MEMORANDUM THE SCOTTISH AFFAIRS
COMMITTEE
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.
Scotland Office______________________________________________________________
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.
·
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.
David Middleton
|
GRANT PAYABLE TO THE SCOTTISH CONSOLIDATED FUND |
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Position at Main |
|
Winter Supplementary |
|
Position following |
|
£ million |
Estimate |
|
Changes |
|
Winter Supplementary |
|
Expenditure Classified as DEL[1] |
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 |
|
|
|
|
|
|
|
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|
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|
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|
|
|
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 |