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Publication - Corporate report

Spring budget revision 2021 to 2022: supporting document

Published
3 February 2022
Directorate
Financial Management Directorate, +1 more … Public Spending Directorate
Topic
Money and tax, Scottish Budget
ISBN
9781802019681

Supporting document to the Budget (Scotland) Act 2021 Amendment Regulations 2022. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Education and Skills

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 4,326.953 594.400 4,921.353
Changes Proposed
Funding Changes -12.739 3.400 -9.339
Technical Adjustments -302.013 -72.200 -374.213
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block 48.998 0.000 48.998
Total changes proposed -265.754 -68.800 -334.554
Proposed Budget following Spring Budget Revision 4,061.199 525.600 4,586.799
Operating Capital Total
£m £m £m
Expenditure Limit:
Learning 325.252 4.500 329.752
Children and Families 185.832 6.700 192.532
Early Learning and Childcare Programme 7.733 0.000 7.733
Higher Education Student Support 746.307 1.600 747.907
Scottish Funding Council 1,977.619 0.000 1,977.619
Advanced Learning and Science 20.149 0.000 20.149
Skills and Training 271.195 0.000 271.195
E&S Central Government Grants to LAs 699.391 0.000 699.391
Total Expenditure Limit 4,233.478 12.800 4,246.278
UK Funded AME:
Learning 0.112 0.000 0.112
Higher Education Student Support -172.391 512.800 340.409
Total UK Funded AME -172.279 512.800 340.521
Other Expenditure:
Total Other Expenditure 0.000 0.000 0.000
Total Budget 4,061.199 525.600 4,586.799
Total Limit on Income (accruing resources) 350.000
Schedule 3.1 Learning
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 448.853 2.200 451.053
ABR changes -149.693 0.000 -149.693
ABR Budget 299.160 2.200 301.360
Proposed changes 26.204 2.300 28.504
SBR Proposed Budget 325.364 4.500 329.864
Summary of proposed changes
Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE) -3.787 0.000 -3.787
Transfer to Local Government to provide schools with CO2 monitors -3.000 0.000 -3.000
Transfer to SDS to support Science, Technology, Engineering & Maths (STEM) teacher bursaries -1.250 0.000 -1.250
Additional funding to support Scottish Qualifications Authority (SQA) 2.356 0.000 2.356
Additional funding to Gaelic to support staff costs and projects 1.680 0.000 1.680
Additional funding to Education Scotland to fund IT Capital projects 0.000 2.300 2.300
Additional funding to support the National Improvement Framework (NIF) 8.400 0.000 8.400
Additional funding to cover NPD Unitary charges 12.259 0.000 12.259
Additional funding to Raising Attainment in relation to the Scottish Attainment Challenge (SAC) Fund 8.441 0.000 8.441
Additional funding to Teacher Training to support STEM teacher bursaries 1.978 0.000 1.978
Miscellaneous minor transfers -0.873 0.000 -0.873
26.204 2.300 28.504
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 325.364 4.500 329.864
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
325.364 4.500 329.864
Budget Analysis
Education Scotland 42.158 4.500 46.658
Education Scotland Income -0.949 0.000 -0.949
Education Scotland AME 0.112 0.000 0.112
Gaelic 27.829 0.000 27.829
Curriculum and Qualifications 50.964 0.000 50.964
Workforce, Infrastructure and Reform 110.029 0.000 110.029
Education Analytical Services 4.519 0.000 4.519
Improvement Attainment and Wellbeing 90.702 0.000 90.702
Net Expenditure 325.364 4.500 329.864
Schedule 3.2 Children and Families
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 175.603 5.600 181.203
ABR changes 4.897 0.000 4.897
ABR Budget 180.500 5.600 186.100
Proposed changes 5.332 1.100 6.432
SBR Proposed Budget 185.832 6.700 192.532
Summary of proposed changes
Additional funding to Disclosure Scotland in relation to fee waivers and lost income due to Covid-19 2.500 0.000 2.500
Additional funding to Disclosure Scotland in relation to IT Capital projects 0.000 1.100 1.100
Additional funding to Improving Lives for People with Care Experience 1.746 0.000 1.746
Miscellaneous minor transfers 1.086 0.000 1.086
5.332 1.100 6.432
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 185.832 6.700 192.532
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
185.832 6.700 192.532
Budget Analysis
Care & Justice 46.900 0.000 46.900
Care and Protection 39.525 0.000 39.525
Disclosure Scotland Expenditure 34.278 6.700 40.978
Disclosure Scotland Retained Income -13.500 0.000 -13.500
Office of the Chief Social Work Adviser 22.190 0.000 22.190
Creating Positive Futures 32.265 0.000 32.265
Strategy, GIRFEC and The Promise 24.174 0.000 24.174
Net Expenditure 185.832 6.700 192.532
Schedule 3.3 Early Learning and Childcare Programme
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 39.800 0.000 39.800
ABR changes -30.651 0.000 -30.651
ABR Budget 9.149 0.000 9.149
Proposed changes -1.416 0.000 -1.416
SBR Proposed Budget 7.733 0.000 7.733
Summary of proposed changes
Release of emerging/planned underspend from Early Learning and Childcare to support other SG priorities -1.305 0.000 -1.305
Transfer from Social Justice in relation to the Tackling Child Poverty Fund 1.474 0.000 1.474
Miscellaneous minor transfers -1.585 0.000 -1.585
-1.416 0.000 -1.416
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 7.733 0.000 7.733
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
7.733 0.000 7.733
Budget Analysis
Early Learning and Childcare 7.733 0.000 7.733
Net Expenditure 7.733 0.000 7.733
Schedule 3.4 Advanced Learning & Science
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 23.175 0.000 23.175
ABR changes -3.491 0.000 -3.491
ABR Budget 19.684 0.000 19.684
Proposed changes 0.465 0.000 0.465
SBR Proposed Budget 20.149 0.000 20.149
Summary of proposed changes
Additional funding to Community Learning and Development (CLD) in relation to adult learning 1.000 0.000 1.000
Miscellaneous minor transfers -0.535 0.000 -0.535
0.465 0.000 0.465
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 20.149 0.000 20.149
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
20.149 0.000 20.149
Budget Analysis
Higher Education 9.624 0.000 9.624
Qualifications and Accreditation 7.500 0.000 7.500
Science Engagement and Advice 3.025 0.000 3.025
Net Expenditure 20.149 0.000 20.149
Schedule 3.5 Scottish Funding Council ( SFC)
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 1,913.722 0.000 1,913.722
ABR changes 76.810 0.000 76.810
ABR Budget 1,990.532 0.000 1,990.532
Proposed changes -12.913 0.000 -12.913
SBR Proposed Budget 1,977.619 0.000 1,977.619
Summary of proposed changes
Release of emerging/planned underspend from Further Education to support other SG priorities -35.900 0.000 -35.900
Release of emerging/planned underspend from Higher Education to support other SG priorities -9.589 0.000 -9.589
Release of emerging/planned underspend from Higher Education Financial Transactions to support other SG priorities -16.900 0.000 -16.900
Transfer from Health in relation to Nurse and Midwifery Education 13.047 0.000 13.047
Transfer from Young Persons Guarantee (YPG) to support additional industry-focused college courses 5.885 0.000 5.885
Transfer from YPG to support Graduate Internship university courses 3.500 0.000 3.500
Transfer from Health in relation to Clinical Academics and Senior Academic GP's 7.316 0.000 7.316
Transfer from YPG in relation to the delivery of the North East Economic Recovery and Skills Fund (NEERSF) 1.996 0.000 1.996
Transfer from YPG in relation to the delivery of the National Transition Training Fund (NTTF) 7.381 0.000 7.381
Transfer from YPG in relation to the Flexible Workforce Development Fund (FWDF) 2.668 0.000 2.668
Transfer from Learning in relation to Initial Teacher Education (ITE) 3.787 0.000 3.787
Miscellaneous minor transfers 3.896 0.000 3.896
-12.913 0.000 -12.913
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 1,977.619 0.000 1,977.619
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
1,977.619 0.000 1,977.619
Budget Analysis
Scottish Funding Council Administration 8.489 0.000 8.489
College Resource 713.554 0.000 713.554
Higher Education Resource 869.976 0.000 869.976
College Capital 33.700 0.000 33.700
Higher Education Capital 351.900 0.000 351.900
Net Expenditure 1,977.619 0.000 1,977.619
Schedule 3.6 Higher Education Student Support
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 817.682 586.600 1,404.282
ABR changes 45.752 0.000 45.752
ABR Budget 863.434 586.600 1,450.034
Proposed changes -289.518 -72.200 -361.718
SBR Proposed Budget 573.916 514.400 1,088.316
Summary of proposed changes
Additional funding to support the student bursary schemes 11.183 0.000 11.183
Transfer between HM Treasury and Scottish Government in respect of the UK Supplementary Estimate - Student Loans Fair Value adjustment (AME) -1.033 0.000 -1.033
Revised estimate of student loans capital requirement (AME) 0.000 -72.200 -72.200
Revised estimate of student loans capitalised interest (AME) -2.658 0.000 -2.658
Decrease in budget requirement to cover impairment costs on Student Loans RAB charge -298.714 0.000 -298.714
Miscellaneous minor transfers 1.704 0.000 1.704
-289.518 -72.200 -361.718
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 573.916 514.400 1,088.316
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
573.916 514.400 1,088.316
Budget Analysis
Student Support & Tuition Fee Payments 391.565 0.000 391.565
Student Loans Company Administration Costs 8.500 0.000 8.500
Student Loan Interest Subsidy to Bank 2.800 0.000 2.800
Cost of Providing Student Loans (RAB Charge)(Non-Cash) 330.286 0.000 330.286
Student Awards Agency for Scotland Operating Costs 13.156 1.600 14.756
Net Student Loans Advanced 0.000 512.800 512.800
Capitalised Interest -82.658 0.000 -82.658
Student Loan Fair Value Adjustment -91.033 0.000 -91.033
Student Loan Sale Subsidy Impairment Adjustment 1.300 0.000 1.300
Net Expenditure 573.916 514.400 1,088.316
Schedule 3.7 Skills and Training
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 269.307 0.000 269.307
ABR changes -4.151 0.000 -4.151
ABR Budget 265.156 0.000 265.156
Proposed changes 6.039 0.000 6.039
SBR Proposed Budget 271.195 0.000 271.195
Summary of proposed changes
Transfer from Learning to support Science, Technology, Engineering & Maths (STEM) teacher bursaries 1.250 0.000 1.250
Transfer from Finance and Economy in relation to the Digital Start Fund 1.000 0.000 1.000
Transfer from Employability and Training in relation to the Employability Fund 2.639 0.000 2.639
Release of emerging/planned underspend from Skills to support other SG priorities -2.000 0.000 -2.000
Miscellaneous minor transfers 3.150 0.000 3.150
6.039 0.000 6.039
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 271.195 0.000 271.195
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
271.195 0.000 271.195
Budget Analysis
Skills Development Scotland 240.663 0.000 240.663
Employment and Training Interventions 30.532 0.000 30.532
Net Expenditure 271.195 0.000 271.195
Schedule 3.8 E&S Central Government Grants to Local Authorities
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 666.338 0.000 666.338
ABR changes 33.000 0.000 33.000
ABR Budget 699.338 0.000 699.338
Proposed changes 0.053 0.000 0.053
SBR Proposed Budget 699.391 0.000 699.391
Summary of proposed changes
Miscellaneous minor transfer 0.053 0.000 0.053
0.053 0.000 0.053
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 699.391 0.000 699.391
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  699.391 0.000 699.391
Budget Analysis
Local Government Gaelic Grant 4.482 0.000 4.482
Local Government Attainment Fund 146.967 0.000 146.967
Local Government Early Learning and Childcare Expansion 547.942 0.000 547.942
Net Expenditure 699.391 0.000 699.391

Contact

Email: finance.co-ordination@gov.scot

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