Scottish Government consolidated accounts 2016 to 2017
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office.
Consolidated Statements of Comprehensive Net Expenditure and Changes in Taxpayers' Equity
Consolidated Statements of Comprehensive Net Expenditure
and Changes in Taxpayers' Equity
For the year ended 31 March 2017
| Note | General Fund £m |
Revaluation Reserve £m |
Total £m |
|
|---|---|---|---|---|
| Balance at 1 April 2016 | 20,623 | 9,558 | 30,181 | |
| Net operating cost for the year | (31,862) | - | (31,862) | |
| Net gain/(loss) on revaluation/indexation of property, plant and equipment | - | 771 | 771 | |
| Net gain/(loss) on asset transfers & adjustments | - | - | - | |
| Actuarial gain/(loss) on NHS Highland Pension Liability | - | - | - | |
| Total Comprehensive Net Expenditure | (31,862) | 771 | (31,091) | |
| Non Cash Charges | ||||
| Non cash charges - auditor's remuneration | 3a | 2 | - | 2 |
| Non cash charges - NHS adjustment | (10) | - | (10) | |
| Non current asset adjustment | - | - | - | |
| Non cash charges - Roads adjustment | - | - | - | |
| Total Non Cash Charges | (8) | - | (8) | |
| Other Reserve Movements | ||||
| NHS Highland pension adjustment | - | - | - | |
| Movement in working capital - non-territorial health boards | - | - | - | |
| Transfer of fixed assets (to)/from other bodies | (3) | 5 | 2 | |
| Transfers between reserves | 222 | (222) | - | |
| Non-current asset adjustments | 5 | (5) | - | |
| Roads historic value adjustment | (125) | - | (125) | |
| Prior Year Adjustments | 9 | - | 9 | |
| Net movement on investment funds | 2 | - | 2 | |
| Total Other Reserve Movements/Adjustments | 110 | (222) | (112) | |
| Funding | ||||
| Parliamentary Funding | 33,189 | - | 33,189 | |
| Less funding to pensions schemes | (347) | - | (347) | |
| Less funding to NRS, OSCR, Scottish Courts and Tribunals Service, Revenue Scotland and Scottish Housing Regulator | (140) | - | (140) | |
| Net parliamentary funding drawn down | 32,702 | - | 32,702 | |
| Movement of balance with the SCF | (489) | - | (489) | |
| Movement in working capital | (12) | - | (12) | |
| Net Funding Position | 22 | 32,201 | - | 32,201 |
| Net increase/(decrease) in year | 441 | 549 | 990 | |
| Balance at 31 March 2017 | 21,064 | 10,107 | 31,171 |
Explanation of Reserves:
General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.
Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).
Consolidated Statements of Comprehensive Net Expenditure
and Changes in Taxpayers' Equity
For the year ended 31 March 2016
| Note | General Fund £m |
Revaluation Reserve £m |
Total £m |
|
|---|---|---|---|---|
| Balance as at 1 April 2015 | 18,843 | 9,841 | 28,684 | |
| Net operating cost for the year | (31,399) | - | (31,399) | |
| Net gain/(loss) on revaluation/indexation of property, plant and equipment | - | (79) | (79) | |
| Net gain/(loss) on asset transfers & adjustments | (1) | - | (1) | |
| Actuarial gain/(loss) on NHS Highland Pension Liability | 3 | - | 3 | |
| Total Comprehensive Expenditure for the year ended 31 March 2015 | (31,397) | (79) | (31,476) | |
| Non Cash Charges | ||||
| Non cash charges - auditor's remuneration | 3a | 3 | - | 3 |
| Non current asset adjustment | - | - | - | |
| Non cash charges - minor NHS adjustments | 3a | - | - | - |
| Total Non Cash Charges | 3 | - | 3 | |
| Other Reserve Movements | ||||
| NHS Highland pension adjustment | 4 | - | 4 | |
| Movement in working capital - non-territorial health boards | (4) | - | (4) | |
| Transfer of fixed assets (to)/from other bodies | (8) | (17) | (25) | |
| Transfers between reserves | 166 | (166) | - | |
| Non-current asset adjustments | 478 | (21) | 457 | |
| Net movement on investment funds | 1 | - | 1 | |
| Total Other Reserve Movements/Adjustments | 637 | (204) | 433 | |
| Funding | ||||
| Parliamentary Funding | 31,100 | - | 31,100 | |
| Less funding to pensions schemes | (360) | - | (360) | |
| Less funding to NRS, OSCR, Scottish Court Service and Scottish Housing Regulator | (104) | - | (104) | |
| Net parliamentary funding drawn down | 30,636 | - | 30,636 | |
| Funding from National Insurance Contributions | 1,912 | - | 1,912 | |
| Movement of balance with the SCF | (11) | - | (11) | |
| Net Funding Position | 22 | 32,537 | - | 32,537 |
| Net increase/(decrease) in year | 1,780 | (283) | 1,497 | |
| Balance at 31 March 2016 | 20,623 | 9,558 | 30,181 |
Explanation of Reserves:
General Fund – The General Fund represents the total assets less liabilities of the Scottish Government, to the extent that they are not represented by the revaluation reserve and financing items.
Revaluation Reserve – The Revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments (excluding donated assets).
Contact
Enail: Alison Douglas, alison.douglas@gov.scot
Phone: 0300 244 4000 – Central Enquiry Unit
The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG
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