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Publication - Corporate report

Spring Budget Revision 2019-20 Supporting Document

Published
6 February 2020
Directorate
Financial Management Directorate
Part of
Economy
ISBN
9781839605314

This document supports the Budget (Scotland ) Act 2019 Amendment Regulations 2020 known as the Spring Budget Revision 2019-20 and provides details of revised Level 2 and 3 budgets.

View supporting documents Supporting documents

Finance, Economy and Fair Work

Schedule 2.1 Total Changes for the Spring Budget Revision

Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 548.6 218.2 766.8
Changes Proposed
Funding Changes -2.0 -40.0 -42.0
Technical Adjustments 1.1 0.0 1.1
Net Whitehall Transfers 0.8 0.0 0.8
Net Transfers within Scottish Block 16.5 -13.9 2.6
Total changes proposed 16.4 -53.9 -37.5
Proposed Budget following Spring Budget Revision 565.0 164.3 729.3
Operating Capital Total
£m £m £m
Expenditure Limit:
Scottish Public Pensions Agency 19.4 4.0 23.4
Finance 81.3 17.2 98.5
Economic Advice 15.4 0.0 15.4
Enterprise, Trade and Investment 316.4 142.1 458.5
Digital Strategy 25.5 0.0 25.5
Accountant in Bankruptcy 2.5 0.8 3.3
Employability and Training 52.5 0.2 52.7
European Social Fund 0.0 0.0 0.0
European Regional Development Fund 0.0 0.0 0.0
Central Government Grants to Local Authorities 52.0 0.0 52.0
Total Expenditure Limit 565.0 164.3 729.3
UK Funded AME:
Total UK Funded AME 0.0 0.0 0.0
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Budget 565.0 164.3 729.3
Total Limit on Income (accruing resources) 300.0

Schedule 3.1 Scottish Public Pensions Agency
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 19.2 4.0 23.2
ABR changes 1.2 0.0 1.2
ABR Budget 20.4 4.0 24.4
Proposed changes -1.0 0.0 -1.0
SBR Proposed Budget 19.4 4.0 23.4
Summary of proposed changes
Miscellaneous minor transfers -1.0 0.0 -1.0
-1.0 0.0 -1.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 19.4 4.0 23.4
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
19.4 4.0 23.4
Budget Analysis
Agency Administration 19.4 4.0 23.4
Net Expenditure 19.4 4.0 23.4

Schedule 3.2 Finance
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 64.5 17.2 81.7
ABR changes 4.4 0.0 4.4
ABR Budget 68.9 17.2 86.1
Proposed changes 12.4 0.0 12.4
SBR Proposed Budget 81.3 17.2 98.5
Summary of proposed changes
Transfer from other Scottish Government portfolios for social advertising and public information in 2019-20 7.2 0.0 7.2
Transfer from Health to support eCommerce Shared Services 2.5 0.0 2.5
Reapportionment of Corporate Running Cost across the portfolios 0.8 0.0 0.8
Miscellaneous minor transfers 1.9 0.0 1.9
12.4 0.0 12.4
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 81.3 17.2 98.5
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
81.3 17.2 98.5
Budget Analysis
Scotland Act Implementation 3.3 0.0 3.3
Scottish Government Capital Projects 14.6 17.2 31.8
Exchequer and Finance 18.1 0.0 18.1
Public Information and Engagement 10.0 0.0 10.0
Scottish Futures Trust 9.1 0.0 9.1
Procurement Shared Services 26.2 0.0 26.2
Net Expenditure 81.3 17.2 98.5

Schedule 3.3 Economic Advice
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 11.0 0.0 11.0
ABR changes 3.3 0.0 3.3
ABR Budget 14.3 0.0 14.3
Proposed changes 1.1 0.0 1.1
SBR Proposed Budget 15.4 0.0 15.4
Summary of proposed changes
Miscellaneous minor transfers 1.1 0.0 1.1
1.1 0.0 1.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 15.4 0.0 15.4
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
15.4 0.0 15.4
Budget Analysis
Consumer Scotland Policy and Advice 5.9 0.0 5.9
Council of Economic Advisers 0.1 0.0 0.1
Office of the Chief Economic Adviser 8.1 0.0 8.1
Economic Policy and Advice 1.3 0.0 1.3
Net Expenditure 15.4 0.0 15.4

Schedule 3.4 Enterprise, Trade and Investment
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 313.5 192.5 506.0
ABR changes -6.2 -8.5 -14.7
ABR Budget 307.3 184.0 491.3
Proposed changes 9.1 -41.9 -32.8
SBR Proposed Budget 316.4 142.1 458.5
Summary of proposed changes
Release of emerging/planned underspend to support priorities -5.0 -40.0 -45.0
Transfer of responsibility from Digital Economy in relation to Digital Growth Fund 2.2 12.0 14.2
Transfer to Communities and Local Government in relation to investment into Scottish Partnership for Regeneration in Urban Centres (SPRUCE) 0.0 -10.5 -10.5
Deployment of emerging/planned underspend to support additional investments by Scottish Enterprise 7.8 0.0 7.8
Additional income in relation to Scottish Enterprise loan repayments -5.0 0.0 -5.0
Transfer from Energy to Scottish Enterprise to fund a project in the Fife Energy Park 2.5 0.0 2.5
Technical adjustment to the fair value of financial instruments arising from the application of IFRS9 0.9 0.0 0.9
Miscellaneous minor transfers 5.7 -3.4 2.3
9.1 -41.9 -32.8
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 326.4 142.1 468.5
Less: Retained Income -10.0 0.0 -10.0
Capital Receipts Applied 0.0 0.0 0.0
316.4 142.1 458.5
Budget Analysis
Enterprise 281.8 4.1 285.9
Innovation, Industries and Trade Investment 23.4 12.0 35.4
Scottish National Investment Bank 11.2 126.0 137.2
Net Expenditure 316.4 142.1 458.5

Schedule 3.5 Digital Strategy
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 31.1 12.0 43.1
ABR changes -1.6 0.0 -1.6
ABR Budget 29.5 12.0 41.5
Proposed changes -4.0 -12.0 -16.0
SBR Proposed Budget 25.5 0.0 25.5
Summary of proposed changes
Transfer to Enterprise, Trade and Investment in relation to Digital Growth Fund 0.0 -12.0 -12.0
Transfer to Enterprise, Trade and Investment responsibility in relation to Digital Economy -2.2 0.0 -2.2
Miscellaneous minor transfers -1.8 0.0 -1.8
-4.0 -12.0 -16.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 25.5 0.0 25.5
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
25.5 0.0 25.5
Budget Analysis
Digital Strategy 25.5 0.0 25.5
Net Expenditure 25.5 0.0 25.5

Schedule 3.6 Accountant in Bankruptcy
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 2.5 0.8 3.3
ABR changes -0.2 0.0 -0.2
ABR Budget 2.3 0.8 3.1
Proposed changes 0.2 0.0 0.2
SBR Proposed Budget 2.5 0.8 3.3
Summary of proposed changes
Additional non-cash budget cover for depreciation 0.2 0.0 0.2
0.2 0.0 0.2
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 12.7 0.8 13.5
Less: Retained Income -10.2 0.0 -10.2
Capital Receipts Applied 0.0 0.0 0.0
2.5 0.8 3.3
Budget Analysis
AiB Agency Administration 2.5 0.8 3.3
Net Expenditure 2.5 0.8 3.3

Schedule 3.7 Employability and Training
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 56.5 0.2 56.7
ABR changes -0.6 0.0 -0.6
ABR Budget 55.9 0.2 56.1
Proposed changes -3.4 0.0 -3.4
SBR Proposed Budget 52.5 0.2 52.7
Summary of proposed changes
Release of emerging/planned underspend to support priorities -3.0 0.0 -3.0
Miscellaneous minor transfers -0.4 0.0 -0.4
-3.4 0.0 -3.4
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 52.5 0.2 52.7
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
52.5 0.2 52.7
Budget Analysis
Employability and Training 52.5 0.2 52.7
Net Expenditure 52.5 0.2 52.7

Schedule 3.8 European Social Fund - 2014-20 Programmes
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.0 0.0 0.0
ABR changes 0.0 0.0 0.0
ABR Budget 0.0 0.0 0.0
Proposed changes 0.0 0.0 0.0
SBR Proposed Budget 0.0 0.0 0.0
Summary of proposed changes
0.0 0.0 0.0
0.0 0.0 0.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 0.0 0.0 0.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
0.0 0.0 0.0
Budget Analysis
ESF Central Government Spend- EC Income 0.0 0.0 0.0
ESF Central Government Spend 0.0 0.0 0.0
ESF Grants to Local Authorities 0.0 0.0 0.0
ESF Grants to Local Authorities - EC Income 0.0 0.0 0.0
Net Expenditure 0.0 0.0 0.0

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.9 European Regional Development Fund - 2014-20 Programmes
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.0 0.0 0.0
ABR changes 0.0 0.0 0.0
ABR Budget 0.0 0.0 0.0
Proposed changes 0.0 0.0 0.0
SBR Proposed Budget 0.0 0.0 0.0
Summary of proposed changes
0.0 0.0 0.0
0.0 0.0 0.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 0.0 0.0 0.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
0.0 0.0 0.0
Budget Analysis
ERDF Central Government Spend - EC Income 0.0 0.0 0.0
ERDF Central Government Spend 0.0 0.0 0.0
ERDF Grants to Local Authorities 0.0 0.0 0.0
ERDF Grants to Local Authorities - EC Income 0.0 0.0 0.0
Net Expenditure 0.0 0.0 0.0

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.10 Central Government Grants to Local Authorities
Details of Proposed Budget

Proposed Changes Operating Capital Total
£m £m £m
Original Budget 50.0 0.0 50.0
ABR changes 0.0 0.0 0.0
ABR Budget 50.0 0.0 50.0
Proposed changes 2.0 0.0 2.0
SBR Proposed Budget 52.0 0.0 52.0
Summary of proposed changes
Additional funds for Growth Accelerators 2.0 0.0 2.0
2.0 0.0 2.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 52.0 0.0 52.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
52.0 0.0 52.0
Budget Analysis
Growth Accelerators 2.0 0.0 2.0
Town Centre Fund 50.0 0.0 50.0
Net Expenditure 52.0 0.0 52.0

Contact

Email: Finance.co-ordination@gov.scot

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