Spring Budget Revision 2025-26 - supporting document

Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.


The Crown Office and Procurator Fiscal Service

Schedule 2.1 Total Changes for the Spring Budget Revision

Total Changes for the Spring Budget Revision Operating
£m
Capital
£m
Total
£m
Total Budget following the Autumn Budget Revision 237.058 13.770 250.828
Funding Changes 0.000 0.000 0.000
Technical Adjustments 13.250 0.000 13.250
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block 0.671 0.000 0.671
Total changes proposed 13.921 0.000 13.921
Proposed Budget following Spring Budget Revision 250.979 13.770 264.749
Expenditure Limit Operating
£m
Capital
£m
Total
£m
The Crown Office and Procurator Fiscal Service 237.729 12.400 250.129
Total Expenditure Limit 237.729 12.400 250.129
UK Funded AME Operating
£m
Capital
£m
Total
£m
The Crown Office and Procurator Fiscal Service 13.250 1.370 14.620
Total UK Funded AME 13.250 1.370 14.620
Other Expenditure Operating
£m
Capital
£m
Total
£m
The Crown Office and Procurator Fiscal Service 0.000 0.000 0.000
Total Other Expenditure 0.000 0.000 0.000
Total Budget Operating
£m
Capital
£m
Total
£m
Total Budget 250.979 13.770 264.749

Total Limit on Income (accruing resources) 3.000

Schedule 3.1 The Crown Office and Procurator Fiscal Service

Details of Proposed Budget

Proposed Changes Operating
£m
Capital
£m
Total
£m
Original Budget 235.358 13.770 249.128
ABR changes 1.700 0.000 1.700
ABR Budget 237.058 13.770 250.828
Proposed Changes 13.921 0.000 13.921
SBR Proposed Budget 250.979 13.770 264.749
Summary of proposed changes Operating
£m
Capital
£m
Total
£m
AME budget requirement as included in the SE 2025-26 13.250 0.000 13.250
Miscellaneous minor transfers 0.671 0.000 0.671
Proposed Changes 13.921 0.000 13.921
Proposed Budget following Spring Budget Revision Operating
£m
Capital
£m
Total
£m
Gross Expenditure 250.979 13.770 264.749
Less: Retained Income 0.000 0.000 0.000
Less: Capital Receipts Applied 0.000 0.000 0.000
250.979 13.770 264.749
Budget Analysis Operating
£m
Capital
£m
Total
£m
Staff Costs 188.471 0.000 188.471
Office Costs 49.258 0.000 49.258
Case Related 0.000 0.000 0.000
Centrally Managed Costs 0.000 0.000 0.000
Centrally Managed Costs - AME 13.250 1.370 14.620
Capital Expenditure 0.000 12.400 12.400
Net Expenditure 250.979 13.770 264.749

Contact

Email: Finance.Co-ordination@gov.scot

Back to top