Spring Budget Revision 2023-2024 guide: finance update for the FPAC
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision (SBR) 2023 to 2024.
D. Additional Transparency
106. In response to the Committee request for alternative Budget comparator information an additional Annex to the budget documentation was published on 31 January (Additional Disclosure of Prior Year Comparative Information).
107. Updated information for 2023-24 is presented at Annex B that includes the impact of SBR changes, allowing further analysis of how individual Level 3 budget lines have changed over the course of the year. As before the workbook presents an analysis of the comparator information requested down to the Level 3 budgets set out in the main Budget document.
108. A summary table of that data is presented below showing the combined impact of in year movements at portfolio level.
| Budget Bill (following Portfolio Reshuffle) | IFRS 16 | Internal Transfers | Funding | Spring Budget Revision | |
|---|---|---|---|---|---|
| Audit Scotland | 12.2 | 6.3 | - | - | 18.5 |
| Constitution, External Affairs and Culture | 313.1 | 0.5 | 1.5 | 17.2 | 329.3 |
| Crown Office & Procurator Fiscal | 196.6 | 4.4 | 0.1 | 8.4 | 209.5 |
| Deputy First Minister and Finance | 19,467.6 | 4.7 | 1,176.8 | -2,803.8 | 17,845.3 |
| Education and Skills | 4,178.9 | 3.5 | -284.7 | 670.2 | 4,567.9 |
| Justice and Home Affairs | 3,354.0 | 16.5 | 10.8 | 313.4 | 3,694.8 |
| NHS Recovery, Health & Social Care | 18,754.7 | 60.6 | -718.4 | 920.5 | 19,017.3 |
| Rural Affairs, Land Reform and Islands | 1,169.7 | 1.4 | -18.6 | -64.4 | 1,088.0 |
| Scottish Parliament | 134.2 | - | - | -1.3 | 132.9 |
| Social Justice | 6,608.0 | -3.0 | -143.7 | 95.5 | 6,556.7 |
| Transport, Net Zero & Just Transition | 4,266.5 | 98.0 | -69.4 | -236.7 | 4,058.4 |
| Wellbeing Economy, Fair Work & Energy | 1,361.7 | 5.0 | 48.7 | 23.7 | 1,439.0 |
| Grand Total | 59,817.1 | 197.7 | 0.0 | -1,057.3 | 58,957.5 |
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