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Publication - Publication

The Scottish Government Consolidated Accounts 2015 to 2016

Published: 30 Sep 2016
ISBN:
9781786524881

Annual report of consolidated financial results of the Scottish Government, its executive agencies and the Crown Office, prepared in accordance with IFRS.

140 page PDF

746.5kB

140 page PDF

746.5kB

Contents
The Scottish Government Consolidated Accounts 2015 to 2016
Glossary

140 page PDF

746.5kB

Glossary

Departmental Expenditure Limit ( DEL)

Public Expenditure within departmental programmes which form departments' multi-year budget plan against which departments manage their spending. Departmental Expenditure Limits will identify separate elements for capital and current spending.

Annually Managed Expenditure ( AME)

Public Expenditure within departmental programmes but outside the Departmental Expenditure Limit and managed annually because it cannot reasonably be subject to firm multi-year limits, or should be subject to special handling.

Other Expenditure Outwith the Departmental Expenditure Limit ( ODEL)

Expenditure that is provided for in the budget but is not included in the total budget for Scotland for control purposes.

Capital charges

An annual charge reflecting the consumption of fixed assets (depreciation) and any impairment, to ensure that the full cost of departmental activities is measured.

Resource accounting

The application of accruals accounting for reporting the expenditure of central government and a framework for analysing expenditure by departmental objectives, relating these to outputs where possible.

Resource budgeting

Planning and controlling public expenditure on a resource accounting basis.


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