Education and Skills
|Departmental Expenditure Limit ( DEL)|
|85||Children and Families||2||124||48||76||97||(21)|
|511||Higher Education Student Support||3||517||2||515||523||(8)|
|1,627||Scottish Funding Council ( SFHEFC)||4||1,746||-||1,746||1,759||(13)|
|5||Advanced Learning and Science||5||-||5||5||-|
|268||Skills and Training||5||226||-||226||236||(10)|
|5||Central Government Grants to Local Authorities||4||-||4||4||-|
|Annually Managed Expenditure ( AME)|
|(91)||Higher Education Student Support||6||(43)||44||(87)||(130)||43|
|2||Capital DEL - Additions||7||2||-||2||6||(4)|
|591||Capital AME - Additions||620||-||620||621||(1)|
|(130)||Capital AME - Disposals/Repayments||8||(142)||-||(142)||(130)||(12)|
In addition to direct expenditure, the share of administration costs allocated to the Education and Skills Portfolio is £15m. This gives a total net expenditure of £3,161m.
Explanation of Major Variances greater than £3m:
Note 1 £14m variance due to later than anticipated
implementation by schools and local authorities of all elements
within the Scottish Attainment Challenge programme at the start of
the financial year. The full £750 million allocation will be
spent over the course of this parliament. Further £3m as a
result of lower than anticipated Scottish Qualifications Authority
working capital requirement with additional £1m in other
Note 2 £8m variance as a result of Disclosure Scotland retaining the English & Welsh Basics disclosure check business beyond an originally planned end date of December 2016, resulting in additional income in last quarter of the financial year. £6m variance due to the planned reprofiling of Baby Boxes expenditure to 2017-18. Further £3m following a revision to the Early Learning and Childcare expansion expenditure profile to 2017-18 with additional £4m in other minor variances.
Note 3 £4m variance due to lower than forecast cost of student loans write down. This cost, recognising that not all student loans will be recouped at a future date, is calculated using a model which takes into account future earnings and repayment models and uses economic factors which are updated throughout the year to inform the budget and actual costs. This is a technical accounting adjustment, where the budgetary impact is against a specific ring-fenced non-cash element of Scottish Government DEL budget which cannot be spent elsewhere. Further £3m as a result of lower than anticipated uptake on demand-led student support budgets with additional £1m in other minor variances.
Note 4 Lower than anticipated Scottish Funding Council working capital requirement.
Note 5 £5m variance in respect of the Education Maintenance Allowance demand-led activity. Further £2m as a result of lower than anticipated Skills Development Scotland working capital requirement with additional £3m in other minor variances.
Note 6 Higher than anticipated Student Loans Sale Subsidy non-cash impairment following the discount rate change.
Note 7 £2m variance as a result of lower than anticipated requirement of School Financial Transaction funding due to the impact of ESA10 classification issues leading to a reprofiling of actual project delivery timescales with additional £2m in other minor variances.
Note 8 Student Loan cash repayments were higher than forecast.
Remaining £1m consists of other minor variances across a number of programmes within the portfolio.
Enail: Alison Douglas, firstname.lastname@example.org
Phone: 0300 244 4000 – Central Enquiry Unit
The Scottish Government
St Andrew's House