Second Explanatory memorandum from the
Scotland Office on the Spring Supplementary Estimate 2008
This memorandum provides information in relation
to the Spring Supplementary Estimate for the Scotland Office.
The provision for the Scotland Office (including the Grant to
the Scottish Executive) is carried as a separate Request for Resources
on the Main Estimates for the Ministry of Justice.
SUPPLEMENTARY EXPENDITURE
DETAILS
In the Supplementary, the DEL provision for
the administration of the Scotland Office (which is ring fenced
within the overall Ministry of Justice (MoJ) DEL) will be increased
by £900,000 from £6,555,000 to £7,455,000, to take
account of the take-up of near cash End Year flexibility.
Also included in the Supplementary, the Scotland
DEL (net of depreciation) will be decreased by £4,500,000
from £27,077,409,000 to £27,072,909,000.
This includes:
— a reduction of £5,000,000 following
the change in responsibility for the payment of certain staff
in SEERAD; and;
— a reduction of £25,000,000 in
non cash provision for impairments; and
— an increase of £500,000 in respect
of a further transfer from the Department of Transport for rail
services in Scotland.
CHANGES TO
THE AME
— Additional provision of £9,059,000
for Student Loans;
— Additional provision of £55,000,000
for NHS Impairments;
— Additional provision of £60,000,000
for SEERAD Pension Liability;
CHANGES TO
NON BUDGET
— Additional provision of £89,581,000
for Housing Stock Transfers; and
— A transfer of National Insurance
Fund Payments towards Scottish National Health Service of £89,681,000;
and
— A reduction of £30,000,000 for
changes in cash to accrual adjustments.
As a result of these changes there is an increase
in the Net Cash Requirement of £64,459,000.
A reconciliation table is attached at Annex
A; this reconciles the spending of the Scottish Executive with
the grant payable to the Scottish Consolidated Fund.
February 2008
Annex A
GRANT PAYABLE TO THE SCOTTISH CONSOLIDATED
FUND
£ million
|
Position
at Main
Estimate
|
Winter
Supplementary
Changes
| Position
following
Winter
Supplementary
|
Expenditure Classified as DEL1
| 27,438,854 | -29.500
| 27,409.354 |
| Transfers | |
| |
| add: | |
| |
Transfer to HMT iro SEERAD by analogy pension
scheme
| | -5.000 |
|
| Transfer to HMT iro NHS impairments |
| -25.000 | |
| Transfer from DfT | | 0.500
| |
| Expenditure Classified as AME | 3,687,620
| 124.059 | 3,811.679
|
| Add: | |
| |
| Student Loans | | 9.059
| |
| SEERAD by analogy pension liability |
| 60.000 | |
| NHS Impairments | | 55.000
| |
| Non Domestic Rates Income | 1,859.727
| 0.000 | 1,859.727
|
| Total Managed Expenditure | 32,986.201
| 94.559 | 33,080.760
|
| add: | |
| |
Repayments of principle of existing (pre 1 April
1999) debt to National Loans Fund
| 10.000 | 0.000 | 10.000
|
| Police Loan Charges | 14.708
| 0.000 | 14.708 |
| Housing Stock Transfers | 0.000
| 89.581 | 89.581 |
| 24.708 | 89.581
| 114.289 |
| less: | |
| |
| Supported Borrowing by Local Authorities |
305.156 | 0.000 | 305.156
|
| Non Domestic Rates Income | 1,859.727
| 0.000 | 1,859.727 |
National Insurance Fund Payments towards
Scottish National Health Service
| 1,724.075 | 89.681 | 1,813.756
|
| Non Voted expenditure | 11.500
| 0.000 | 11.500 |
| 3,900.458 | 89.681
| 3,990.139 |
| Cash to accruals adjustments |
| | |
| depreciation | 361.445 |
-25.000 | 336.445 |
| cost of capital | 977.209 |
0 | 977.209 |
| Impairments | 20.000 | 55.000
| 75.000 |
Resource to cash adjustments for NHS and
Teachers Pensions
| 2,752.321 | 0 | 2,752.321
|
| Other Cash to Accrual Adjustments | 54.200
| 0 | 54.200 |
| 4,165.175 | 30.000
| 4,195.175 |
| Grant payable to Scottish Consolidated Fund
| 24,945.276 | 64.459
| 25,009.735 |
1 The figures are gross and therefore include depreciation
| | | |
|
