Publication - Corporate report

Consolidated Accounts: year ended 31 March 2023

Scottish Government Consolidated Accounts for year ended 31 March 2023.

Consolidated Statement of Comprehensive Net Expenditure and Changes in Taxpayers’ Equity

Consolidated Statement of Comprehensive Net Expenditure and Changes in Taxpayers' Equity for the year ended 31 March 2023
	Note	General Fund £m	Revaluation Reserve £m	Total £m
Balance at 1 April 2022		24,669	12,905	37,574
Social Security prior year adjustments		105	-	105
Health Prior year adjustments		35	-	35
Revised Balance at 1 April 2022		24,809	12,905	37,714
Net operating cost for the year		(47,707)	-	(47,707)
Net gain/(loss) on revaluation/indexation of property, plant and equipment		1	4,587	4,588
Total Comprehensive Expenditure for the year ended 31 March		(47,706)	4,587	(43,119)
Non Cash Charges
Non cash charges - auditor's remuneration	3	2	-	2
Non cash charges - NHS Adjustment		55	-	55
Non cash charges - Roads adjustment	6	(28)	(31)	(59)
Total Non Cash charges		29	(31)	(2)
Other Reserve movements
NHS Adjustment		50	-	50
Other Adjustment		3	(3)	-
Transfer between reserves		131	(131)	-
Total other reserve movements/adjustments		184	(134)	(50)
Funding
Parliamentary Funding		49,640	-	49,640
Less funding to pensions schemes		(105)	-	(105)
Net parliamentary funding drawn down	25	49,535	-	49,535
Movement of balance with the SCF		642	-	642
Net funding position		50,177	-	50,177
Net increase/(decrease) in year		2,684	4,422	7,106
Balance as at 31 March 2023		27,493	17,327	44,820

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).

Consolidated Statement of Comprehensive Net Expenditure and Changes in Taxpayers' Equity for the year ended 31 March 2022
	Note	General Fund £m	Revaluation Reserve £m	Total £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		-	2,743	2,743
Total Comprehensive Expenditure for the year ended 31 March 2021		(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		13	-	13
Total Non Cash charges		22	-	22
Other Reserve movements
Transfer of non-current assets		-	-	-
Other Adjustment		16	-	16
NHS Adjustment		347	(347)	-
Transfer between reserves		363	(347)	16
Total other reserve movements/adjustments		48,776	-	48,776
Funding
Parliamentary Funding		0	-	-
NHS Adjustment		136	-	136
Less funding to pensions schemes		(112)	-	(112)
Net parliamentary funding drawn down	25	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

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