Publication - Corporate report
Scottish Government consolidated accounts 2016 to 2017
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office.
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. |
Contact
Enail: Alison Douglas, alison.douglas@gov.scot
Phone: 0300 244 4000 – Central Enquiry Unit
The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG
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