Scottish Government

THE SCOTTISH EXECUTIVE'S EXPENDITURE: COMPARATIVE TRENDS: 1996-97 - 2005-06

ADMINISTRATION DEPARTMENT LEVEL 2s

Notes
1. Decrease in expenditure for 1997-98 due to a reduction in Scottish Office staff.
2. 2002-03 outturn reflects a managed underspend mainly on staff costs and slippage in the e-procurement and "Invest to Modernise" projects.
3. Increase in 2005-06 reflects a technical change (6.7m) in the costs of the employers' contributions to the Civil Service Pension Scheme. HM Treasury provided
all Departments with increased resources to meet these costs in full.

AUDIT SCOTLAND LEVEL 2s

Notes
1. Audit Scotland was established in 2000, functions were previously carried out by National Audit Office.

CROWN OFFICE AND PROCURATOR FISCAL LEVEL 2s

Notes
1. The increase in outturn from 2001-02 to 2002-03 reflects additional funding awarded following the Campbell and Jandoo Reports and the Pryce-Dyer
Review of the planning, allocation and management of resources in the Department.
2. Additional resources for the continuing modernisation of the Department are reflected in the 2003-04 plans.

DEVELOPMENT DEPARTMENT LEVEL 2s

Notes
Due to changes in the way the Development Department figures have been presented over the years an accurate comparison of some lines is not possible
1. The figure for 1996-97 excludes additional allocations of 83m given to authorities for the transfer of New Towns housing stock.
2. The figures for 1997-98 and 1998-99 exclude assistance given to Scottish homes for debt redemption (47/67m).
3. In 2001-02, programme spend previously incurred by Scottish Homes under Regenerating our Communities Level 2 was transferred to Delivering Good Quality, Sustainable, Affordable Housing.
4. Figures exclude outturn in 2002-03 and provision for 2003-04 (1.2b & 165m respectively) for repayment of debt following council house stock transfers.
5. Figures exclude a transfer of 422m in 2003-04 from Department for Work & Pensions to fund Housing Support Services (which were previously primarily funded through Transitional Housing Benefit). The figure for 2004-05 (387m) is provisional and the 2005-06 figure is still to be finally determined.
6. Delivering Good Quality, Sustainable, Affordable Housing figures for 1996-97 to 2003-04 include HRA borrowing consent of 157/171/176/155/161/179/161/131m. Following the introduction of the new prudential borrowing regime with effect from 1 April 2004, the HRA borrowing consent provision is not required in 2004-05 and 2005-06. The expected level of borrowing by councils under the prudential regime, including borrowing for housing expenmditure is shown in the Finance and Central Service budget.

EDUCATION DEPARTMENT LEVEL 2s

Notes
1. Increase in Schools in 1998-99 due to UK Budget consequentials.
2. Reduction in Children and Young People from 2002-03 results from the transfer of early education funding to the Revenue Support Grant (FCSD).
3. Significant increase in Specific Grants from 1999-00 due to the launch of the Excellence Fund (now titled National Priorities Acton Fund) in November 1998.
4. The Tourism, Sport and Culture figures for 2001-02 & 2002-03 include an additional 12m & 4m respectively to offset the effects on Tourism of the Foot and Mouth crisis.

ENVIRONMENT AND RURAL AFFAIRS DEPARTMENT LEVEL 2s

Notes
1. Cap Market Support is agreed annually with the UK treasury, outside the Scottish block.
2. Rural Development Plans for 2005-06 include ring fenced provision of some 23m agreed, provisionally by the UK Treasury, outside the Block arrangements, as match funding DEL for an assumed 10% rate of Modulation of CAP Market Support payments.
3. Agricultural and Biological Science etc Plans for 2004-05 and 2005-06 reflect exceptional provision for the 2004-05 capital costs of the re-location of the Scottish Agricultural Science Agency and, in 2005-06, the effect of significant related capital receipts from the disposal of the Agency's existing site.
4. The Fisheries numbers exclude funds for fisheries decommisioning and transitional aid schemes
5. The Fisheries Plan for 2004-05 includes exceptional provision for the procurement of a new Fisheries Protection Vessel.
6. 2003-04 figures for Natural Heritage exclude one off payment for transfer of SNH pension responsibilities.
7. The significant increases in the Environment Protection figures for years 2003-04, 2004-05 and 2005-06 are due to the Strategic Waste Fund (30/90/112m).
8. Increase in Environment Protection figures from 2004-05 due to increase in provision for air quality, contaminated land and flood and coast protection resulting from prudential regime provision transferred from FCSD Local Authority Capital
9. In 2002-03, the 3 former water authorities were merged to form Scottish Water
10. The figures above show the DEL impact of the Water Authorities and Scotish Water and sundry grants to them since 1996-97. ( From 1996-97 to 1999-00 DEL provision for Water Services scored on the basis of borrowing. Years 2000-01 to 2002-03 scored on the basis of Capital Expenditure less profit, and from 2003-04 Water Services scored on the basis of net new borrowing.)
11. Figures for 2003-04 represent the budget as at Spring Revisons.
12. In 1997-98, 95m of North of Scotland Water Authority's debt was commuted. The 95m was funded by Treasury.
13. The Water Services figures above include sundry grant schemes which last for 3 or 4 years, the largest of which were the Domestic Sewerage Reduction Scheme which ran from 1996-97 to 1998-99 (89.7/59.7/29.7m) and the Rural Water Grant from 1996-97 to 1999-00 (37.6/1.1/1.4/3.9m).

ENTERPRISE, TRANSPORT & LIFELONG LEARNING DEPARTMENT LEVEL 2s

Notes
1. The decrease in the spending plans for Student Awards Agency for Scotland from 2003-04 is due to an apparent reduction in the Student Loans New Lending figures. In recent years these figures have increased significantly in-year.
2. The significant drop in Regional Selective Assistance expenditure refelectsd the downturn in large inward investment projects, and the changing nature of the Scottish Economy. Funding is now focused more on Scottish firms with emphasis on high growth and innovative projects.
3. The increase in spending plans for Other Enterprise & Lifelong Learning for 2004-05 and 2005-06 is largely due to the increase in funding for Education Maintenance Allowances (8/23m) and Enterprise in Education (6/13m) schemes which were part of the SR2002 agreement.
4. The drop in European Structural Funds (ESF) spending plans for 2004-05 and 2005-06 is simpy a reflection of ESF's anticipated 8 year spending plan. It is expected that there will be amendments made as part of SR2004 to reflect more acurately the exenditure patterns for this area.
5. Student Awards Agency for Scotland totals include Student Loans new lending
6. The funding for Rail Services in Scotland up to (and including) 2000-01 was oinly for Strathclyde PTE.
7. Following the renegotiation of the Scotrail franchise in 2002, an increase in funding in Grant for Rail Services in Scotland was agreed.
8. Prior to 2001-02 British Waterways Scotland (BWS) funding was reserved. From 2001-02 funding transferred from the Department for Environment Food and Rural Affairs.
9. The dramatic rise in funding in 2003/04 and 2004/05 for Other Transport is mainly due to the increased funding allocated to the Integrated Transport Fund to fund major rail infrastructure projects.
10. The rise in Other Transport Grants to Local Authorities in 04-05 and 05-06 is due to the changes to Local Authority funding arising form the introduction of the Prudential Funding regime.

FINANCE & CENTRAL SERVICES DEPARTMENT LEVEL 2s

Notes
1.The net cash budget for Scottish Public Pensions Agency from 2003-04 for NHS and Teachers Pension Schemes results in a negative AME figure. The reason for this is that increased employer contribution rates (both schemes) result in increased contributions from Health and Teaching bodies. DEL budget provision (and thereby expenditure) to meet contributions sits with parent Departments, e.g. Health, Education, ELLD. The expenditure hit against SPPA is simply pension payments, which being less than contribution receipts, results in negative AME.
2. Scottish Public Pensions Agency figures for 2003-04 to 2005-06 exclude the adjustments made to comply with FRS17.
3. Significant jump in the figures for Committees, Commissions and Other Expenditure in 2003-04 is due mainly to the centralisation of the advertising budget (12m), the Scottish Househld Survey (1.4m) and the Improvement Function (1.3m). A further jump in 2004-05 is due to the modernising government fund which has still to be distributed (16m)
4. Local Authority Capital figure reduced from 2004-05 as a result of the prudential regime whereby some capital allocations changed to capital grants within Departments.
5. Reductions in Local Government and Local Authority Capitalbetween 1996-97 and 1997-98 due to reorganisation of local government.?

FORESTRY COMMISSION (SCOTLAND) LEVEL 2s

Notes
1. Forestry was devolved during 1999. Prior to this, figures are only available for the Forestry Commission of Great Britain and are therefore, not comparable.

FOOD STANDARDS AGENCY LEVEL 2s

Notes
1. Food Standards Agency (Scotland) was established in 2000 and growth to 7m in 2003-04 represents the costs of a growing organisation in its early years.
2. Increase from 2004-05 due to increased funding agreed in SR2002.

GENERAL REGISTER OFFICE FOR SCOTLAND LEVEL 2s

Notes
1. Increase in expenditure due to the costs of administrating and analysing Census 2000

HEALTH DEPARTMENT LEVEL 2s

Notes
1. Excludes income from National Insurance contributions
2. The increase in Health Improvement expenditure from 2003-04 is due to the Scottish Executive' s decision to invest in the future health of the people of Scotland. Additional resources are also included within health improvement for the mental wellbeing fund. Expenditure on Health Improvement in 2002-3 is low because significant health improvement activity was carried out by NHS Boards and the expenditure is shown under the NHS line. Similar reductions between planned and actual expenditure will occur in future years.
3. The increase in expenditure on Other Health Services in 2002-03 reflects a provision of 15m for the compensation scheme for patients who contracted Hepatitis C as a result of a blood transfusion.
4. The increase in expenditure on Community Care from 1 April 2002 was due to the setting up of the Scottish Commission for the Regulation of Care.

JUSTICE DEPARTMENT LEVEL 2s

Notes
1. Criminal Justice, Social Work Services and Victim Support included Community Care numbers in reported Justice figures until 2000-01, before transferring to Health
2. Scottish Courts Service not included in reported Justice figures until 2000-01
3. Scottish Prison Service, Police Central Government and Scottish Courts Service include costs of the Lockerbie Trial for years 1998-99 to 2001-02
4. Increase in Fire for 2003-04 due to one off payment from capital modernisation fund
5. Increase in Miscellaneous for 2002-03 as a result of expenditure on the Fire dispute
6. Increase in Courts Group from 2003-04 due to transfer of pensions (ASLCS) funds
7. Accountant in Bankruptcy set up as an agency in 2001-02, previously part of the Scottish Executive Administration

NATIONAL ARCHIVES OF SCOTLAND LEVEL 2s

Notes
1 .Increase in expenditure for 2002-03 and 2003-04 due to refurbishment of General Register House.

SCOTTISH PARLIAMENTARY CORPORATE BODY LEVEL 2s

Notes
1. Baseline figures brought into line with published SPCB Annual Accounts up to and including 2002-03 (with the exeception of the capital figures which willbe subject to a complete review upon completion of the Holyrood Building later this year).
2. Plans based on figures up to and including 2004-05 Summer Budget Revision.