Scottish Budget 2021 to 2022: final outturn report

Summary

20. The Scottish Government's approach means that budgets are carefully managed across more than one year, with limited funding carried forward into the following year to support budget plans approved by the Scottish Parliament. This approach recognises fluctuations in demand and associated costs across spending review periods, ensuring no loss of spending power in Scotland. Table 3 below sets out the final Reserve carry forward position. As indicated above the majority of the £699 million underspend was already included in the 2022-23 funding position with the remainder fully allocated during 2022-23 as part of the Autumn and Spring Budget Revision processes.