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 | 152.081 | 1.000 | 153.081 |
| ABR changes | 0.030 | 0.000 | 0.030 |
| ABR Budget | 152.111 | 1.000 | 153.111 |
| Proposed Changes | (0.875) | 0.000 | (0.875) |
| SBR Proposed Budget | 151.236 | 1.000 | 152.236 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Patient Safety Commissioner + AME Movement | (0.875) | 0.000 | (0.875) |
| Proposed Changes | (0.875) | 0.000 | (0.875) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 152.236 | 1.000 | 153.236 |
| Less: Retained Income | (1.000) | 0.000 | (1.000) |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 151.236 | 1.000 | 152.236 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Administration Costs | 150.436 | 0.000 | 150.436 |
| Capital Expenditure | 0.000 | 1.000 | 1.000 |
| AME - Pension liabilities | 0.800 | 0.000 | 0.800 |
| Net Expenditure | 151.236 | 1.000 | 152.236 |