Publication - Corporate report
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.
Audit Scotland
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 | 14.623 | 0.360 | 14.983 |
| Funding Changes | (0.803) | 0.000 | (0.803) |
| Technical Adjustments | 0.000 | 0.000 | 0.000 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | 0.000 | 0.000 | 0.000 |
| Total changes proposed | (0.803) | 0.000 | (0.803) |
| Proposed Budget following Spring Budget Revision | 13.820 | 0.360 | 14.180 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Audit Scotland | 13.820 | 0.360 | 14.180 |
| Total Expenditure Limit | 13.820 | 0.360 | 14.180 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Audit Scotland | 0.000 | 0.000 | 0.800 |
| Total UK Funded AME | 0.000 | 0.000 | 0.800 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Audit Scotland | 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 | 13.820 | 0.360 | 14.180 |
Total Limit on Income (accruing resources) 1.000
Schedule 3.1 Audit Scotland
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 14.623 | 0.360 | 14.983 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 14.623 | 0.360 | 14.983 |
| Proposed Changes | (0.803) | 0.000 | (0.803) |
| SBR Proposed Budget | 13.820 | 0.360 | 14.180 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Return of £1,080k minus £277k being reclaimed for additional fees | (0.803) | 0.000 | (0.803) |
| Proposed Changes | (0.803) | 0.000 | (0.803) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 13.820 | 0.360 | 14.180 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 13.820 | 0.360 | 14.180 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Capital- | 0.000 | 0.200 | 0.200 |
| Support to Parliament & the Auditor General: | - | - | - |
| Current expenditure- | 23.012 | 0.160 | 23.172 |
| Less: income from fees and charges- | (9.192) | 0.000 | (9.192) |
| Support to the Accounts Commission: | - | - | - |
| Current expenditure | 15.793 | 0.000 | 15.793 |
| Less: income from fees and charges- | (15.793) | 0.000 | (15.793) |
| Net Expenditure | 13.820 | 0.360 | 14.180 |