Publication - Corporate report
Scottish Budget 2021 to 2022: final outturn report
Report to present a statement of Final Outturn for the financial year 2021 to 2022 against the statutory limits authorised through the appropriate legislative processes by the Scottish Parliament.
Annex A – Outturn Reconciliation between HMT Basis and Scottish Government Basis
| 2021-22 Reconciliation from Scottish Government Consolidated Accounts to HMT Final Outturn | Scottish Budget Variance | NDPBs / Other Bodies | AME / Other | HMT Budget Variance | Non-Cash | HMT Budget Variance (excl. Non-Cash) |
|---|---|---|---|---|---|---|
| £million | £million | £million | £million | £million | £million | |
| Finance and Economy | (536) | (17) | 28 | (525) | (51) | (576) |
| Health and Sport | 64 | 2 | 23 | 89 | (7) | 82 |
| Education and Skills | (806) | (23) | 86 | (743) | 659 | (84) |
| Net Zero Energy and Transport | (475) | (12) | 5 | (482) | (37) | (519) |
| Constitution External Affairs and Culture | 1 | (4) | 8 | 5 | 2 | 7 |
| Justice | (39) | 0 | 0 | (39) | (1) | (40) |
| Rural Affairs and Islands | (72) | 0 | 3 | (69) | (1) | (70) |
| Social Justice Housing and Local Government | (121) | 0 | 94 | (27) | (0) | (27) |
| Deputy First Minister and Cabinet Secretary for Covid Response | (9) | 0 | 0 | (9) | 0 | (9) |
| The Crown Office and Procurator Fiscal | 5 | 0 | (7) | (2) | 0 | (2) |
| Total Scottish Government | (1,988) | (54) | 240 | (1,802) | 564 | (1,238) |
| Food Standards Scotland | (1) | 0 | (0) | (1) | (0) | (1) |
| National Records of Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| NHS & Teachers Pension Schemes | (60) | 0 | 60 | 0 | 0 | 0 |
| Office of the Scottish Charity Regulator | (0) | 0 | (0) | (0) | (0) | (0) |
| Registers of Scotland | (25) | 0 | 14 | (11) | (0) | (11) |
| Revenue Scotland | (0) | 0 | 0 | (0) | (0) | (0) |
| Scottish Courts and Tribunal Service | (7) | 0 | (0) | (7) | 4 | (3) |
| Scottish Fiscal Commission | (0) | 0 | 0 | (0) | 0 | (0) |
| Scottish Housing Regulator | (1) | 0 | 0 | (1) | 0 | (1) |
| Total Scottish Administration | (2,082) | (54) | 314 | (1,822) | 568 | (1,254) |
| Scottish Parliament Corporate Body | (4) | 0 | (0) | (4) | 1 | (3) |
| Audit Scotland | (1) | 0 | 0 | (1) | 0 | (1) |
| Total Scottish Budget | (2,087) | (54) | 314 | (1,827) | 569 | (1,258) |
| Funding Adjustments – late UK Supplementary Estimate funding reduction | 46 | |||||
| Funding Adjustments – reduction in borrowing | 299 | |||||
| Funding Adjustments – reductions in Financial Transactions | 214 | |||||
| Total | (699) | |||||
- Scottish Budget Variance – The difference between actual outturn and budget as reported in the Scottish Government Accounts and also brings in those bodies within the Scottish Administration boundary and directly funded bodies.
- NDPBs / Other Bodies – The Scottish Government Consolidated Accounts includes the grant in aid to the Scottish Government sponsored bodies. To reconcile this to HMT Treasury reporting the grant in aid is removed and replaced with the actual expenditure in those bodies.
- AME / Other – refers to Annually Managed Expenditure and Outside Departmental Expenditure which does not form part of our Scotland Reserve limit and therefore is removed.
- Non Cash – refers to accounting adjustments such as depreciation and does not form part of the Scotland Reserve therefore is removed from the Scottish Budget variance to get to the HMT Budget variance.
- HMT Budget Variance – is the difference between actual outturn and budget for resource, capital and financial transactions which is reported to HMT. Note the funding adjustments in the table relate to changes to funding post conclusion of the Spring Budget Revision and forms part of the overall Scotland Reserve. Note the Scottish Government has a limit of £700 million which can be carried forward in full for use in future years.
Contact
Email: fiscalmanagement@gov.scot
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