Publication - Corporate report

Consolidated Accounts: year ended 31 March 2023

Published: 16 November 2023
From: Permanent Secretary, +1 more … Chief Financial Officer
Directorate: Financial Management Directorate
Topic: Money and tax, Scottish Budget
ISBN: 9781835213292

Scottish Government Consolidated Accounts for year ended 31 March 2023.

Supporting documents

Footnotes

1. http://www.legislation.gov.uk/ukpga/2016/11/contents/enacted

2. https://www.gov.scot/publications/fiscal-framework-agreement-between-scottish-uk-governments/

3. http://www.legislation.gov.uk/asp/2016/17/contents/enacted

4. https://www.gov.scot/publications/scottish-budget-2022-23/

5. https://www.gov.scot/policies/government-finance/setting-the-scottish-budget/

6. https://www.gov.scot/policies/public-bodies/

7. https://www.gov.scot/publications/scottish-public-finance-manual/borrowing-lending-and-investment/annex-a- investment-in-businesses-by-scottish-ministers/

8. Fiscal framework outturn report: 2023 - gov.scot (www.gov.scot)

9. https://www.gov.scot/publications/scottish-budget-2022-23/

10. https://www.gov.scot/publications/stronger-more-resilient-scotland-programme-government-2022-23/

11. The NPF data is lagged by at least a year, sometimes more, due to the data used for the National Indicators. Progress is assessed for each indicator as a change from the previous data point (often a year – but sometimes more or less frequent depending on the indicator) using specific change criteria for each indicator. This means that the progress reported here does not reflect the 2022-23 financial year, but is instead a snapshot based on the most up-to-date data from the indicators, and reflects progress ranging from 2017-2023. We are currently reviewing options for improving the way we report progress on the National Outcomes.

12. National Indicator Performance

13. More detail is available on: National Indicator Performance | National Performance Framework

14. This is based on 2021 data for children’s services.

15. We are unable to assess performance compared to the previous data point because the methodology for the data collections that make up the indicator was changed in the prior two years due to Covid-19.

16. This is in addition to individual programme and DG level reporting of performance.

17. A stronger and more resilient Scotland: the Programme for Government 2022 to 2023 - gov.scot (www.gov.scot)

18. Equality, opportunity, community: New leadership - A fresh start (www.gov.scot)

19. Emergency Budget Review: 2022 to 2023 - gov.scot (www.gov.scot)

20. Tackling child poverty delivery plan - annual progress report: annex b - cumulative impact assessment update - gov.scot (www.gov.scot)

21. Scottish Greenhouse Gas Statistics 2020 - gov.scot (www.gov.scot)

22. Scottish Greenhouse Gas Statistics 2021 - gov.scot (www.gov.scot)

23. Labour Market Trends: May 2023

24. Labour Market Statistics for 16 to 24 year olds: Scotland and the United Kingdom - April 2022 to March 2023

25. A link to further data on the No One Left Behind programme is provided in the Finance and Economy portfolio section on page 53.

26. The most recent data available.

27. Care should be taken when comparing the attainment of school leavers in 2021-22 with that of earlier years due to the different approaches taken to determining grades in National Qualifications in 2020, 2021 and 2022.

28. Equality, opportunity, community: New leadership - A fresh start - gov.scot (www.gov.scot)

29. Within the 2022-23 financial year, the SJHLG Portfolio did not contain responsibility for migration. Local Government now sits within the Finance portfolio as part of the First Minister’s new Cabinet, announced in March 2023.

30. Tackling child poverty delivery plan: progress report 2022 to 2023 - gov.scot (www.gov.scot)

31. Tackling child poverty delivery plan - annual progress report: annex b - cumulative impact assessment update - gov.scot (www.gov.scot)

32. Tackling child poverty delivery plan: progress report 2022 to 2023 - gov.scot (www.gov.scot)

33. Temporary Accommodation Task and Finish Group: final report and recommendations - gov.scot (www.gov.scot)

34. Original data tables are here Supporting documents - Suspected drug deaths in Scotland: January to March 2023 - gov.scot (www.gov.scot)

35. Disposals of convicted people who have a community or a custodial sentence

36. Justice Analytical Services (JAS) Safer Communities and Justice Statistics Monthly Data Report: August 2023 edition

37. Scottish Courts and Tribunals Service (SCTS) monthly management information (SCTS Official Published Statistics (scotcourts.gov.uk))

38. Scottish Attainment Challenge Framework for Recovery and Accelerating Progress

39. Scottish Attainment Challenge - local stretch aims: 2022 to 2023

40. Source: ELC Delivery Progress Reports | Improvement Service

41. Stretch aims for Local Authorities can be found at: Framework for Recovery and Accelerating Progress – stretch aims - Scottish Attainment Challenge - local stretch aims: 2022 to 2023 - gov.scot (www.gov.scot)

42. Source: Summary Statistics for Attainment and Initial Leaver Destinations, No. 5: 2023 Edition (www.gov.scot)

43. Source: Chapter 2: School leaver follow-up destinations - Summary statistics for follow-up leaver destinations, no. 5: 2023 edition - gov.scot (www.gov.scot)

44. Source: Chapter 2: School leaver follow-up destinations - Summary statistics for follow-up leaver destinations, no. 5: 2023 edition - gov.scot (www.gov.scot)

45. Report on Widening Access 2021-22 (sfc.ac.uk)

46. Source: Children's Social Work Statistics Scotland: 2021 to 2022 - gov.scot (www.gov.scot)

47. Scottish Income Tax outturn for 2022-23 will become available in the summer of 2024.

48. Scotland's Devolved Employment Services: Statistical Summary July 2023 - gov.scot (www.gov.scot)

49. Progress Update by NSET Programme - National Strategy for Economic Transformation: annual progress report June 2023 - gov.scot (www.gov.scot)

50. Nature Restoration Fund (NRF) 2022 - £25,000 to £250,000 round - Helping nature successful projects

51. Nature Restoration Fund (NRF) 2022 - Transforming Nature successful projects

52. Published data from the UKG Department for Transport shows that Scotland had 3,919 public chargers at the end of March 23, and continues to have the most electric vehicle charge points by head of population of any region in the UK outside of London. DfT Release - Electric vehicle charging device statistics: April 2023 - GOV.UK (www.gov.uk) and Tables showing public charger numbers - Electric vehicle charging device statistics: April 2023 - GOV.UK (www.gov.uk).

53. Rail User Survey – edition 7 - Transport Focus

54. Scottish Greenhouse Gas Statistics 2021 - gov.scot (www.gov.scot)

55. Emissions reduction is based on a Baseline Period. For the greenhouse gases CO2, CH4 and N2O, 1990 was specified as the baseline. 1995 is the baseline for emissions of the F-gases.

56. Climate change monitoring report 2023 - gov.scot (www.gov.scot)

57. Key data was not published due to COVID-19.

58. Digest of UK Energy Statistics (DUKES) suggested the average energy increase for a Scottish home in 2020 is likely driven by a rise in home working during 2020.

59. Current progress primarily reflects a sharp decline in Services GVA resulting from the COVID-19 pandemic.

60. There is a high level of uncertainty with this assessment rating. The most recent data for 2020 will reflect the significant disruption to GVA across the Scottish economy during the COVID-19. pandemic.

61. There is a high level of uncertainty with this assessment rating. The most recent data for 2020 will reflect the significant disruption to GVA across the Scottish economy during the COVID-19. pandemic.

62. Due to resource implications, including COVID-19 contingency work, progress on this policy outcome has been paused, but roll out of the programme will begin from 2023.

63. Scotland does not currently collect waste data at the granular level necessary to report annually or by supply chain sector, but a Circular Economy and Waste Route Map will be published later in 2023.

64. The percentage of total waste sent to landfill in 2019 and 2020 cannot be calculated due to the absence of total waste figures for those years.

65. Area of peatland restored is a proxy measure which doesn’t directly represent the reduction in emissions, an emissions reduction indicator may be adopted in the future.

66. Current levels of woodland creation applications are consistent with a pipeline of projects at historically high levels. Delivery is dependent upon land managers implementing their projects once approved by Scottish Forestry.

67. Delivering Scotland's Blue Economy approach - gov.scot (www.gov.scot)

68. Coronavirus (COVID-19): Covid Recovery Strategy Programme Board

69. The increase in the number of overall deaths reported to COPFS to investigate is not solely attributable to COVID-19 deaths.

70. https://www.gov.scot/policies/sustainable-performance/sustainable-performance-reports/

71. https://www.gov.scot/publications/scottish-public-finance-manual/background-and-applicability/background-and- applicability/

72. http://www.gov.scot/Topics/Government/Finance/spfm/Accountability

73. https://www.gov.scot/publications/scottish-public-finance-manual/governance-statements/governance- statements/

74. https://www.gov.scot/publications/civil-service-code/

75. https://www.cipfa.org/policy-and-guidance/reports/good-governance-standard-for-public-services

76. National Performance Framework | National Performance Framework

77. Scotland’s Wellbeing: The Impact of COVID-19 - Summary | National Performance Framework

78. https://www.gov.scot/Topics/Government/Finance/spfm/risk