Scotland's Budget Documents: The 2006-07 Spring Budget Revision to the Budget (Scotland) Act for the year ending 31 March 2007

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Summary Tables

Table 1.3 Changes sought in Spring Revision

Scottish Executive Departments

Resources other than Accruing Resources as shown in Autumn Budget Revision

Change Proposed

Revised Budget

£m

£m

£m

Environment and Rural Affairs

725.1

-70.6

654.5

Development

1,454.5

63.2

1,517.7

Education

1,012.6

24.9

1,037.5

Enterprise, Transport and Lifelong Learning

5,201.7

7.2

5,208.9

Finance and Central Services

7,719.4

53.0

7,772.4

Health

8,086.1

-218.3

7,867.8

Justice

1,562.9

-59.4

1,503.5

Administration

250.2

5.7

255.9

Crown Office and Procurator Fiscal Service

101.3

0.5

101.8

Scottish Executive

26,113.8

-193.8

25,920.0

General Register Office for Scotland

10.9

-2.1

8.8

National Archives of Scotland

8.7

5.8

14.5

Office of the Scottish Charity Regulator

3.6

-0.7

2.9

NHS and Teachers' Pensions

1,864.9

68.4

1,933.3

Scottish Administration

28,001.9

-122.4

27,879.5

Direct-Funded Bodies

Forestry Commission (Scotland)

96.8

-4.0

92.8

Food Standards Agency

10.5

-

10.5

Scottish Parliamentary Corporate Body

95.4

-

95.4

Audit Scotland

10.2

0.3

10.5

Total

28,214.8

-126.1

28,088.7

Table 1.4 Summary of Changes by Type

Resources other than Accruing Resources as shown in Autumn Budget Revision

Changes Proposed

Revised Budget

HMT reclassification changes

Additional Funding

Net Whitehall transfers

Transfers to/ from CUP

Net Transfers in Scottish Block

£m

£m

£m

£m

£m

£m

£m

Scottish Executive Departments

Environment and Rural Affairs

725.1

-

-

-

-61.5

-9.1

654.5

Development

1,454.5

-

16.4

52.1

-4.8

-0.5

1,517.7

Education

1,012.6

-

44.8

-

-3.8

-16.1

1,037.5

Enterprise, Transport & Lifelong Learning

5,201.7

-

40.9

-20.1

-8.4

-5.2

5,208.9

Finance and Central Services

7,719.4

-

2.3

-

-2.1

52.8

7,772.4

Health

8,086.1

-

15.0

-1.6

-

-231.7

7,867.8

Justice

1,562.9

-

10.0

-

-40.6

-28.8

1,503.5

Administration

250.2

-

8.7

-0.1

-8.7

5.8

255.9

Crown Office and Procurator Fiscal

101.3

-

-

-

0.4

0.1

101.8

Scottish Executive

26,113.8

-

138.1

30.3

-129.5

-232.7

25,920.0

General Register Office for Scotland

10.9

-

-

-

-1.7

-0.4

8.8

National Archives of Scotland

8.7

-

3.4

-

2.0

0.4

14.5

Office of the Scottish Charity Regulator

3.6

-

-

-

-0.7

-

2.9

NHS and Teachers' Pensions

1,864.9

-

68.4

-

-

-

1,933.3

Scottish Administration

28,001.9

-

209.9

30.3

-129.9

-232.7

27,879.5

Direct-Funded Bodies

Forestry Commission (Scotland)

96.8

-

-

-

-4.0

-

92.8

Food Standards Agency

10.5

-

-

-

-

-

10.5

Scottish Parliamentary Corporate Body

95.4

-

-

-

-

-

95.4

Audit Scotland

10.2

-

0.3

-

-

-

10.5

Total

28,214.8

-

210.2

30.3

-133.9

-232.7

28,088.7

Table 1.5 Revised Budgets

The Consolidated Accounts of the Scottish Executive for 2006-07 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Expenditure Within DEL

Expenditure Within AME

Expenditure Outside DEL/ AME

Total Budget

£m

£m

£m

£m

Scottish Executive - Departments

Environment and Rural Affairs

585.4

-

69.1

654.5

Development

1,402.1

8.1

107.5

1,517.7

Education

1,037.5

-

-

1,037.5

Enterprise, Transport & Lifelong Learning

4,545.8

661.3

1.8

5,208.9

Finance & Central Services

5,888.6

-

1,883.8

7,772.4

Health

9,499.9

-

-1,632.1

7,867.8

Justice

1,488.8

-

14.7

1,503.5

Administration

255.9

-

-

255.9

Crown Office

101.8

-

-

101.8

Consolidated Accounts

24,805.8

669.4

444.8

25,920.0

Table 1.6 Revised Overall Cash Authorisation (Total Funding Requirement)

Following Autumn Revision

Change Proposed

Revised Cash authorisation

£m

£m

£m

Scottish Executive - Core Departments

24,800.6

-242.9

24,557.7

Crown Office and Procurator Fiscal

98.0

0.5

98.5

General Register Office for Scotland

9.6

-2.1

7.5

National Archives of Scotland

7.4

5.8

13.2

Office of the Scottish Charity Regulator

3.6

-0.7

2.9

NHS and Teachers' Pensions

-199.2

58.0

-141.2

Scottish Administration

24,720.0

-181.4

24,538.6

Forestry Commission (Scotland)

78.7

-8.3

70.4

Food Standards Agency

10.4

-

10.4

Scottish Parliamentary Corporate Body

94.0

-

94.0

Audit Scotland

9.9

0.3

10.2

Total Cash Authorisation

24,913.0

-189.4

24,723.6

Table 1.7 Reconciliation of Revised Budget to Cash Authorisation

Revised Budget

Adjustments for Non Cash Items

Cash Authorisation

Capital Charges

Other

£m

£m

£m

£m

Scottish Executive - Core Departments

25,818.2

-1,162.1

-98.4

24,557.7

Crown Office and Procurator Fiscal

101.8

-3.7

0.4

98.5

General Register Office for Scotland

8.8

-1.3

-

7.5

National Archives of Scotland

14.5

-1.3

-

13.2

Office of the Scottish Charity Regulator

2.9

-

-

2.9

NHS and Teachers' Pensions

1,933.3

-

-2,074.5

-141.2

Scottish Administration

27,879.5

-1,168.4

-2,172.5

24,538.6

Forestry Commission (Scotland)

92.8

-22.4

-

70.4

Food Standards Agency

10.5

-0.1

-

10.4

Scottish Parliamentary Corporate Body

95.4

-26.4

25.0

94.0

Audit Scotland

10.5

-0.3

-

10.2

Total Cash Authorisation

28,088.7

-1,217.6

-2,147.5

24,723.6

Sources of Funding for Scottish Administration

Cash Grants from the Consolidated Fund (includes EU funds)

22,839.8

Non Domestic Rate Income

1,883.8

Table 1.8 Capital Spending and Net Investment

Direct Capital

NDPB Capital

Capital Grants to Local Authorities

Capital Grants to Private Sector

PPP1

£m

£m

£m

£m

£m

Accounts Definition

Capital DEL

Environment and Rural Affairs

68.1

28.2

36.8

38.5

118.7

Development

8.4

-

145.0

463.5

-

Education

1.8

21.6

167.8

8.8

18.7

Enterprise, Transport & Lifelong Learning 2

300.5

48.0

178.5

732.7

39.8

Finance and Central Services 3

1.0

-

353.4

4.5

140.0

Health

390.9

-

-

64.5

113.3

Justice

95.6

1.0

56.3

-

14.0

Total Programme

866.3

98.8

937.8

1,312.5

444.5

Administration

14.6

-

-

-

2.5

Total Scottish Executive (Core)

880.9

98.8

937.8

1,312.5

447.0

Crown Office and Procurator Fiscal

9.0

-

-

-

-

Total Scottish Executive (Consolidated)

889.9

98.8

937.8

1,312.5

447.0

NHS & Teachers' Pensions

-

-

-

-

-

General Register Office for Scotland

0.7

-

-

-

-

Office of the Scottish Charity Regulator

-

-

-

-

-

National Archives of Scotland

2.9

-

-

-

-

Total Scottish Administration

893.5

98.8

937.8

1,312.5

447.0

Direct Funded Bodies

Forestry Commission (Scotland)

11.3

-

-

-

-

Food Standards Agency

0.1

-

-

-

-

Scottish Parliament Corporate Body

3.0

-

-

-

-

Audit Scotland

2.0

-

-

-

-

Total Scottish Estimates

909.9

98.8

937.8

1,312.5

447.0

1. Estimated payments under PPP contracts ( FCSD figures comprise PPP projects undertaken by Local Authorities and so include waste management and schools PPP projects)
2. Approximately £148m of the ETLL direct capital scores in AME
3. Approximately £298m of FCSD capital grants to local authorities is Local Authority Supported Borrowing

Page updated: Tuesday, January 23, 2007