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
21. Resource Budget
The resource budget detailed in the outturn statements is the consolidated budget for the Scottish Government. The following table provides a reconciliation of the budgets shown in the accounts with the total budget for Scotland approved by the Scottish Parliament.
| 2017-18 | 2016-17 | |
|---|---|---|
| £m | £m | |
| Budget (Scotland) Act 2017 | 39,300 | 36,949 |
| Scotland's Autumn Budget Revision - Scottish Statutory Instrument 2017 No. 399 | 19 | 259 |
| Scotland's Spring Budget Revision - Scottish Statutory Instrument 2018 No. 113 | 421 | 372 |
| Total approved spending | 39,740 | 37,580 |
| Less activities not included in these accounts: | ||
| Capital Borrowing | (24) | - |
| National Records of Scotland | (30) | (26) |
| Office of the Scottish Charity Regulator | (3) | (3) |
| Scottish Courts and Tribunals Service | (109) | (107) |
| Scottish Fiscal Commission | (2) | - |
| Revenue Scotland | (5) | (5) |
| Food Standards Scotland | (16) | (15) |
| Scottish Housing Regulator | (4) | (4) |
| NHS and Teachers' Pension Schemes | (4,568) | (3,300) |
| Forestry Commission (Scotland) | (68) | (57) |
| Scottish Parliament Corporate Body | (102) | (100) |
| Audit Scotland | (9) | (8) |
| Consolidated Portfolios' approved estimates | 34,800 | 33,955 |
| Portfolio analysis | Budget Act Approval | 2017-18 Capital Budget | 2017-18 Operating Budget |
|---|---|---|---|
| £m | £m | £m | |
| Finance and the Constitution | 74 | 4 | 70 |
| Health and Sport | 13,559 | 431 | 13,128 |
| Education and Skills | 3,465 | 544 | 2,921 |
| Economy, Jobs and Fair Work | 414 | 31 | 383 |
| Justice | 2,477 | 24 | 2,453 |
| Communities, Social Security & Equalities | 11,020 | 240 | 10,780 |
| Environment, Climate Change and Land Reform | 357 | 168 | 189 |
| Culture, Tourism and External Affairs | 274 | - | 274 |
| Rural Economy and Connectivity | 2,854 | 605 | 2,249 |
| Crown Office and Procurator Fiscal Service | 113 | 4 | 109 |
| Administration | 193 | 13 | 180 |
| 34,800 | 2,064 | 32,736 |
Budgets approved by the Scottish Parliament are applied to the consolidated accounts as detailed above. The budgets advised to HM Treasury include items outwith the scope of the Scottish Parliament. A reconciliation between the 2017-18 budget approved by the Scottish Parliament and the amount drawn down from HM Treasury is provided below.
| 2017-18 | |
|---|---|
| £m | |
| Total spending approved by Scottish Parliament | 39,740 |
| NDPB's non cash budgets | 160 |
| Judicial salaries | 32 |
| Repayment of NLF and other loans by Scottish Water | (47) |
| Forth Road Crossing technical adjustment | (10) |
| Sleeper contract technical adjustment | 28 |
| Provision of Scottish Funding Council grant-in-aid to support working capital requirements | (2) |
| IFRS - PPP/PFI adjustments | (29) |
| IFRS - revenue financed infrastructure projects (Transport Scotland) | (119) |
| Police loan charges | (5) |
| Fines, Forfeitures and Fixed Penalties/Crown Estate income | (36) |
| HM Treasury funding for DEL not included in Spring Budget Revision | 326 |
| HM Treasury funding for AME not included in Spring Budget Revision (inc. NDPBs) | 165 |
| Total Managed Expenditure budget draw down from HM Treasury | 40,203 |
| Analysed by spending category: | |
| Departmental Expenditure Limit (DEL) | 19,226 |
| Annually Managed Expenditure (AME) | 20,977 |
| 40,203 | |
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