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Publication - Publication

Scottish Government consolidated accounts 2016 to 2017

Published: 28 Sep 2017
Part of:
Economy, Public sector
ISBN:
9781788512800

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office.

25 page PDF

435.9kB

25 page PDF

435.9kB

Contents
Scottish Government consolidated accounts 2016 to 2017
Education and Skills

25 page PDF

435.9kB

Education and Skills

Restated
2015-16
Outturn
£m
Programme Variance
Note
Gross
Expenditure
£m
Income
Applied
£m
Outturn
£m
Budget
£m
Variance
£m
Departmental Expenditure Limit ( DEL)
168 Learning 1 183 2 181 199 (18)
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 -
2,669 Total DEL 2,805 52 2,753 2,823 (70)
Annually Managed Expenditure ( AME)
(91) Higher Education Student Support 6 (43) 44 (87) (130) 43
(91) Total AME (43) 44 (87) (130) 43
2,578 Total Resources 2,762 96 2,666 2,693 (27)
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)
463 Total Capital 480 - 480 497 (17)
3,041 Total Outturn 3,242 96 3,146 3,190 (44)

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 minor variances.
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.


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