The Scottish Government Consolidated Accounts for the year ended 31 March 2018
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS
4. Income
4a. Operating income, analysed by classification and activity, is as follows:
| Total Income | Income Not Applied | 2017-18 Income Applied | 2016-17 Income Applied | |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| Administration Income: | ||||
| Allowable within admin cost limit | 12 | - | 12 | 11 |
| Other: | ||||
| Fees and charges (1) | 4 | - | 4 | 6 |
| Total Administration Income | 16 | - | 16 | 17 |
| Programme Income: | ||||
| Finance and the Constitution | 1 | - | 1 | 1 |
| Health and Sport | 619 | - | 619 | 6,336 |
| Education and Skills | 107 | - | 107 | 96 |
| Economy, Jobs and Fair Work | 58 | - | 58 | 35 |
| Justice | 20 | 3 | 17 | 16 |
| Communities, Social Security & Equalities | 17 | - | 17 | 8 |
| Environment, Climate Change and Land Reform | 109 | - | 109 | 105 |
| Culture, Tourism and External Affairs | - | - | - | - |
| Rural Economy and Connectivity | 559 | - | 559 | 550 |
| Crown Office and Procurator Fiscal Service | 4 | 4 | - | 1 |
| Total Programme Income | 1,494 | 7 | 1,487 | 7,148 |
| Total | 1,510 | 7 | 1,503 | 7,165 |
(1) The SG complies with HM Treasury and Office of Public Sector cost allocation and charging requirements.
4b. Income Not Applied
Income not applied are amounts for surrender to the Scottish Consolidated Fund in accordance with the Scotland Act 1998 (Designation of Receipts) Order 2009.
| The major items of income not applied are: | Cash Received | Accrued | 2017-18 | 2016-17 |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| Repayment of interest | - | - | - | - |
| Designated receipts - Fines, forfeitures and fixed penalties (1) | - | - | - | 23 |
| Non-designated receipts - Proceeds of Crime and other | 7 | - | 7 | 7 |
| Total Income Not Applied | 7 | - | 7 | 30 |
(1) In accordance with Scotland Act 2016, from 1 April 2017 fines, forfeitures and fixed penalties previously surrendered to the Scottish Consolidated Fund as income not applied have been retained as a source of funding for Scottish Administration.
4c. Interest Receivable
All interest receivable is external to the consolidated portfolio accounting boundary. It is included within the Operating Outturn Statement as income applied, unless it is required to be surrendered to the Scottish Consolidated Fund.
| Total Income | Income Not Applied | 2017-18 Income Applied | 2016-17 Total Income | |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| Programme Income: | ||||
| Environment, Climate Change and Land Reform | 101 | - | 101 | 80 |
| Communities, Social Security and Equalities | - | - | - | 1 |
| Rural Economy and Connectivity | 6 | - | 6 | 5 |
| Total | 107 | - | 107 | 86 |
4d. Interest Payable
| 2017-18 Total | 2016-17 Total | |
|---|---|---|
| £m | £m | |
| Finance lease charges allocated in the year including on balance sheet PFI/PPP contracts | 183 | 156 |
| Other interest | 4 | 2 |
| Total | 187 | 158 |
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