Publication - Corporate report
Scottish Budget 2022 to 2023: final outturn report
A statement of final outturn for the financial year 2022 to 2023 against the statutory limits authorised by the Scottish Parliament through the appropriate legislative processes.
Annex A: Outturn Reconciliation between HMT Basis and Scottish Government Basis
| 2022-23 Reconciliation from Scottish Government Consolidated Accounts to HMT Final Outturn | Scottish Budget Variance | Remove GIA and add HMT resource capital and FT | AME / Other | HMT Budget Variance | Non-Cash | HMT Budget Variance (excl. Non-Cash) |
|---|---|---|---|---|---|---|
| £million | £million | £million | £million | £million | £million | |
| Finance and Economy | (40) | 11 | 4 | (25) | (50) | (75) |
| Health and Social Care | (261) | (78) | 227 | (112) | 10 | (102) |
| Education and Skills | (56) | (71) | 405 | 278 | (402) | (124) |
| Net Zero Energy and Transport | (110) | (125) | (6) | (241) | (44) | (285) |
| Constitution External Affairs and Culture | (4) | (4) | 1 | (7) | 0 | (7) |
| Justice and Veterans | (31) | 2 | 4 | (25) | (5) | (30) |
| Rural Affairs and Islands | (3) | 0 | 0 | (3) | (10) | (13) |
| Social Justice Housing and Local Government | 5 | 0 | (57) | (52) | 19 | (33) |
| Deputy First Minister and Cabinet Secretary for Covid Recovery | (5) | 1 | 0 | (4) | 0 | (4) |
| The Crown Office and Procurator Fiscal | (4) | 0 | (2) | (6) | 1 | (5) |
| Total Scottish Government | (509) | (264) | 576 | (197) | (481) | (678) |
| Environmental Standards Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| Food Standards Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| National Records of Scotland | (1) | 0 | 0 | (1) | 1 | 0 |
| NHS & Teachers Pension Schemes | 175 | 0 | (175) | 0 | 0 | 0 |
| Office of the Scottish Charity Regulator | 0 | 0 | 0 | 0 | 0 | 0 |
| Registers of Scotland | (6) | 0 | 2 | (4) | 2 | (2) |
| Revenue Scotland | 0 | 0 | 0 | 0 | 0 | 0 |
| Scottish Courts and Tribunal Service | (3) | 0 | (1) | (4) | 3 | (1) |
| Scottish Fiscal Commission | 0 | 0 | 0 | 0 | 0 | 0 |
| Scottish Housing Regulator | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Scottish Administration | (344) | (264) | 402 | (206) | (475) | (681) |
| Scottish Parliament | (2) | 0 | 0 | (2) | 1 | (1) |
| Audit Scotland | (1) | 0 | 0 | (1) | 0 | (1) |
| Total Scottish Budget | (347) | (264) | 402 | (209) | (474) | (683) |
| Funding Adjustments – late UK Supplementary Estimate funding reduction | (67) | |||||
| Funding Adjustments – reduction in borrowing | 182 | |||||
| Funding Adjustments – reductions in Financial Transactions | 82 | |||||
| Funding Adjustments – reductions relating to IFRS 16 underspends | 160 | |||||
| Total | (326) | |||||
Contact
Email: Corporate.reporting@gov.scot
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