The Scottish Government Consolidated Accounts for the year ended 31 March 2018

Summary of Resource Outturn

2016-17 Outturn	Programme Resources	Outturn	2017-18 Budget	Variance
£m		£m	£m	£m
87	Finance and the Constitution	64	70	(6)
12,875	Health and Sport	13,092	13,128	(36)
2,666	Education and Skills	2,831	2,921	(90)
302	Economy, Jobs and Fair Work	334	383	(49)
2,403	Justice	2,463	2,453	10
10,783	Communities, Social Security & Equalities	10,825	10,780	45
162	Environment, Climate Change and Land Reform	163	189	(26)
260	Culture, Tourism and External Affairs	263	274	(11)
2,041	Rural Economy and Connectivity	2,130	2,249	(119)
109	Crown Office and Procurator Fiscal Service	109	109	-
31,688	Total Programme Outturn	32,274	32,556	(282)
174	Administration	175	180	(5)
31,862	Total Outturn	32,449	32,736	(287)

Summary of Capital Outturn

2016-17 Outturn	Programme Resources	Outturn	2017-18 Budget	Variance
£m		£m	£m	£m
4	Finance and the Constitution	2	4	(2)
478	Health and Sport	433	431	2
480	Education and Skills	519	544	(25)
18	Economy, Jobs and Fair Work	52	31	21
2	Justice	15	24	(9)
176	Communities, Social Security & Equalities	158	240	(82)
41	Environment, Climate Change and Land Reform	169	168	1
4	Culture, Tourism and External Affairs	-	-	-
794	Rural Economy and Connectivity	650	605	45
4	Crown Office and Procurator Fiscal Service	4	4	-
2,001	Total Programme Outturn	2,002	2,051	(49)
7	Administration	10	13	(3)
2,008	Total Outturn	2,012	2,064	(52)

Summary of Total Outturn

2016-17 Total Outturn	Programme Resources	Resource Outturn	Capital Outturn	2017-18 Total Outturn	Budget	Variance
£m		£m	£m	£m	£m	£m
91	Finance and the Constitution	64	2	66	74	(8)
13,353	Health and Sport	13,092	433	13,525	13,559	(34)
3,146	Education and Skills	2,831	519	3,350	3,465	(115)
320	Economy, Jobs and Fair Work	334	52	386	414	(28)
2,405	Justice	2,463	15	2,478	2,477	1
10,959	Communities, Social Security & Equalities	10,825	158	10,983	11,020	(37)
203	Environment, Climate Change and Land Reform	163	169	332	357	(25)
264	Culture, Tourism and External Affairs	263	-	263	274	(11)
2,835	Rural Economy and Connectivity	2,130	650	2,780	2,854	(74)
113	Crown Office and Procurator Fiscal Service	109	4	113	113	-
33,689	Total Programme Outturn	32,274	2,002	34,276	34,607	(331)
181	Administration	175	10	185	193	(8)
33,870	Total Outturn	32,449	2,012	34,461	34,800	(339)

Financial performance and variance explanations
The Scottish Government has been aligned around the 5 Strategic Objectives that underpin the Purpose and describe a Scotland that is Wealthier and Fairer, Smarter, Healthier, Safer and Stronger and Greener. In order to monitor the progress in these key areas, the Scottish Government was set up in a portfolio structure. Performance by the chief operating decision maker is assessed by portfolio, not by strategic objectives. Major variances greater than £3m are explained in detail within the detailed portfolio outturn statements.

The detail of the total 2017-18 staff cost expenditure of £7,217m (2016-17: £7,068m) can be viewed within the Remuneration and Staff Report.

Finance and the Constitution

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
18	Scottish Public Pensions Agency		18	-	18	18	-
69	Other Finance	1	47	1	46	52	(6)
87	Total DEL		65	1	64	70	(6)
87	Total Resources		65	1	64	70	(6)
4	Capital DEL - Additions		2	-	2	4	(2)
4	Total Capital		2	-	2	4	(2)
91	Total Outturn		67	1	66	74	(8)

In addition to direct expenditure, the share of administration costs allocated to the Finance and the Constitution Portfolio is £5m (2016-17: £3m). This gives total net expenditure of £71m (2016-17: £94m).

Explanation of Major Variances greater than £3m:

Note 1 - Savings against estimates for HMRC running costs associated with the Scottish income tax powers.
Remaining £2m consists of other minor variances across a number of programmes within the portfolio.

Health and Sport

Portfolio Outturn Statement for the Year Ended 31 March 2018

Restated 2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
12,483	Health and Sport	1	13,512	603	12,909	12,940	(31)
12,483	Total DEL		13,512	603	12,909	12,940	(31)
Annually Managed Expenditure (AME)
360	Health		155	-	155	156	(1)
360	Total AME		155	-	155	156	(1)
Other Expenditure (ODEL)
32	Health - Revenue-financed infrastructure	2	44	16	28	32	(4)
32	Total ODEL		44	16	28	32	(4)
12,875	Total Resources		13,711	619	13,092	13,128	(36)
433	Capital DEL - Additions	3	329	-	329	312	17
(32)	Capital DEL - Disposals/Repayments	3	(17)	-	(17)	-	(17)
77	Capital ODEL - Additions		121	-	121	119	2
478	Total Capital		433	-	433	431	2
13,353	Total Outturn		14,144	619	13,525	13,559	(34)

In addition to direct expenditure, the share of administration costs allocated to the Health and Sport Portfolio is £nil (2016-17: £16m). This gives a total net expenditure of £13,525m (2016-17: £13,368m).

With effect from 2017-18, gross income and expenditure for the portfolio excludes income received from Integration Authorities on the basis that this presentation better reflects the funding relationship between Integration Authorities and NHS Boards. This adjustment has no impact on the portfolio's net outturn position.
Income of £5,412m was received by Boards in 2017-18 (2016-17: £5,493m) for provision of healthcare services commissioned by Integration Authorities. NHS funding to Integration Authorities for 2017-18 totalled £5,486m (2016-17: £5,575m).

Explanation of Major Variances greater than £3m:

Note 1 - Minor variances across the portfolio, with expenditure on depreciation charges lower than anticipated (£17m) and agreed re-profiling of spend into the next financial year (£14m).

Note 2 - Higher than anticipated donated assets for NHS Boards.

Note 3 - Additional Health Boards capital expenditure supported by higher than anticipated capital income.
Remaining £1m consists of other minor variances across a number of programmes within the portfolio.

Education and Skills

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
181	Learning		211	5	206	208	(2)
76	Children and Families	1	190	48	142	153	(11)
515	Higher Education Student Support	2	534	2	532	529	3
1,746	Scottish Funding Council (SFHEFC)	3	1,757	-	1,757	1,776	(19)
5	Advanced Learning and Science		5	-	5	5	-
226	Skills and Training	4	225	-	225	232	(7)
4	Central Government Grants to Local Authorities		125	-	125	125	-
2,753	Total DEL		3,047	55	2,992	3,028	(36)
Annually Managed Expenditure (AME)
(87)	Higher Education Student Support	5	(109)	52	(161)	(107)	(54)
(87)	Total AME		(109)	52	(161)	(107)	(54)
2,666	Total Resources		2,938	107	2,831	2,921	(90)
2	Capital DEL - Additions	6	10	-	10	14	(4)
620	Capital AME - Additions	7	654	-	654	530	124
(142)	Capital AME - Disposals/Repayments	7	(145)	-	(145)	-	(145)
480	Total Capital		519	-	519	544	(25)
3,146	Total Outturn		3,457	107	3,350	3,465	(115)

In addition to direct expenditure, the share of administration costs allocated to the Education and Skills Portfolio is £16m (2016-17: £15m). This gives a total net expenditure of £3,366m (2016-17: £3,161m).

Explanation of Major Variances greater than £3m:

Note 1 - £6m variance as a result of Disclosure Scotland retaining the English & Welsh Basics disclosure check business beyond an expected completion date of September 2017, resulting in additional income. Further £3m in lower Early Learning And Childcare expansion and trials costs as the model continued to evolve during the course of the year. Other minor variances of £2m.

Note 2 - Higher than anticipated uptake on demand-led student support budgets.

Note 3 - Lower than anticipated Scottish Funding Council working capital requirement.

Note 4 - £5m variance in respect of the Education Maintenance Allowance demand-led activity. Further minor variances in demand-led Employment and Training Support Initiatives programmes.

Note 5 - Technical financial adjustment to the fair value of student loans as Retail Price Index increase over the course of the year were lower than expected.

Note 6 - £2m of Disclosure Scotland value for money savings on their Transformation programme and other minor variances across the portfolio.

Note 7 - Net Student Loan advances lower than expected (£509m vs £530 budget) as Student Loan cash repayments higher than forecast.
Remaining £2m consists of other minor variances across a number of programmes within the portfolio.

Economy, Jobs and Fair Work

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
47	Parliamentary Business and Government Strategy	1	47	-	47	61	(14)
228	Enterprise and Energy	2	259	3	256	285	(29)
-	Accountant in Bankruptcy		13	12	1	1	-
17	Employability and Promoting Fair Work		35	-	35	36	(1)
2	European Social Fund 2014-20 Programmes		18	18	-	-	-
-	European Regional Development Fund 2014-20 Programmes		18	18	-	-	-
16	European Structural Funds - Closed Schemes	3	2	7	(5)	-	(5)
2	ESF Programme Operation		-	-	-	-	-
312	Total DEL		392	58	334	383	(49)
Annually Managed Expenditure (AME)
(9)	European Funds Programme Operation		-	-	-	-	-
(1)	Enterprise and Energy		-	-	-	-	-
(10)	Total AME		-	-	-	-	-
302	Total Resources		392	58	334	383	(49)
18	Capital DEL - Additions	4	52	-	52	31	21
18	Total Capital		52	-	52	31	21
320	Total Outturn		444	58	386	414	(28)

In addition to direct expenditure, the share of administration costs allocated to the Economy, Jobs and Fair Work Portfolio is £9m (2016-17: £12m). This gives a total net expenditure of £395m (2016-17: £332m).

Explanation of Major Variances greater than £3m:

Note 1 - Variance due to agreed reprofiling of projects within Regional City Deals packages.

Note 2 - £18 million due to lower than anticipated take-up of demand-led budgets including Local Energy Challenge Fund (LECF), Low Carbon Infrastructure Transition Programme (LCITP) and Community and Renewable Energy Scheme (CARES) and other demand-led current grant schemes. Further £11m as a result of lower than anticipated Scottish Enterprise working capital requirement mainly due to lower take-up of demand-led budgets in EIF Co-investment Fund.

Note 3 - Grant recoveries in relation to ESF/ERDF 2007-13 Programmes.

Note 4 - £19m of SG-administered loans to private companies funded from Financial Transactions. Remaining £2m in additional expenditure on Energy demand-led loan schemes, partially offset by lower than anticipated take-up of demand-led Renewable Energy Investment Fund (REIF) scheme.
Remaining £1m consists of other minor variances across a number of programmes within the portfolio.

Justice

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
25	Community Justice Services	1	26	-	26	31	(5)
1	Judiciary		1	-	1	1	-
17	Criminal Injuries Compensation	2	14	-	14	18	(4)
146	Legal Aid		136	-	136	138	(2)
27	Police Central Government	3	53	2	51	62	(11)
4	Safer and Stronger Communities		12	7	5	5	-
372	Police and Fire Pensions	4	406	-	406	351	55
269	Scottish Prison Service	5	273	8	265	270	(5)
37	Miscellaneous	6	26	-	26	32	(6)
1,075	Scottish Police Authority		1,092	-	1,092	1,092	-
275	Scottish Fire and Rescue Service	7	284	-	284	288	(4)
88	Central Government Grants to Local Authorities		86	-	86	86	-
2,336	Total DEL		2,409	17	2,392	2,374	18
Annually Managed Expenditure (AME)
(9)	Scottish Prison Service	8	(6)	-	(6)	1	(7)
(9)	Total AME		(6)	-	(6)	1	(7)
	Other Expenditure (ODEL)
71	Scottish Prison Service		72	-	72	73	(1)
5	Scottish Police Authority Loan Charges		5	-	5	5	-
76	Total ODEL		77	-	77	78	(1)
2,403	Total Resources		2,480	17	2,463	2,453	10
2	Capital DEL - Additions	9	15	-	15	24	(9)
2	Total Capital		15	-	15	24	(9)
2,405	Total Outturn		2,495	17	2,478	2,477	1

In addition to direct expenditure, the share of administration costs allocated to the Justice Portfolio is £8m (2016-17: £8m). This gives total net expenditure of £2,486m (2016-17: £2,413m).

Explanation of Major Variances greater than £3m:

Note 1 - Demand-led electronic monitoring and Intensive Support Packages expenditure lower than anticipated.

Note 2 - Fall in Scottish caseload reflecting reduction in levels of both crime and compensation awarded.

Note 3 - Revised timing of transformation projects aligned to the Policing 2026 Strategy.

Note 4 - Variance due to demand-led activity within Police and Fire Pensions linked to the level of retirees.

Note 5 - Variance due to maintenance and repairs savings (£3m) and lower than anticipated level of staff-related provisions (£1m)

Note 6 - Mainly due to revised timing of projects including £4m within Victim/Witness Support with further £1m as a result of lower than anticipated payments of compensation for miscarriage of justice.

Note 7 - Lower than anticipated Scottish Fire and Rescue Service working capital requirement reflecting the ability to reclaim VAT earlier than expected.

Note 8 - Variance due to the movement in the indices used to value specialised and non-specialised properties across Prison estate.

Note 9 - £7m variance following the revised timing of UK Government-led projects within the Emergency Services Mobile Communications Programme along with other minor variances across the portfolio including the ability to reclaim VAT earlier than expected.
Remaining £3m consists of other minor variances across a number of programmes within the portfolio.

Communities, Social Security and Equalities

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
7,349	Local Government	1	7,452	-	7,452	7,414	38
4	Planning		8	2	6	6	-
22	Third Sector		21	-	21	23	(2)
1	Local Governance and Elections		1	-	1	1	-
24	Equalities		25	-	25	24	1
456	Housing	2	495	15	480	462	18
1	Social Security	3	12	-	12	16	(4)
47	Social Justice and Regeneration	4	57	-	57	62	(5)
105	Central Government Grants to Local Authorities		106	-	106	106	-
8,009	Total DEL		8,177	17	8,160	8,114	46
Annually Managed Expenditure (AME)
2,768	Non-Domestic Rates		2,666	-	2,666	2,666	-
6	Housing		(1)	-	(1)	-	(1)
2,774	Total AME		2,665	-	2,665	2,666	(1)
10,783	Total Resources		10,842	17	10,825	10,780	45
219	Capital DEL - Additions	5	210	-	210	240	(30)
(43)	Capital DEL - Disposals/Repayments	5	(52)	-	(52)	-	(52)
176	Total Capital		158	-	158	240	(82)
10,959	Total Outturn		11,000	17	10,983	11,020	(37)

In addition to direct expenditure, the share of administration costs allocated to the Communities, Social Security and Equalities Portfolio is £28m (2016-17: £26m). This gives a total net expenditure of £11,011m (2016-17: £10,985m).

Explanation of Major Variances greater than £3m:

Note 1 - £35m of additional funding to local authorities announced during the 2018-19 Budget Bill process. £2m of additional expenditure on Customer First programme and other minor variances of £1m.

Note 2 - £18m of additional housing receipts classified as capital (see also Note 5).

Note 3 - Rephasing of Social Security Scotland set-up costs.

Note 4 - Variance in relation to the Empowering Communities Fund due to delayed start of the Aspiring Communities Fund (ESF Tackling Poverty Strategic Intervention). This is a new fund for 2018, which attracts EU funding. Applications for funding are assessed against relevant EU/ESF criteria which added to the approval processing time, leading to recipients not being offered grants until late in the year.

Note 5 - Variance primarily due to the demand-led nature of the housing related loan schemes. The key area that this relates to is the Infrastructure Loan Fund which was introduced in 2016-17. The scheme is dependent upon eligible sites becoming available. The underspend of £37m was partially redirected to the LAR Housing Trust who agreed to accelerate spend (£13m), and to the Open Market Shared Equity scheme covering the higher than anticipated demand (£3m). Other schemes where demand was lower than anticipated include Home Energy Efficiency Programmes Scotland (HEEPS) of £21m, Mid Market Rent of £10m and Help to Buy of £7m. Further underspends of £5m across a range of schemes within Housing and Social Justice & Regeneration.
Additional £18m as a result of the reclassification of housing receipts (see also Note 2).
Remaining £2m consists of other minor variances across a number of programmes within the portfolio.

Environment, Climate Change and Land Reform

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
62	Research, Analysis and Other Services		61	-	61	63	(2)
53	Marine		62	8	54	55	(1)
127	Environmental Services	1	129	-	129	146	(17)
15	Climate Change & Land Managers Renewables Fund	2	16	-	16	20	(4)
(95)	Scottish Water		3	101	(98)	(96)	(2)
162	Total DEL		271	109	162	188	(26)
Annually Managed Expenditure (AME)
-	Marine		1	-	1	1	-
-	Total AME		1	-	1	1	-
162	Total Resources		272	109	163	189	(26)
39	Capital DEL - Voted Loans		167	-	167	167	-
2	Capital DEL - Additions		2	-	2	1	1
41	Total Capital		169	-	169	168	1
203	Total Outturn		441	109	332	357	(25)

In addition to direct expenditure, the share of administration costs allocated to the Environment, Climate Change and Land Reform Portfolio is £6m (2016-17: £5m). This gives a total net expenditure of £338m (2016-17: £208m).

Explanation of Major Variances greater than £3m:

Note 1 - £6m as a result of lower than anticipated Zero Waste funding requirements for circular economy investment fund and waste implementation fund.
£3m following lower than anticipated uptake on demand-led Land Reform schemes with further £3m following the extension of timescale to complete the Isle of Ulva acquisition to 2018-19.
£3m of Scottish National Heritage Peatland Restoration project expenditure deferred due to severe winter weather.
Additional £2m made up of miscellaneous minor underspends across a range of programmes.

Note 2 - £2m variance as a result of lower than anticipated uptake on demand-led Land Managers Renewables Fund due to a reduction in UK Government subsidies. Additional £2m following lower than anticipated level of claims from Local Authorities for Private Water schemes and other minor variances.
Remaining £4m consists of other minor variances across a number of programmes within the portfolio.

Culture, Tourism and External Affairs

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
12	External Affairs		15	-	15	16	(1)
207	Culture, Tourism and Major Events	1	211	-	211	221	(10)
41	Historic Environment Scotland		37	-	37	37	-
260	Total DEL		263	-	263	274	(11)
260	Total Resources		263	-	263	274	(11)
4	Capital DEL - Additions		-	-	-	-	-
4	Total Capital		-	-	-	-	-
264	Total Outturn		263	-	263	274	(11)

In addition to direct expenditure, the share of administration costs allocated to the Culture, Tourism and External Affairs Portfolio is £4m (2016-17: £5m). This gives a total net expenditure of £267m (2016-17: £269m).

Explanation of Major Variances greater than £3m:

Note 1 - £5m variance following the agreed reprofiling of 2018 European Championships expenditure into 2018-19. Further £5m due to the lack of Financial Transactions expenditure requirement in 2017-18.
Remaining £1m consists of other minor variances across a number of programmes within the portfolio.

Rural Economy and Connectivity

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
160	EU Support and Related Services	1	647	527	120	148	(28)
4	Fisheries	2	20	17	3	6	(3)
32	Rural Services	3	38	-	38	34	4
62	Highlands and Islands Enterprise		70	-	70	70	-
738	Rail Services	4	762	-	762	748	14
250	Concessionary Fares and Bus Services		254	1	253	255	(2)
105	Other Transport Policy, Projects and Agency Administration	5	180	-	180	170	10
284	Motorways and Trunk Roads	6	285	3	282	295	(13)
185	Ferry Services	7	187	5	182	175	7
38	Air Services	8	44	1	43	40	3
82	Digital Connectivity	9	69	5	64	126	(62)
22	Central Government Grants to Local Authorities		27	-	27	27	-
1,962	Total DEL		2,583	559	2,024	2,094	(70)
Annually Managed Expenditure (AME)
6	EU Support and Related Services	10	(4)	-	(4)	4	(8)
-	Provision for Road Improvement	11	-	-	-	20	(20)
6	Total AME		(4)	-	(4)	24	(28)
Other Expenditure
-	Animal License Fees		-	-	-	-	-
73	Motorways and Trunk Roads PPP/PFI	12	110	-	110	131	(21)
73	Total Other Expenditure		110	-	110	131	(21)
2,041	Total Resources		2,689	559	2,130	2,249	(119)
880	Capital DEL - Additions	13	885	-	885	600	285
(245)	Capital DEL - Disposals/Repayments	13	(236)	-	(236)	-	(236)
2	Capital AME - Additions	14	(4)	-	(4)	-	(4)
157	Capital ODEL - Additions		5	-	5	5	-
794	Total Capital		650	-	650	605	45
2,835	Total Outturn		3,339	559	2,780	2,854	(74)

In addition to direct expenditure, the share of administration costs allocated to the Rural Economy and Connectivity Portfolio is £2m (2016-17: £18m). This gives a total net expenditure of £2,782m (2016-17: £2,853m).

Explanation of Major Variances greater than £3m:

Note 1 - £24m variance due to a change in the Less Favoured Area Support Scheme co-financing rate with a higher EU rate and a lower National rate of spend. Further variances of £2m in lower than anticipated CAP Futures IT impairments and £2m made up of miscellaneous minor underspends across a range of programmes.

Note 2 - £2m in lower than anticipated Harbour Grant payments, alongside higher than expected EU income received.

Note 3 - £4m variance relating to legal cases.

Note 4 - Advanced revenue support for Abellio of £10m with further £4m increase in subsidy as a result of inflation.

Note 5 - £14m of additional funding for Strathclyde Partnership for Transport for Glasgow subway modernisation, partially offset by miscellaneous savings across various projects.

Note 6 - £23m variance as a result of lower than anticipated roads' depreciation partially offset by £10m of additional severe weather payments to Local Authorities.

Note 7 - £6m of additional contribution to Calmac Pension Scheme compared to that previously agreed in respect of an increase in the valuation of the deficit to be addressed and £1m of additional expenditure on Ferry Services contracts.

Note 8 - Variance reflects £2m of additional capital grant to support in-year asset maintenance pressures within Highlands and Islands Airports and £1m of additional resource costs arising from winter de-icer requirements and the Air Discount Scheme.

Note 9 - £60m as a result of reprofiling of R100 superfast broadband programme procurement, which will now fall into future years. The remaining £2m is made up of miscellaneous minor underspends.

Note 10 - Lower than anticipated Agriculture and Rural Economy provisions and asset impairments, including the release of exchange rate loss provision.

Note 11 - Lower than anticipated Transport Scotland provisions and asset impairments.

Note 12 - Variance of £28m following the deferral of unitary charges on Aberdeen Western Peripheral Route partially offset by £2m in additional VAT and £5m in shadow toll payments on M6 (M74) Design, Build, Finance, and Operate scheme.

Note 13 - Net variance of £49m, comprising:
£133m of increased funding support for CAP Basic Payment Scheme farmers' loans due to be repaid in 2018-19, partially offset by £6m underspend as a result of programme reprofiling for CAP Compliance IT project.
£80m variance in Transport Scotland made up of expenditure reprofiling of £11m on Forth Replacement Crossing, £11m on Haudagain Junction, £11m on Aberdeen Western Peripheral Route/Balmedie-Tipperty, £6m on A9 dualling, £3m on A96 dualling, £4m on Dalry Bypass and £8m on other road schemes; £23m of capital expenditure reclassification and £52m underspend on scheme development partially offset by additional expenditure to secure vessels on Northern Isles routes and additional loan support for vessel construction of £49m.
£2m loan provided to Peterhead Port Authority to support the upgrade of Peterhead Harbour.

Note 14 - Release of prior year capital provisions no longer required.
Remaining £2m consists of other minor variances across a number of programmes within the portfolio.

The Crown Office and Procurator Fiscal Service

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
Staff Costs
71	The Crown Office and Procurator Fiscal Service		74	-	74	73	1
1	Other		-	-	-	-	-
Administration Expenditure
9	Accommodation		9	-	9	9	-
1	Travel/Transport		1	-	1	1	-
15	Legal		13	-	13	13	-
5	Supplies and Services		4	-	4	4	-
5	Capital Charges		4	-	4	4	-
2	Other Office Costs		3	-	3	4	(1)
109	Total DEL		108	-	108	108	-
Annually Managed Expenditure (AME)
-	Impairment		1	-	1	1	-
-	Total AME		1	-	1	1	-
109	Total Resources		109	-	109	109	-
4	Capital DEL - Additions		4	-	4	4	-
4	Total Capital		4	-	4	4	-
113	Total Outturn		113	-	113	113	-

Explanation of Major Variances greater than £3m:

There are a number of minor variances across a range of programmes within COPFS.

Administration

Portfolio Outturn Statement for the Year Ended 31 March 2018

2016-17 Outturn	Programme	Variance Note	Gross Expenditure	Income Applied	Outturn	Budget	Variance
£m			£m	£m	£m	£m	£m
Departmental Expenditure Limit (DEL)
	Staff Costs
141	Directly Employed Staff		138	-	138	139	(1)
7	Seconded Staff Costs		6	-	6	7	(1)
1	Other Staff Costs		1	-	1	1	-
(4)	VAT		-	-	-	-	-
Administration Expenditure
14	Accommodation		11	-	11	11	-
2	Travel		3	-	3	2	1
-	Transport		1	-	1	1	-
1	Legal		-	-	-	1	(1)
2	Supplies and Services		1	-	1	2	(1)
2	Training		2	-	2	2	-
1	Audit Fee		1	-	1	1	-
13	Capital Charges & Impairments		13	-	13	15	(2)
13	Other Office		15	-	15	15	-
Administration Income
(1)	Accommodation Charges		-	1	(1)	(1)	-
(8)	Staff Secondments and Other Staff Income		-	7	(7)	(8)	1
(6)	Fees and Charges		-	4	(4)	(5)	1
(2)	Miscellaneous Income		-	4	(4)	(3)	(1)
176	Total DEL		192	16	176	180	(4)
Annually Managed Expenditure (AME)
(2)	Provisions and Impairments		(1)	-	(1)	-	(1)
(2)	Total AME		(1)	-	(1)	-	(1)
174	Total Resources		191	16	175	180	(5)
7	Capital DEL - Additions	1	10	-	10	13	(3)
7	Total Capital		10	-	10	13	(3)
181	Total Outturn		201	16	185	193	(8)

The administration costs that can be directly allocated to portfolios amount to £76m (2016-17: £108m).

Explanation of Major Variances greater than £3m:

Note 1 - Variance due to the re-prioritisation of IT projects and unavoidable delays in timescales for a building project.
Remaining £5m consists of other minor variances across a number of programmes within the portfolio.