | (347) | 16 | |
| Funding | ||||
| Parliamentary Funding | 48,776 | - | 48,776 | |
| Less funding to pensions schemes | 136 | - | 136 | |
| Less funding to Revenue Scotland, National Records of Scotland, Office of Scottish Charity Regulator, Scottish Courts and Tribunals Service, Scottish Fiscal Commission and Scottish Housing Regulator | (112) | - | (112) | |
| Net parliamentary funding drawn down | 23 | 48,800 | - | 48,800 |
| Movement of balance with the SCF | (356) | (356) | ||
| Net funding position | 48,444 | - | 48,444 | |
| Net increase/(decrease) in year | 1,628 | 2,396 | 4,024 | |
| Balance as at 31 March 2022 | 24,669 | 12,905 | 37,574 | |
Explanation of Reserves:
General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.
Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).
| Note | General Fund | Revaluation Reserve | Total | |
|---|---|---|---|---|
| £m | £m | £m | ||
| Balance at 1 April 2020 | 22,762 | 10,676 | 33,438 | |
| Net operating cost for the year | (48,201) | - | (48,201) | |
| Net gain/(loss) on revaluation/indexation of property, plant and equipment | 6 | - | (63) | (63) |
| Non-Operating gain/(loss) on transfer of property, plant and equipment | 6 | - | - | - |
| Total Comprehensive Expenditure for the year ended 31 March 2021 | (48,201) | (63) | (48,264) | |
| Non Cash Charges | ||||
| Non cash charges - auditor's remuneration | 5e | 5 | - | 5 |
| Non cash charges - NHS adjustment | - | - | - | |
| Non cash charges - Roads adjustment | 75 | - | 75 | |
| Total Non Cash charges | 80 | - | 80 | |
| Other Reserve movements | ||||
| Transfer of non-current assets | - | - | - | |
| Other Adjustment | (2) | - | (2) | |
| NHS Adjustment | (77) | - | (77) | |
| Transfer between reserves | 104 | (104) | - | |
| Total other reserve movements/adjustments | 25 | (104) | (79) | |
| Funding | ||||
| Parliamentary Funding | 48,290 | - | 48,290 | |
| NHS Adjustment | - | - | - | |
| Less funding to pensions schemes | (113) | - | (113) | |
| Less funding to Revenue Scotland, National Records of Scotland, Office of Scottish Charity Regulator, Scottish Courts and Tribunals Service, Scottish Fiscal Commission and Scottish Housing Regulator | (49) | - | (49) | |
| Net parliamentary funding drawn down | 23 | 48,128 | - | 48,128 |
| Movement of balance with the SCF | 247 | - | 247 | |
| Net funding position | 48,375 | - | 48,375 | |
| Net increase/(decrease) in year | 279 | (167) | 112 | |
| Balance as at 31 March 2021 | 23,041 | 10,509 | 33,550 | |
Explanation of Reserves:
General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.
Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).
Contact
Email: alison.douglas@gov.scot
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