Scotland's Budget Documents: The 2009-10 Spring Budget Revision to the Budget (Scotland) Act for the year ending 31 March 2010

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Summary Tables

Table 1.2 Changes sought in Spring Revision

Scottish Government Portfolios

Resources other than Accruing Resources as shown in Budget Bill following Autumn Revision £m

Change Proposed £m

Revised Budget £m

Office of the First Minister

263.9

-0.6

263.3

Finance and Sustainable Growth

3,429.1

-60.7

3,368.4

Health and Wellbeing

12,415.5

126.4

12,541.9

Education and Lifelong Learning

2,907.8

17.4

2,925.2

Justice

1,806.6

-34.4

1,772.2

Rural Affairs and the Environment

516.9

-34.9

482.0

Local Government

10,367.5

12.3

10,379.8

Total Programme

31,707.3

25.5

31,732.8

Administration

274.0

3.1

277.1

Crown Office and Procurator Fiscal

119.1

0.4

119.5

Scottish Government (Consolidated)

32,100.4

29.0

32,129.4

General Register Office for Scotland

15.9

-1.2

14.7

National Archives of Scotland

10.4

0.2

10.6

Office of the Scottish Charity Regulator

3.4

-0.3

3.1

NHS and Teachers' Pensions

2,373.7

33.1

2,406.8

Scottish Administration

34,503.8

60.8

34,564.6

Direct-Funded Bodies

Forestry Commission (Scotland)

85.2

-1.8

83.4

Food Standards Agency

11.0

-0.5

10.5

Scottish Parliamentary Corporate Body

103.5

0.0

103.5

Audit Scotland

7.8

0.0

7.8

Total

34,711.3

58.5

34,769.8

Table 1.3 Summary of Changes by Type

Scottish Government Portfolios

Resources other than Accruing Resources as shown in Autumn Budget Revision £m

Changes Proposed

Revised Budget £m

IFRS Adjust £m

Technical Adjustment £m

Funding Changes £m

Net Whitehall transfers£m

Net Transfers in Scottish Block £m

Office of the First Minister

263.9

0.0

0.0

0.0

0.0

-0.6

263.3

Finance and Sustainable Growth

3,429.1

15.4

-84.5

0.0

0.0

8.4

3,368.4

Health and Wellbeing

12,415.5

16.9

0.0

79.0

0.0

30.5

12,541.9

Education and Lifelong Learning

2,907.8

0.2

0.0

-13.3

0.8

29.7

2,925.2

Justice

1,806.6

11.0

0.0

0.0

0.0

-45.4

1,772.2

Rural Affairs & the Environment

516.9

0.9

0.0

0.0

0.0

-35.8

482.0

Administration

274.0

0.0

0.0

0.0

0.0

3.1

277.1

Crown Office and Procurator Fiscal

119.1

0.0

0.0

0.0

0.0

0.4

119.5

Local Government

10,367.5

0.0

0.0

2.0

0.2

10.1

10,379.8

Scottish Government

32,100.4

44.4

-84.5

-16.8

1.0

0.4

32,129.4

General Register Office for Scotland

15.9

0.0

0.0

0.0

0.0

-1.2

14.7

National Archives of Scotland

10.4

0.0

0.0

0.0

0.0

0.2

10.6

Office of the Scottish Charity Regulator

3.4

0.0

0.0

0.0

0.0

-0.3

3.1

NHS and Teachers' Pensions

2,373.7

0.0

0.0

33.1

0.0

0.0

2,406.8

Scottish Administration

34,503.8

44.4

-84.5

16.3

1.0

-0.9

34,564.6

Direct-Funded Bodies

Forestry Commission (Scotland)

85.2

0.0

0.0

0.0

0.0

-1.8

83.4

Food Standards Agency

11.0

0.0

0.0

0.0

0.0

-0.5

10.5

Scottish Parliamentary Corporate Body

103.5

0.0

0.0

0.0

0.0

0.0

103.5

Audit Scotland

7.8

0.0

0.0

0.0

0.0

0.0

7.8

Total Scottish Budget

34,711.3

44.4

-84.5

100.8

1.0

-3.2

34,769.8

Table 1.4 Revised Budgets

The Consolidated Accounts of the Scottish Government for 2009-10 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Expenditure Within DEL £m

Expenditure Within AME £m

Expenditure Outside DEL/ AME £m

Total Budget £m

Scottish Government - Portfolios

Office of the First Minister

263.3

0.0

0.0

263.3

Finance and Sustainable Growth

2,627.2

589.1

152.1

3,368.4

Health and Wellbeing

12,056.6

97.3

388.0

12,541.9

Education and Lifelong Learning

2,800.9

119.8

4.5

2,925.2

Justice

1,704.1

0.0

68.1

1,772.2

Rural Affairs & the Environment

481.9

0.0

0.1

482.0

Administration

277.1

0.0

0.0

277.1

Crown Office

119.5

0.0

0.0

119.5

Local Government

8,214.7

2,165.1

0.0

10,379.8

Consolidated Accounts

28,545.3

2,971.3

612.8

32,129.4

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

Following Autumn Budget Revision £m

Change Proposed £m

Revised Cash authorisation £m

Scottish Administration

30,818.2

76.9

30,895.1

Forestry Commission (Scotland)

68.8

-1.8

67.0

Food Standards Agency

10.9

-0.5

10.4

Scottish Parliamentary Corporate Body

81.7

0.0

81.7

Audit Scotland

7.1

0.3

7.4

Total Cash Authorisation

30,986.7

74.9

31,061.6

Table 1.6 Reconciliation of Revised Budget to Cash Authorisation

Revised Budget £m

Adjustments for Non Cash Items

Cash Authorisation £m

Capital Charges £m

Other £m

Scottish Government - Core Portfolios

32,009.9

-1,291.4

38.8

30,757.3

Crown Office and Procurator Fiscal

119.5

-5.2

0.3

114.6

General Register Office for Scotland

14.7

-1.3

0.0

13.4

National Archives of Scotland

10.6

-1.3

0.0

9.3

Office of the Scottish Charity Regulator

3.1

0.0

0.0

3.1

Scottish Teachers' and NHS Pensions

2,406.8

0.0

-2,409.4

-2.6

Scottish Administration

34,564.6

-1,299.2

-2,370.3

30,895.1

Forestry Commission (Scotland)

83.4

-16.4

0.0

67.0

Food Standards Agency

10.5

-0.1

0.0

10.4

Scottish Parliamentary Corporate Body

103.5

-25.4

3.6

81.7

Audit Scotland

7.8

-0.7

0.3

7.4

Total Cash Authorisation

34,769.8

-1,341.8

-2,366.4

31,061.6

Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds) 26,831.5
Non Domestic Rate Income 2,165.1
National Insurance Contribution 1,898.5

Table 1.7 Capital Spending and Net Investment

Direct Capital £m

NDPB Capital £m

Capital Grants to Local Authorities £m

Capital Grants to Private Sector £m

PPP1 £m

Accounts Definition

Capital DEL

Office of the First Minister

4.3

17.5

0.0

2.2

0.0

Finance and Sustainable Growth

510.8

61.2

39.0

645.9

307.0

Health and Wellbeing

734.6

8.1

214.7

649.8

140.0

Education and Lifelong Learning

120.3

8.0

0.0

238.6

248.0

Justice

138.2

3.6

24.6

5.6

43.0

Rural Affairs and the Environment

3.6

11.4

0.0

28.1

0.0

Local Government

0.0

0.0

767.8

0.0

0.0

Total Programme

1,511.8

109.9

1,046.1

1,570.2

738.0

Administration

10.1

0.0

0.0

0.0

1.0

Crown Office and Procurator Fiscal

6.7

0.0

0.0

0.0

0.0

Total Scottish Government (Consolidated)

1,528.6

109.9

1,046.1

1,570.2

739.0

Office of the Scottish Charity Regulator

0.1

0.0

0.0

0.0

0.0

Scottish Teachers' and NHS Pension Schemes

0.0

0.0

0.0

0.0

0.0

General Register Office for Scotland

0.7

0.0

0.0

0.0

0.0

National Archives of Scotland

2.7

0.0

0.0

0.0

0.0

Total Scottish Administration

1,532.1

109.9

1,046.1

1,570.2

739.0

Direct Funded Bodies

Forestry Commission (Scotland)

4.8

0.0

0.0

0.0

0.0

Food Standards Agency

0.1

0.0

0.0

0.0

0.0

Scottish Parliament Corporate Body

2.5

0.0

0.0

0.0

0.0

Audit Scotland

0.3

0.0

0.0

0.0

0.0

Total Scottish Estimates

1,539.8

109.9

1,046.1

1,570.2

739.0

1. Estimated payments under PPP contracts (F& SG figure comprises PPP projects undertaken by Local Authorities in the Level Playing field Support funding round and so includes waste management and some schools PPP projects) 2. Approximately £120m of the ELL direct capital scores in AME 3. Approximately £305m of Local Government capital grants to local authorities is Local Authority Supported Borrowing

Page updated: Monday, February 01, 2010