Consolidated Accounts: year ended 31 March 2023

Scottish Government Consolidated Accounts for year ended 31 March 2023.


Departmental Expenditure Limit (DEL) - Public Expenditure within departmental programmes which form departments’ multi-year budget plan against which departments manage their spending. Departmental Expenditure Limits will identify separate elements for capital and current spending.

Annually Managed Expenditure (AME) - Public Expenditure within departmental programmes but outside the Departmental Expenditure Limit and managed annually because it cannot reasonably be subject to firm multi-year limits, or should be subject to special handling.

Other Expenditure Outwith the Departmental Expenditure Limit (ODEL) - Expenditure that is provided for in the budget but is not included in the total budget for Scotland for control purposes.

Capital charges - An annual charge reflecting the consumption of fixed assets (depreciation) and any impairment, to ensure that the full cost of departmental activities is measured.

Resource accounting - The application of accruals accounting for reporting the expenditure of central government and a framework for analysing expenditure by departmental objectives, relating these to outputs where possible.

Resource budgeting - Planning and controlling public expenditure on a resource accounting basis.



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