Scottish Government consolidated accounts: 2018-2019
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.
Communities and Local Government
Portfolio Outturn Statement for the Year Ended 31 March 2019
| 2017-18 Outturn |
Programme | Variance Note |
Gross Expenditure |
Income Applied |
Outturn | Budget | Variance |
|---|---|---|---|---|---|---|---|
| £m | £m | £m | £m | £m | £m | ||
| Expenditure Limit | |||||||
| 7,452 | Local Government | 1 | 7,490 | - | 7,490 | 7,474 | 16 |
| 6 | Planning | 8 | - | 8 | 8 | - | |
| 480 | Housing | 2 | 647 | 11 | 636 | 647 | (11) |
| 57 | Social Justice and Regeneration | 59 | - | 59 | 57 | 2 | |
| 21 | Third Sector | 21 | - | 21 | 22 | (1) | |
| 1 | Governance and Reform | 1 | - | 1 | 1 | - | |
| 106 | Central Government Grants to Local Authorities | 102 | - | 102 | 102 | - | |
| 8,123 | Total Expenditure Limit | 8,328 | 11 | 8,317 | 8,311 | 6 | |
| UK Funded Annually Managed Expenditure | |||||||
| 2,666 | Non-Domestic Rates | 2,636 | - | 2,636 | 2,636 | - | |
| (1) | Housing | 3 | 17 | - | 17 | 10 | 7 |
| - | Third Sector | 1 | - | 1 | 1 | - | |
| 2,665 | Total AME | 2,654 | - | 2,654 | 2,647 | 7 | |
| 10,788 | Total Resources | 10,982 | 11 | 10,971 | 10,958 | 13 | |
| 210 | Capital - Additions/Advances | 4 | 221 | - | 221 | 189 | 32 |
| (52) | Capital - Disposals/Repayments | 4 | (76) | - | (76) | - | (76) |
| 158 | Total Capital | 145 | - | 145 | 189 | (44) | |
| 10,946 | Total Outturn | 11,127 | 11 | 11,116 | 11,147 | (31) | |
In addition to direct expenditure, the share of administration costs allocated to the Communities and Local Government portfolio is £16m. This gives a total net expenditure of £11,132m.
Explanation of Major Variances greater than £3m:
Note 1 £10m of accrued funding in relation to the backdated 2018-19 element of the Teachers Pay award which will not be paid until 2019-20. £6m of additional funding for Dumfries and Galloway Council's waste services, following the recent termination of Dumfries and Galloway Council's waste services contract with Renewi PLC.
Note 2 £8m of additional Housing receipts. £3m of miscellaneous minor underspends across a range of programmes.
Note 3 Higher than anticipated loan impairment in respect of IFRS 9 estimated expected credit loss assessment of financial assets at amortised cost.
Note 4 The underspend of £44m mostly relates to the demand-led nature of the housing loan schemes, including Mid Market Rent (£14m), Open Market Shared Equity (£6m), Infrastructure Loan Fund (£6m) and Home Energy Efficiency Programmes Scotland (HEEPS) (£6m). Further £16m due to re-profiling of Building Scotland Fund's projects where anticipated investment was unable to conclude before 31 March, partially offset by reclassification of housing receipts (£4m).
Remaining £1m consists of other minor variances across a number of programmes within the portfolio.
Contact
Email: alison.douglas@gov.scot
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