Corporate report

Scotland Office and Office of the Advocate General for Scotland Annual Report and Accounts 2022-2023: Tables

Published 13 July 2023

Each of the tables included in the Office of the Secretary of State for Scotland and Office of the Advocate General for Scotland Annual Report and Accounts 2022-2023 are set out below:

1. Other departmental Priority Outcomes supported by the Scotland Office

Priority Outcome	Lead Department
Ensure the benefits of the Union are clear, visible and understood by all citizens.	The Department for Levelling Up Housing and Communities (DLUHC) with support from Scotland Office, Northern Ireland Office and Wales Office.

2. OAG Major Litigation Cases and Outcomes - 1 April 2022 to 31 March 2023

Case Name	Court	Date of Judgment	Outcome
Vermilion Holdings v HMRC	Supreme Court	awaited	Judgment awaited.
Ventgrove Ltd -v- Kuehne + Nagel Ltd	Inner House, CoS	awaited	N/A. HMRC were invited to intervene by court. Not party to case.
Mariwan Qadir Hassan	Court of Session Inner House	19/04/22	SSHD successful
Fatuma Mirembe	Court of Session Outer House	06/05/22	SSHD successful
Petition of Christina McHugh for Judicial Review of a decision by the First Tier Tribunal (Criminal Injuries Compensation) to refuse the Petitioner’s appeal and for declarator	Court of Session Outer House (OH)	18/05/22	Petition refused in favour of the Secretary of State for Justice
Petition of Stuart Roger for Judicial Review of a decision by the First Tier Tribunal (Criminal Injuries Compensation) to refuse the Petitioner’s appeal and for declarator	Court of Session OH	18/05/22	Petition refused in favour of the Secretary of State for Justice
Hoang Huy Phan 2	Court of Session Outer House	15/07/22	SSHD unsuccessful
Bong Nguyen	Court of Session Inner House	17/08/22	SSHD successful
Greenpeace Limited v AGS (representing the Secretary of State for Business, Energy and Industrial Strategy) and the Oil and Gas Authority	UK Supreme Court	25/08/22	Application for permission to appeal to the Supreme Court refused in favour of AGS and others
Ghulam Sughra	Court of Session Outer House	15/09/22	SSHD unsuccessful
Hatem Johnson	Court of Session Outer House	27/09/22	SSHD unsuccessful
Thuong Kham Nguyen	Court of Session Outer House	30/09/22	SSHD successful
Khan Trung Tran 2	Court of Session Outer House	04/10/22	SSHD unsuccessful
Isatou Ayee Koroma Ndow No.2	Court of Session Inner House	04/10/22	SSHD successful
DCM (Optical Holdings) Ltd v Commissioners for HMRC	UK Supreme Court	12/10/22	HMRC win
NHS Lothian v HMRC	Supreme Court	19/10/22	HMRC win
A Reference by the Lord Advocate in relation to whether the question for a referendum on Scottish independence contained in the proposed bill relates to reserved matters	UK Supreme Court	23/11/22	Supreme Court found against AGS on the preliminary issue and in favour of AGS on the substantive issue, that the provision in the proposed bill does relate to reserved matters, in favour of the AGS
Mohamed Fidaa Al Nouri and Mohamed Tawfiq Al Nouri 2	Court of Session Outer House	02/12/22	SSHD unsuccessful
Lucrecia Kaombo Mupahu	Court of Session Inner House	01/02/23	SSHD successful
AC	Court of Session Outer House	02/02/23	SSHD successful
Wayne Lindsey	Court of Session Outer House	09/02/23	SSHD successful
Mohammed Camara	Court of Session Outer House	14/02/23	SSHD successful
Petition of Sunbeam Fishing Limited for Judicial Review of a decision taken by the Secretary of State for Environment, Food and Rural Affairs	Court of Session OH	28/02/23	Petition refused, in favour of AGS as representing the Secretary of State for Environment, Food and Rural Affairs
X v Y, The Lord Advocate and the AGS	Court of Session OH	02/03/23	Case dismissed as against AGS at legal debate, in favour of AGS
Fatima Asghar and Zulfiqar Ali	Court of Session Inner House	14/03/23	SSHD successful
David Moulsdale t/a Moulsdale Properties v HMRC	Supreme Court	22/03/23	HMRC win
AK	Court of Session Outer House	31/03/23	SSHD unsuccessful

3. Government Greening Commitments

	2017-18	2022-23
Air Travel (CO2e tonnes)	326.51	117.51
Air Miles	511846	294938
Rail Travel (CO2e tonnes)	62.94	24.05
Rail Miles	854276	421058
Heating* (CO2e tonnes)	Not available	21.76
Electricity* (CO2e tonnes)	Not available	13.16
Waste* (CO2e tonnes)	Not available	44.26
Total CO2e Emissions (Tonnes)	389.45	220.74
Water Consumption* (Cubic Metres)	Not available	94.54
Paper (Reams)	838	50

*Information only available for Dover House, London. HMRC reports for Queen Elizabeth House, Edinburgh.

4. Department - Resource (Administration Costs)

Resource Spending in Departmental Expenditure Limits (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General	12402	12922	520	4.00%

5. Boundary Commission for Scotland - Resource (Programme Costs)

Resource Spending in Departmental Expenditure Limits (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Boundary Commission for Scotland	284	412	128	31.00%

6. Grant payable to the Scottish Consolidated Fund and Scottish Rate of Income Tax (Non-Budget Costs)

Resource Spending in Departmental Expenditure Limit (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Grant payable to the Scottish Consolidated Fund	28532513	29085035	552522	2.00%
Scottish Rate of Income Tax	13819685	13819685	-	0.00%

7. Scotland Office and the Office of the Advocate General – Capital

Capital Spending in Departmental Expenditure Limit (CDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General	35	45	10	22.00%

8. Reconciliation of Resource Expenditure between Estimate, Accounts and Budgets

	2022-23 £000	2021-22 £000
Net Resource Outturn (Estimates)	42,364,884	43132370
Adjustments to remove non budget items	-42352198	-43120822
Total Resource Budget Outturn	£12,686.00	11548
Of which
Departmental Expenditure Limit (DEL)	12686	11548
Adjustments include
Non Budget items*	42352198	43120822
Net Operating Costs (Accounts)	42364884	43132370

*Non Budget items are the Grant Payable to the Scottish Consolidated Fund and Payover of Scottish Rates of Income Tax to the Consolidated Fund. See Statement of Outturn against Parliamentary Supply SOPS1

9. Membership of the Joint Management Board 2022-23

Ministerial:

• Chair – Secretary of State for Scotland, Rt Hon. Alister Jack MP
• Lord Offord – Parliamentary Under Secretary of State for Scotland
• Iain Stewart MP - Parliamentary Under Secretary of State for Scotland (2 June 2020 - 8 September 2022)
• John Lamont MP - Parliamentary Under Secretary of State for Scotland for Scotland (from 27 October 2022)
• Lord Stewart - Advocate General for Scotland

Non-Executive Director

• Tom Harris - Lead NED
• Ross Finnie - NED and Chair of ARAC (until August 2022)
• Stuart Patrick - NED and Chair of ARAC (from March 2023)
• Martin Dorchester - NED

Senior Officials

• Laurence Rockey - Director, SO (period of Shared Paternity Leave from March to August 2023)
• Lyn McDonald - Director, SO (Temp. from March to August 2023)
• Neil Taylor, Director, OAG

10. Performance Targets

Target	Indicator	Performance in 2022-23
We will respond to ministerial correspondence within 20 working days of receipt or we will send an interim reply explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 1126 pieces of correspondence and replied to 1048 pieces (93%) within the target time in 2022-23. In comparison to 1350 pieces of correspondence and replied to 1209 (89.5%) within the target time in 2021-22. OAG did not receive any pieces of correspondence in 2022-23 and there were no pieces of correspondence received by OAG in 2021-22.
We will reply to all Freedom of Information (FOI) requests within 20 working days of receipt or, if an extension is permitted under the FOI Act, and it is necessary to use it, we will reply within 20 working days explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 175 FoI requests 173* (99%) of which were replied to within the 20day target, either substantively or explaining the reason for an extension in 2022-23. This is in comparison to the Office receiving 107 FoI requests in 2021-22 - all of which were replied to within the 20day target (100%), either substantively or explaining the reason for an extension. OAG received 45 FoI requests in 2022-23 – 43 were replied to within the 20-day target (95.6%), either substantively or explaining the reason for an extension. This is in comparison to OAG receiving 25 FOI requests in 2021-22 and replied to 23 within 20 working days (92%).
We will ensure that accounts are paid promptly. We will pay 80% of accounts within five days of receipt of a valid invoice.	Percentage of payments made within target time.	The Scotland Office paid 99.1% of invoices within five days in 2022-23. OAG paid 99.3% of invoices within five days in 2022-23. This is in comparison to the Scotland Office paying 98.8% of invoices within five days and OAG paying 99.3% of invoices within five days in 2021-22.

*An extension of 20 days to the deadline was made for two FoI responses and both were responded to on time within the new deadline.

11. Parliamentary Questions 1 April 2022 to 31 March 2023

	Total Received	No. within Target	% within Target
Commons Ordinary Written PQs	66	66	100.00%
Commons Named Day PQs	29	29	100.00%
Lords Ordinary Written PQs	0	0	100.00%
Total	95	95	100.00%

12. Membership and Business of the Joint Management Board and Audit and Risk Assurance Committee, 2022-23

Role	Number of Board meetings attended (Total of 2 in 2022/23)	Number of ARAC meetings attended (Total of 4 in 2022/23)
Ministerial
Chair – SofS Scotland, Rt Hon. Alister Jack MP	2 (out of a possible 2)	N/A
Lord Offord – PUSofS for Scotland	2 (out of a possible 2)	N/A
Iain Stewart MP - PUSofS for Scotland (2 June 2020 until 8 September 2022)	0 (out of a possible 0)	N/A
John Lamont MP - PUSofS for Scotland (from 27 October 2022)	1 (out of a possible 2)	N/A
Lord Stewart - Advocate General for Scotland	2 (out of a possible 2)	N/A
Non-Executive Director
Tom Harris - Lead NED	2 (out of a possible 2)	N/A
Ross Finnie - NED and Chair of ARAC (until August 2022)	0 (out of a possible 0)	1 (out of a possible 1)
Stuart Patrick - NED	2 (out of a possible 2)	1 (out of a possible 1)
Martin Dorchester - NED	2 (out of a possible 2)	N/A
Dermot Grenham - ARAC Member	N/A	4 (out of a possible 4)
Rachel Grant - ARAC Member	N/A	4 (out of a possible 4)
Senior Officials
Laurence Rockey - Director, Scotland Office	2 (out of a possible 2)	2 (out of a possible 3)
Lyn McDonald - Director (Temp.) Scotland Office	0 (out of a possible 0 )	1 (out of a possible 1)
Neil Taylor, Director, OAG	2 (out of a possible 2)	4 (out of a possible 4)

13. Ministerial Remuneration (salary, and pensions)

Ministers	Salary 2022-23 (£)	Salary 2021-22 (£)	Pension benefits 2022-23 (to nearest £1000)(1)	Pension benefits 2021-22 (to nearest £1000)(1)	Total 2022-23 (to nearest £1,000)(1)	Total 2021-22 (to nearest £1,000)(1)
Rt Hon Alister Jack MP Secretary of State for Scotland	67505	67505	19000	17000	87000	85000
JR Lamont MP Parliamentary Under Secretary of State for Scotland (from 28 October 2022) (2)	9624	n/a	2000	n/a	12000	n/a
Iain Stewart MP Parliamentary Under Secretary of State for Scotland (to 8 September 2022) (3)	15351	22375	2000	6000	17000	28000
Lord Offord Parliamentary Under Secretary of State for Scotland (4)	n/a	n/a	n/a	n/a	n/a	n/a
David Duguid MP Parliamentary Under Secretary of State for (to 27 October 2022) (4)	8015	n/a	n/a	n/a	8000	n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland (5)	131138	131138	27000	24000	158000	155000

Notes to the table:
1. The value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) less (the contributions made by the individual). The real increase excludes increases due to inflation or any increase or decrease due to a transfer of pension rights.
2. Full year equivalent £22,375.
3. Includes severance payment of £5,593. Full year equivalent £22,375
4. Up until the 20th of September 2022 David Duguid was an unpaid minister . The salary in the table above is for the period 20 September 2022 to the 27 October 2022 and includes a compensation payment of £5,593. Full year equivalent £22,375.
5. This includes the House of Lords Office Holders Allowance of £36,366

14. Ministerial Pension Benefits

Ministers	Accrued Pension at age 65 as at 31 March 2023 £000	Real increase in pension at age 65 £000	CETV at 31 March 2023 £000	CETV at 31 March 2022 £000	Real increase/ (decrease) in CETV £000
Rt Hon Alister Jack MP Secretary of State for Scotland	0-5	0-2.5	56	31	13
JR Lamont MP Parliamentary Under Secretary of State for Scotland (from 28 October 2022) (2)	0-5	0-2.5	2	Nil	1
Iain Stewart MP Parliamentary Under Secretary of State for Scotland (to 8 September 2022) (2)	0-5	0-2.5	20	17	1
Lord Offord Parliamentary Under Secretary of State	n/a	n/a	n/a	n/a	n/a
David Duguid MP Parliamentary Under Secretary of State for (to 27 October 2022)	n/a	n/a	n/a	n/a	n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland	0-5	0-2.5	70	38	17

15. Single total figure of remuneration

Officials	Salary 2022-23 (£000)	Salary 2021-22 (£000)	Bonus payments 2022-23 (£000)	Bonus payments 2021-22 (£000)	Benefits in kind 2022-23 (to nearest £100)(2)	Benefits in kind 2021-22 (to nearest £100)(2)	Pension benefits 2022-23 (to nearest £1000)(1)	Pension benefits 2021-22 (to nearest £1000)(1)	Total 2022-23 (£000)	Total 2021-22 (£000)
Laurence Rockey Office of the Secretary of State for Scotland Director and Accounting Officer (to 21 March 2023) (2)	105-110	100-105	nil	nil	11000	11000	41000	40000	155-160	150-155
Lyn McDonald Office of the Secretary of State for Scotland (Temporary) Director and Accounting Officer (from 22 March 2023) (3)	nil	nil	nil	nil	nil	nil	nil	nil	nil	nil
Neil Taylor Office of the Advocate General Director	105-110	100-105	nil	nil	nil	23400	1000	24000	105-110	125-130

Following confirmation from HMRC that payments to Directors to cover travel and accommodation costs under dual workplace arrangements constitute a taxable benefit in kind, the remuneration disclosures reflect these costs.

Notes to the table:

1. the value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increases due to a transfer of pension rights.
2. The Scotland Office Director is Scotland based but is required to be in London for a period each week. His travel costs and accommodation are taxable benefits.
3. Lyn Macdonald on loan from the Cabinet Office. Her salary costs for the period 22nd March 2023 to 31st of March 2023 are covered by them. FYE equivalent £105-110k.

16. Non-Executive Director Remuneration

Remuneration	Salary 2022-23 (£000)	Salary 2021-22 (£000)	Total 2022-23 (£000)	Total 2021-22 (£000)
Tom Harris Lead Non-Executive Director	0-5	0-5	0-5	0-5
Ross Finnie Chair of the Audit and Risk Assurance Committee and Non-Executive Director (to August 2022)	0-5	05/10/23	0-5	05/10/23
Stuart Patrick Non-Executive Director (1)	Nil	0-5	Nil	0-5
Martin Dorchester Non-Executive Director	0-5	0-5	0-5	0-5

Stuart Patrick waived his salary in 2022-23.

17. Senior Managers’ Pension Benefits

Senior Managers	Accrued pension and related lump sum at pension age at 31 March 2023 (£000)	Real increase in pension and related lump sum at pension age at 31 March 2023 (£000)	CETV at 31 March 2023 (£000)	CETV at 31 March 2022 (£000)	Real increase/ decrease in CETV (£000)
Laurence Rockey Office of the Secretary of State for Scotland Director and Accounting Officer (to 21 March 2023)	15-20	0-2.5	180	150	14
Lyn McDonald Office of the Secretary of State for Scotland (Temporary) Director and Accounting Officer (from 22 March 2023)	Nil	Nil	Nil	Nil	Nil
Neil Taylor Office of the Advocate General Director	40-45 plus a lump sum of 75-80	0-2.5 plus lump sum of 0	769	701	-13*

*Final salary member (classic/classic plus/premium) who has transitioned to alpha. The final salary pension of a person in employment is calculated by reference to their pay and length of service. The pension will increase from one year to the next by virtue of any pay rise during the year. Where there is no or a small pay rise, the increase in pension due to extra service may not be sufficient to offset the inflation increase – that is, in real terms, the pension value can reduce, hence the negative values.

18. Fair Pay Disclosure

	2022-23	2021-22
Band of highest paid board member’s total remuneration (£000)	115–120	115-120
Median remuneration (£000)	52.2	49.9
Ratio	2.2	2.3
25th percentile remuneration (£000)	36.4	34.3
Ratio	3.2	3.3
75th percentile remuneration (£000)	63.2	62.2
Ratio	1.8	1.8

19. Staff Costs

	Permanently employed staff	Others (£000)	Ministers (£000)	Special advisers (£000)	2022-23 Total (£000)	2021-22 Total (£000)
Wages and salaries	-	7679	232	-	7911	7680
Social security costs	-	788	29	-	817	788
Other pension costs	-	1798	-	-	1798	1828
Total	-	10265	261	-	10526	10296

20. Staff Costs Charging

	Charged to Admin Budgets 2022-23 (£000)	Charged to Programme Budgets 2022-23 (£000)	Charged to Admin Budgets 2021-22 (£000)	Charged to Programme Budgets 2021-22 (£000)
Core Department	10320	-	10088	-
Other Designated Bodies	-	206	-	208

21. Staff Numbers

	Permanently employed staff	Others	Ministers	Special advisers	2022-23 Total	2021-22 Total
Scotland Office	-	78	3	4	85	85
Office of the Advocate General	-	49	1	-	50	55
Boundary Commission	-	3	-	-	3	3
Total	-	130	4	4	138	143

The department had 4 special advisers in post at the 31 March 2023.

22. Staffing Levels

Month	Vacancy Rate %
01/04/22	15.00%
01/05/22	16.00%
01/06/22	15.00%
01/07/22	12.00%
01/08/22	11.00%
01/09/22	12.00%
01/10/22	9.00%
01/11/22	8.00%
01/12/22	7.00%
01/01/23	7.00%
01/02/23	5.00%
01/03/23	3.00%

23. Senior Civil Service

	2022-23 Pay Band 1	2022-23 Pay Band 2	2021-22 Pay Band 1	2021-22 Pay Band 2
SO	5	1	5	1
OAG	4	1	4	1

24. Statement of Outturn against Parliamentary Supply (SOPS)

In addition to the primary statements prepared under IFRS, the Government Financial Reporting Manual (FReM) requires the Office of the Secretary of State for Scotland and Office of the Advocate General to prepare a Statement of Parliamentary Supply (SoPS) and supporting notes.

The SoPS and related notes are subject to audit, as detailed in the Certificate and Report of the Comptroller and Auditor General to the House of Commons.

The SoPS is a key accountability statement that shows, in detail, how an entity has spent against their Supply Estimate. Supply is the monetary provision (for resource and capital purposes) and cash (drawn primarily from the Consolidated Fund), that Parliament gives statutory authority for entities to utilise. The Estimate details supply and is voted on by Parliament at the start of the financial year.

Should an entity exceed the limits set by their Supply Estimate, called control limits, their accounts will receive a qualified opinion.

The format of the SoPS mirrors the Supply Estimates, published on gov.uk, to enable comparability between what Parliament approves and the final outturn.
The SoPS contain a summary table, detailing performance against the control limits that Parliament have voted on, cash spent (budgets are compiled on an accruals basis and so outturn won’t exactly tie to cash spent) and administration.

The supporting notes detail the following: Outturn by Estimate line, providing a more detailed breakdown (note 1): a reconciliation of outturn to net cash requirement (note 3); and, an analysis of income payable to the Consolidated Fund (note 4).

The SOPS and Estimates are compiled against the budgeting framework, which is similar to, but different to, IFRS. An understanding of the budgeting framework and an explanation of key terms is provided on page 44-46 in the financial review section of the performance report. Further information on the Public Spending Framework and the reasons why budgeting rules are different to IFRS can also be found in chapter 1 of the Consolidated Budgeting Guidance, available on gov.uk.

The SOPS provides a detailed view of financial performance, in a form that is voted on and recognised by Parliament. The financial review, in the Performance Report, provides a summarised discussion of outturn against estimate as an introduction to the SOPS disclosures.

24.1 Summary table 2022-23, all figures presented in £000

	SOPS Note	Voted Outturn	Non- Voted Outturn	Total Outturn	Voted Estimate	Non- Voted Estimate	Total Estimate	Voted Outturn v’s Estimate, saving / (excess)	Total Outturn v’s Estimate, saving / (excess)	Prior Year Outturn Total 2021-22
Departmental Expenditure Limit
- Resource	1.1	12686	-	12686	13334	-	13334	648	648	11548
- Capital	1.2	35	-	35	45	-	45	10	10	-
Total		12721	-	12721	13379	-	13379	658	658	11548
Total Budget
- Resource	1.1	12686	-	12686	13334	-	13334	648	648	11548
- Capital	1.2	35	-	35	45	-	45	10	10	-
Total Budget Expenditure		12721	-	12721	13379	-	13379	658	658	11548
Non-Budget Expenditure	1.1	42,352,198	-	42,352,198	42,904,720	-	42,904,720	552,522	552,522	43,120,822
Total		42364919	-	42364919	42,918,099	-	42,918,099	553180	553,180	43,132,370

24.2 Net Cash Requirement 2022-23, all figures presented in £000

Item	SOPS Note	Outturn	Estimate	Outturn compared with Estimate: saving/ (excess)	Prior Year Outturn Total 2021-22
Net Cash Requirement	2	42363969	42917853	553884	43133559

24.3 Administration costs 2022-23, all figures presented in £000

Type of Spend	SOPS Note	Outturn	Estimate	Outturn compared with Estimate: saving/ (excess)	Outturn
Administration Costs	1.1	12402	12922	520	11043

Voted totals are subject to Parliamentary control. In addition, although not a separate limit, any breach of the administration budget will also result in an excess vote. Explanations of variances between estimate and outturn are given in the Financial Review for the Scotland Office and Office of the Advocate General.

25. SOPS 1.1 Analysis of resource outturn by Estimate line

	Resource Outturn Administration Gross	Resource Outturn Administration Income	Resource Outturn Administration Net Total	Resource Outturn Programme Gross	Resource Outturn Programme Income	Resource Outturn Programme Net Total	Resource Outturn Total	Estimate Total	Estimate Virements	Estimate Total Including Virements	Outturn v’s Estimate, saving / (excess) Net total	Prior Year Outturn 2021-22 Total
Spending in Departmental Expenditure Limits (DEL) Voted Expenditure
A Scotland Office & Office of the Advocate General	15,719	3,317	12,402	-	-	-	12,402	12,922	-	12,922	520	11,205
B Boundary Commission for Scotland		-	-	284	-	284	284	412	-	412	128	343
Total Voted Expenditure in DEL	15,719	3,317	12,402	284	-	284	12,686	13,334	-	13,334	648	11,548
Non-Budget Voted Expenditure
D Grant Payable to the Scottish Consolidated Fund	-	-	-	28,532,513	-	28,532,513	28,532,513	29,085,035	-	29,085,035	552,522	31,479,277
E Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	-	-	-	13,819,685	-	13,819,685	13,819,685	13,819,685	-	13,819,685	-	11,641,545
Total Non-Budget	-	-	-	42,352,198	-	42,352,198	42,352,198	42,904,720	-	42,904,720	552,522	43,120,822
Total for Estimate	15,719	3,317	12,402	42,352,482	-	42,352,482	42,364,884	42,918,054	-	42,918,054	553,170	43,132,370

An explanation of the variances can be found in Part 5 of the accounts - the financial review.

26. SOPS 1.2 Analysis of capital outturn by Estimate line

Spending in Departmental Expenditure Limit (DEL) Voted expenditure	Outturn Gross	Outturn Income	Outturn Net Total	Outturn Estimate Net	Estimate Virements	Estimate Total including virements	Outturn v’s Estimate, saving / (excess)	Prior Year OutturnTotal 2021-22
A Office of the Secretary of State for Scotland & Office of the Advocate General	35	-	35	45	-	45	10	-
Total Voted Expenditure in DEL	35	-	35	45	-	45	10	-
Total	35	-	35	45	-	45	10	-

The total Estimate columns include virements. Virements are the reallocation of provision in the Estimates that do not require parliamentary authority (because Parliament does not vote to that level of detail and delegates to HMT). Further information on virements are provided in the Supply Estimates Manual available on gov.uk.
The outturn vs estimate column is based on the total including virements. The estimate total before virements have been made is included so that users can tie the estimate back to the Estimates laid before Parliament.

27. SOPS 2. Reconciliation of outturn to net operating expenditure

A reconciliation table is not required as the net resource outturn per the SOPS is the same as net operating expenditure reported in the SOCNE and there is no net capital outturn

28. SOPS 3. Reconciliation of the Net Resource Outturn to the Net Cash Requirement

	Reference	Outturn total £000	Estimate £000	Outturn v’s Estimate, saving / (excess) £000
Resource Outturn	SoPS	42364884	42918054	553170
Capital Outturn	SoPS 1.2	35	45	10
Accruals to cash adjustments
Adjustments to remove non-cash items:
Depreciation		(607)	(608)	-1
Other non-cash items		-63	-63	-
Adjustments to reflect movements in working balances:
Increase/(decrease) in receivables		(319)	-	319
Increase/(decrease) in Payables		(392)	-	392
		431	425	-6
Total		42363969	42917853	553884
Removal of non-budget items:
Consolidated Fund Standing Services		-	-	-
Net Cash Requirement		42363969	42917853	553884

As noted in the introduction to the SoPS above, outturn and the Estimates are compiled against the budgeting framework, not on a cash basis. Therefore, this reconciliation bridges the resource and capital outturn to the net cash requirement.

29. SOPS 4.1 Analysis Income payable to the Consolidated Fund

In addition to income retained by the department, the following income is payable to the Consolidated Fund.

Item Reference	Outturn Accruals	Outturn Cash Basis	Prior Year 2021-22 Accruals	Prior Year 2021-22 Cash Basis
Income outside the ambit of the Estimate	-	-	-	-
Total Income payable to the Consolidated Fund	-	-	-	-

Consolidated Fund income shown in note 4.1 does not include any amounts collected by the Scotland Office where it was acting as agent for the Consolidated Fund rather than as principal. The amounts collected as agent for the Consolidated Fund (which are otherwise excluded from these financial statements) were:

Income collected by the Scottish Government and due to the Consolidated Fund is shown in the table below

Item		Outturn 2022-23	Prior Year Outturn Total 2021-22
Fines and penalties		0	166
Amount payable to the Consolidated Fund		-	166
Balance held at the start of the year		-	-
Payments into the Consolidated Fund		0	166
Balance held on trust at the end of the year		-	-

The total income paid into the Consolidated Fund as at 31st March 2022 and 31 March 2023 were:

		Outturn 2022-23	Prior Year Outturn Total 2021-22
Income from 2021-22		-	166
Income from 2022-23		-	166

30. Statement of Comprehensive Net Expenditure for the year ended 31 March 2023

This account summarises the expenditure and income generated and consumed on an accruals basis. It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure.

	Note	2022-23 £000	2021-22 £000
Revenue from contracts with customers	4	(2,063)	(2,008)
Other operating income	4	(1,254)	(1,609)
Total operating income		(3,317)	(3,617)
Staff Costs	3	10,526	10,296
Purchase of goods and services	3	4,817	4,707
Depreciation and impairment charges	3	607	162
Finance Expense on Lease Liabilities	3	53	-
Grant to the Scottish Consolidated Fund	3	28,532,513	31,479,277
Payover of Scottish Rate of Income Tax to Scottish Government	3	13,819,685	11,641,545
Total operating expenditure		42,368,201	43,135,987
NLF interest receivable		(49,925)	(48,467)
NLF interest payable		49,925	48,467
Net expenditure for the year		42,364,884	43,132,370
Other Comprehensive Net Expenditure		-	-
Net (gain) loss on revaluation of property, plant and equipment		-	-
Comprehensive net expenditure for the year		42,364,884	43,132,370

31. Statement of Financial Position as at 31 March 2023

This Statement presents the financial position of the Scotland Office and Office of the Advocate General. It comprises three main components: assets owned or controlled: liabilities owed to other bodies: and equity, the remaining value of the entity.

	Note	31 March 2023 £000	31 March 2022 £000
Non-current assets:
Property, plant and equipment	5	359	453
Intangible assets	6	66	93
Right of use assets	7	5,634	-
Financial assets (NLF)	9	2,192,255	2,126,338
Total non-current assets		2,198,314	2,126,883
Current Assets:
Trade and other receivables	11	447	765
NLF receivables	11	290,648	180,555
Cash and cash equivalents	10	164	10
Total current assets		291,259	181,330
Total Assets		2,489,573	2,308,214
Current liabilities
Trade and other payables	12	(3,904)	(2,935)
NLF payables	12	(290,648)	(180,555)
Total current liabilities		(294,552)	(183,490)
Non-current assets plus/less net current assets/liabilities		2,195,021	2,124,725
Non-current liabilities
Lease obligations	12	(5,232)	-
Other payables (NLF)	12	(2,192,255)	(2,126,338)
Total non-current liabilities		(2,197,487)	(2,126,338)
Assets less liabilities		(2,466)	(1,614)
Taxpayers’ Equity and other reserves
General fund		(2,472)	(1,620)
Revaluation Reserve		6	6
Total equity		(2,466)	(1,614)

32. Statement of Cash Flows for the Period Ended 31 March 2023

The Statement of Cash Flows shows the changes in cash and cash equivalents of the department during the reporting period. The statement shows how the department generates and uses cash and cash equivalents by classifying cash flows as operating, investing and financing activities. The amount of net cash flows arising from operating activities is a key indicator of service costs and the extent to which these operations are funded by way of income from the recipients of services provided by the department. Investing activities represent the extent to which cash inflows and outflows have been made for resources which are intended to contribute to the departments’ future public service delivery. Cash flows arising from financing activities include Parliamentary Supply and other cash flows, including borrowing.

Cash flows from operating activities	Note	2022-23 £000	2021-22 £000
Net operating cost	SOCITE	(42,364,884)	(43,132,370)
Adjustments for non-cash transactions	3	670	218
(Increase)/Decrease in trade and other receivables	11	(175,691)	(41,024)
Less: Movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	11	176,010	40,822
Increase/(Decrease) in trade payables	12	182,211	39,539
Less: Movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	12	(181,819)	(40,744)
Net cash outflow from operating activities		(42,363,503)	(43,133,559)
Cash flows from investing activities
Purchase of Plant & Machinery and Fixtures and Furnishings	5	35	-
(Repayments) from other bodies (interest)		(49,925)	(48,467)
(Repayments) from other bodies (capital)	9	(171,389)	(130,517)
Loans to Scottish Government	9	(347,000)	(469,000)
Net cash outflow from investing activities		(568,349)	(647,984)
Cash flows from financing activities
From the Consolidated Fund (Supply) - Current Year (2)	SOCITE	42,364,123	43,133,482
From the Consolidated Fund (Non-supply)		-	-
Advance from the Contingencies Fund		2,813,000	12,000,000
Repayment of advance from the Contingencies Fund		(2,813,000)	(12,000,000)
Payment of lease liabilities (5)		(484)	-
Finance expense on lease liabilities (5)		53	-
Repayment of loans from the National Loans Fund (interest) (3)		49,925	48,467
Repayment of loans from the National Loans Fund (capital) (3)	9	171,389	130,517
Loans received from National Loans Fund		347,000	469,000
Net Cash Inflow from Financing Activities		42,932,006	43,781,466
Net increase/(decrease) in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund	10	154	(77)
Income payable to the Consolidated Fund	SOPS 4	-	(166)
Income paid to the Consolidated Fund (4)		-	166
Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund		154	(77)
Cash and cash equivalents at the beginning of the period	10	10	87
Cash and cash equivalents at the end of the period	10	164	10

1. Movements include: departmental balances with the Consolidated Fund: and payables linked to financing - NLF loans (principal and interest), capital debtors, finance leases and PFI and other service concession arrangements.
2. This is the amount received from the Consolidated Fund in respect of the current year.
3. This includes loans repaid by entities for onward transmission to the NLF and interest received from entities for transmissions to the NLF.
4. Cash paid over to the Consolidated Fund under any category.
5. Movement due to the introduction of IFRS 16.

33. Statement of Changes in Taxpayers’ Equity for the Year Ended 31 March 2023

This statement shows the movement in the year on the different reserves held by the Office of the Secretary of State for Scotland and Office of the Advocate General, analysed into ‘general fund reserves’ (i.e. those reserves that reflect a contribution from the Consolidated Fund). The Revaluation Reserve reflects the change in asset values that have not been recognised as income or expenditure. The General Fund represents the total assets less liabilities of a department, to the extent that the total is not represented by other reserves and financing items.

	General Fund £000	Revaluation Reserve £000	Tax Payers’ Equity £000
Balance at 31 March 21	(2,865)	6	(2,859)
Net Parliamentary Funding	43,133,482	-	43,133,482
Deemed Supply (voted)	87	-	87
Deemed Supply (non voted)	-	-	-
unused election funding	-	-	-
Supply Payable	(10)	-	(10)
CFER transferred to CF	-	-	-
Net expenditure for the year	(43,132,370)	-	(43,132,370)
Auditors Remuneration	56	-	56
Transfer of fixed assets	-	-	-
Balance at 31 March 22	(1,620)	6	(1,614)
Net Parliamentary Funding	42,364,123	-	42,364,123
Deemed Supply (voted)	10	-	10
Deemed Supply (non voted)	-	-	-
Unused election funding	-	-	-
Supply Payable	(164)	-	(164)
CFER transferred to CF	-	-	-
Net expenditure for the year	(42,364,884)	-	(42,364,884)
Auditors Remuneration	63	-	63
Transfer of fixed assets	-	-	-
Balance at 31 March 23	(2,472)	6	(2,466)

34. Impact on the SoFP arising from adoption of IFRS 16

Description	1st April 2022 £,000
Right of use assets commenced at 1 April 2022 (NBV)	6,085
Total	6,085
Lease liabilities commenced at 1 April 2022	6,085
Total	6,085

35. Impact on the SoCNE arising from IFRS 16

Description	2022-23 (£000)	2021-22 (£000)	Increase/Decrease expected (£000)
Asset depreciation	451	0	451
Interest expense on discounted lease liability	53	0	53
IAS 17 basis rental payments	0	477	(477)
Total	504	477	27

36. Reconciliation of the Operating Lease commitments under IAS 17 at 31st March 2022 to Lease Liability calculated under IFRS 16 on 1st April 2022.

Description	£m
Operating Lease commitments as at 31st March 2022	6,520
Discounted using discount rates	(435)
Lease Liability as at 1st April 2022	6,085

37. Note 2: Statement of Operating Costs by Operating Segment

The Main Supply Estimate provides for the administration costs of the Scotland Office and Office of the Advocate General and the salaries of the Secretary of State for Scotland, his Parliamentary Under-Secretary of State, the Advocate General for Scotland, the costs of the Boundary Commission for Scotland and a grant to the Scottish Consolidated Fund.

The Offices Management Boards monitor the administration costs of the Scotland Office and Office of the Advocate General, the provision agreed for the Boundary Commission and the management of the transfer of a block grant to the Scottish Consolidated Fund to meet expenditure by the Scottish Parliament and the Scottish Government.

	Scotland Office 2022-23 (£000)	Office of the Advocate General 2022-23 (£000)	Boundary Commission 2022-23 (£000)	Grant to the Scottish Consolidated Fund 2022-23 (£000)	Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund 2022-23 (£000)	National Loan Fund 2022-23 (£000)	Total 2022-23 (£000)
Gross Expenditure	9362	6357	284	28532513	13819685	49925	42418126
Income	-	-3317	-	-	-	-49925	-53242
Net Expenditure	9362	3040	284	28532513	13819685	-	42364884

	Scotland Office 2021-22 (£000)	Office of the Advocate General 2021-22 (£000)	Boundary Commission 2021-22 (£000)	Grant to the Scottish Consolidated Fund 2021-22 (£000)	Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund 2021-22 (£000)	National Loan Fund 2021-22 (£000)	Total 2021-22 (£000)
Gross Expenditure	7941	6881	343	31479277	11641545	48467	43184454
Income	-	-3617	-	-	-	-48467	-52084
Net Expenditure	7941	3264	343	31479277	11641545	-	43132370

Description of segments

Scotland Office
The role of the Scotland Office is to deliver the UK Government’s objectives for Scotland and to promote the best interests of Scotland within the United Kingdom.

Office of the Advocate General
The role of the Office of the Advocate General is to provide high quality legal services to secure the UK Government’s objectives in Scotland.

Boundary Commission
The Boundary Commission for Scotland is responsible for reviews of both the Scottish Parliament’s constituencies and regions and also the UK Parliament’s constituencies in Scotland.

Grant to the Scottish Consolidated Fund
The Scottish Government’s Budget is determined by the combined impact of Block Grant funding allocated by HM Treasury on a population based formula, the Barnett formula, and adjusted to reflect taxes devolved to Scotland through the Scotland Act 2012 and the Scotland Act 2016; and independent forecasts of receipts generated by those taxes and devolved social security expenditure. The UK Parliament votes the necessary provision to the Secretary of State, who, in turn, makes grants to the Scottish Government as set out in the Scotland Act 1998.

The Scottish Rate of Income Tax
The Scottish Rate of Income Tax (SRIT), identification of Scottish taxpayers and administering the tax are all matters for the UK Government and His Majesty’s Revenue and Customs (HMRC). Receipts from SRIT are collected by HMRC and paid to the Scottish Government, equal to the block grant reduction. Receipts from SRIT will be added to the Scottish block grant

National Loan Fund
Advances from the National Loan Fund (NLF) are treated as investments and disclosed at historical cost. The balances within these accounts represent loans from the NLF lent onwards by the Secretary of State for Scotland to the Registers of Scotland and Scottish Water prior to devolution and the Scottish Government post devolution. The responsibility for repayment of principal and interest fall on the Scottish Government and is a charge on the Scottish Consolidated Fund. Amounts received by the Office of the Secretary of State for Scotland and the Office of the Advocate General are surrendered to the NLF. Outstanding loan balances are included within Trade and other payables.

Reporting
The Department does not provide segmented balance sheet information to the board.

38. Expenditure

Staff Costs(1)	2022-23 (£000)	2021-22 (£000)
Wages and salaries	7,914	7,680
Social security costs	815	788
Other pension costs	1,797	1,828
Sub Total	10,526	10,296
Goods and Services
Rentals under operating leases	-	1,201
Accommodation Costs	1,859	664
Legal Costs	1,576	1,818
Travel and Subsistence Costs	613	297
Other Expenditure	706	671
Finance Expense on Lease Liabilities	53
Grants
Grant paid to Scottish Consolidated Fund	28,532,513	31,479,277
Payover of Scottish Rate of Income Tax to Scottish Government	13,819,685	11,641,545
Non-cash items:
Auditors’ remuneration and expenses	63	56
Depreciation and amortisation	607	162
Total Operating Expenditure Costs	42,368,201	43,135,987

(1) Further analysis of staff costs is located in the Accountability Report (on page 90). Footnote: The Consolidated Statement of Comprehensive Net Expenditure staff costs figure includes administration and Boundary Commision staff costs; and the figure for purchase of goods and services includes other administration costs and Boundary Commission operating costs. The Scotland Office and Office of the Advocate General did not purchase any non-audit services from the National Audit Office. (2021-22 nil)

39. Income

	2022-23 (£000)	2021-22 (£000)
Legal fees and charges to clients	(2,063)	(2,008)
Recovery of legal outlays from other Government Bodies	(1,254)	(1,609)
Total	(3,317)	(3,617)

40. Property, Plant and Equipment

2022-23	Information Technology (£000)	Plant Machinery & Equipment (£000)	Furniture & Fittings (£000)	Total (£000)
Cost or valuation
At 1 April 2022	462	122	81	665
Additions	-	6	29	35
At 31 March 2023	462	128	110	700
Depreciation
At 1 April 2022	-107	-92	-13	-212
Charged in year	-92	-29	-8	-129
At 31 March 2023	-199	-121	-21	-341
Carrying amount at 31 March 2023	263	7	89	359
Carrying amount at 31 March 2022	355	30	68	453

All assets are owned by the department

2021-22	Information Technology (£000)	Plant Machinery & Equipment (£000)	Furniture & Fittings (£000)	Total (£000)
Cost or valuation
At 1 April 2021	462	145	137	744
Disposals	-	-15	-64	-79
Transfers	-	-8	8	-
At 31 March 2022	462	122	81	665
Depreciation
At 1 April 2021	-14	-78	-65	-156
Charged in year	-93	-34	-8	-135
Disposals	-	15	64	79
Transfers	-	5	-5	-
At 31 March 2022	-107	-92	-13	-212
Carrying amount at 31 March 2022	355	30	68	453
Carrying amount at 31 March 2021	448	67	73	588

All assets are owned by the department.

41. Intangible Assets

2022-23	Software licences (£000)	Total (£000)
Cost or valuation
At 1 April 2022	137	137
At 31 March 2023	137	137
Amortisation
At 1 April 2022	(44)	(44)
Charged in year	(27)	(27)
At 31 March 2023	(71)	(71)
Carrying amount at 31 March 2023	66	66
Carrying amount at 31 March 2022	93	93

All assets are owned by the department

2021-22	Software licences (£000)	Total (£000)
Cost or valuation
At 1 April 2021	137	137
At 31 March 2022	137	137
Amortisation
At 1 April 2021	(16)	(16)
Charged in year	(28)	(28)
At 31 March 2022	(44)	(44)
Carrying amount at 31 March 2022	93	93
Carrying amount at 31 March 2021	121	121

All assets are owned by the department

42. Right of Use Leased Assets

2022-23	Buildings (£000)	Total (£000)
Cost or valuation
At 1 April 2022	-	-
Initial recognition on implementation of IFRS 16	6,085	6,085
Additions	-	-
Revaluations	-	-
At 31 March 2023	6,085	6,085
Depreciation
At 1 April 2022	-	-
Charged in year	(451)	(451)
Disposals	-	-
Revaluations	-	-
At 31 March 2023	451	451
Net book value at 31 March 2023	5,634	5,634
Net book value at 1 April 2022	-	-

As explained in Note 1.1, the department adopted IFRS 16 ‘Leases’ from 1 April 2022. As required by the FReM, we have implemented it using the cumulative catch-up method, without restatement of prior year figures. The majority of leases, treated as operating leases until 31 March 2022 have now been recognised on-balance sheet as right-of use assets and lease liabilities. As a result, we have recognised an additional £5.634m of right of use assets and £5.654 million of lease liabilities. The lease contracts comprise leased buildings.

43.  Investments in Other Public Sector Bodies

	Loans funded from National Loans Fund (£000)
Cost or valuation
At 1 April 2021	1,828,711
Adjustment to NLF payable	16
Additions	469,000
Loans repayable within 12 months transferred to debtors	(171,389)
Balance at 31 March 2022	2,126,338
Additions to Scottish Government	347,000
Loans repayable within 12 months transferred to debtors	(281,083)
Balance at 31 March 2023	2,192,255

History of Accounts The Scotland Office and Office of the Advocate General accounts report payments and outstanding balances owed on behalf of Scottish Water, Registers of Scotland and Scottish Government. A proportion of the The National Loan Fund (NLF) outstanding balances at 31 March 2021 were made prior to 1 July 1999, under the terms of the Local Government etc. (Scotland) Act 1994 (Scottish Water). Prior to 1 July 1999, responsibility for accounting for the repayments fell to the Scottish Office. Upon devolution, the responsibility transferred to the Office of the Secretary of State for Scotland and Office of the Advocate General. Post devolution loans to the Scottish Government are made under the terms of the Scotland Act 2016. Registers of Scotland (ROS) was established as a Trading Fund on 1 April 1996 and the loan was deemed to have been issued from the National Loan Fund (NLF) as ROS had no direct sponsor department. However, no physical payment has been made from the NLF. The deemed loan was based on the value of the assets and liabilities appropriated to the Trading Fund. 60% was attributed to capital loans to be paid through the NLF and 40% as public dividend capital, repayable through the Consolidated Fund.

1. The Scottish Government borrowed a further £469,000,000 from the National Loan Fund in 2021-22( £319,000,000 resource and £150,000,000 capital)

2. The Scottish Government borrowed a further £347,000,000 from the National Loan Fund in 2022-23( £300,000,000 resource and £47,000,000 capital)

44. Cash and Cash Equivalents

	2022-23 £000	2021-22 £000
Balance at 1 April 2022	10	87
Net change in cash and cash equivalents	154	(78)
Balance at 31 March 2023	164	10
The following balances at 31 March 2023 were held at:
Government Banking Service	164	10
Commercial banks	-	-
Balance 31 March 2023	164	10

45. Trade Receivables Financial and Other Assets

Amounts falling due within one year:	2022-23 £000	2021-22 £000
Trade receivables	259	259
VAT	80	83
Prepayments and accrued income	108	423
NLF interest receivables	9,565	9,166
Current part of NLF loan	281,083	171,389
Total	291,095	181,320

Amounts falling due after more than one year:	2022-23 £000	2021-22 £000
Instalments due on NLF loans	2,192,255	2,126,338
Total	2,192,254	2,126,338

46. Trade Payables and Other Current Liabilities

Amounts falling due within one year:	2022-23 £000	2021-22 £000
Trade payables	-	-
Accruals and deferred income	3312	2925
Lease obligations	428	-
NLF interest payable	9565	9166
Current part of NLF loans	281083	171389
Amounts issued from the Consolidated Fund for supply but not spent at year end	164	10
Total	294552	183490

Amounts falling due after more than one year:	2022-23 £000	2021-22 £000
Lease obligations	5232	-
NLF loans	2192255	2126338
Total	2197487	2126338

47. Spending by Scotland Office (SO) and Office of the Advocate General (OAG) and Scottish Government 2020-21 to 2023-24

Scotland Office Expenditure	2020-21 Outturn £000	2021-22 Plans £000	2021-22 Outturn £000	2022-23 Plans £000	2022-23 Outturn £000	2023-24 Plans £000
Resource expenditure within Administration Costs	12,941	11,567	11,043	12,922	12,402	12,995
Other resource expenditure	311	558	505	412	284	573
Scotland Office Resource (2)	13,252	12,125	11,548	13,334	12,686	13,568
Scotland Office Capital	385	50	0	45	35	450
Scotland Office Resource + Capital DEL (2)	13,637	12,175	11,548	13,379	12,721	14,018
less depreciation & impairments	(73)	(150)	(162)	(608)	(607)	(593)
Scotland Office DEL (3)	13,564	12,025	11,386	12,771	12,114	13,425

Scottish Government Expenditure (The Scottish Block) (6)	2020-21 Outturn £000	2021-22 Plans £000	2021-22 Outturn £000	2022-23 Plans £000	2022-23 Outturn £000	2023-24 Plans £000
Scottish Government Resource (Before Block Grant Adjustment) (2)	39,912,334	40,061,543	37,471,309	38,117,663	36,953,383	39,710,994
less Block Grant Adjustment	(8,874,984)	(8,914,026)	(8,914,026)	(11,173,751)	(11,173,751)	(11,307,428)
Scottish Government Resource (2)	31,037,350	31,147,517	28,557,283	26,943,912	25,779,632	28,403,567
Scottish Government Capital	5,230,499	5,561,996	5,224,299	6,412,370	6,198,851	5,950,088
Scottish Government Resource + Capital DEL (3) (5)	36,267,849	36,709,513	33,781,582	33,356,282	31,978,483	34,353,654
less depreciation & impairments	(1,060,015)	(2,518,289)	(532,759)	(2,087,547)	(1,103,494)	(2,994,393)
Scottish Government Total DEL(3)(5)	35,207,834	34,191,224	33,248,823	31,268,735	30,874,989	31,359,261

Notes: (1) Totals may not sum due to roundings. (2) Including depreciation & impairments. (3) Total DEL = Resource + capital – (depreciation & impairments). (4) As set out in the Written Ministerial Statement of the 24 March 2021, 2020-21 funding has been revised down since Supplementary Estimates 2020-21 to reflect the carry forward of funding from 2020-21 in to 2021-22. This funding is included in 2021-22 plans.

48. Cash grant paid to the Scottish Consolidated Fund 2021-22: Provision and Final Outturn

	Original Provision (£million)	Final Provision (£million)	Final Outturn (£million)
Expenditure Classified as Departmental Expenditure Limit (2)	35,536	37,006	33,782
Expenditure Classified as Annually Managed Expenditure	6,370	6,767	5,907
Expenditure Financed by Scottish Taxes	12,235	12,485	12,574
Expenditure Financed by Borrowing	769	569	469
Repayment of Principal on Loans	(80)	(80)	(80)
Drawdown from the Scotland Reserve	-	608	608
Non Domestic Rates	2,090	2,090	2,090
Total Managed Expenditure	56,920	59,444	55,350
Adjustments to cash requirement
Non-budgetary cash items	162	162	162
Depreciation and Impairments	(2,571)	(2,546)	(330)
Other Cash to accruals adjustments	(5,566)	(6,782)	(6,439)
Non Domestic Rates Income	(2,090)	(2,090)	(2,090)
National Insurance Fund Payments towards Scottish NHS	(2,276)	(2,447)	(2,353)
Income from Scottish Taxes	(12,235)	(12,485)	(12,514)
Repayment of Principal on Loans	80	80	80
Borrowing	(769)	(569)	(469)
Change to balance held in Scottish Consolidated Fund	-	-	83
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	31,656	32,769	31,479

Notes: (1) Totals may not sum due to rounding. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2). (4) Final provision includes £1,152m carry forward to 2021-22.

49. Cash grant paid to the Scottish Consolidated Fund 2022-23: Provision and Provisional Outturn

	Original Provision (£million)	Final Provision (£million)	Provisional Outturn (£million)
Expenditure Classified as Departmental Expenditure Limit (2)	34,208	33,340	31,979
Expenditure Classified as Annually Managed Expenditure	6,968	7,948	7,736
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	14,670	14,873	15,075
Expenditure Financed by Capital Borrowing	450	450	300
Expenditure Financed by Resource Borrowing	15	15	47
Repayment of Principal on Loans	(145)	(145)	(160)
Drawdown from the Scotland Reserve	-	699	699
Expenditure Financed by Non Domestic Rates	2,766	2,766	2,766
Total Managed Expenditure	58,931	59,946	58,443
Adjustments to cash requirement
Non-budgetary cash items	148	924	274
Depreciation and Impairments	(2,807)	(1,942)	(1,205)
Other Cash to accruals adjustments	(8,447)	(8,377)	(7,450)
Non Domestic Rates Income	(2,766)	(2,766)	(2,766)
National Insurance Fund Payments towards Scottish NHS	(4,036)	(3,508)	(3,508)
Income from Scottish Taxes and other Fiscal Framework transactions	(14,670)	(14,873)	(15,075)
Repayment of Principal on Loans	145	145	160
Borrowing	(465)	(465)	(347)
Change to balance held in Scottish Consolidated Fund	-	-	8
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	26,033	29,085	28,533

Notes (1) Totals may not sum due to rounding. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2).

50. Cash grant paid to the Scottish Consolidated Fund 2023-24: Provision

	Original Provision (£m)
Scottish Block Grant (2)	34,354
UK Government Funded AME	7,450
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	16,555
Expenditure Financed by Capital Borrowing	450
Expenditure Financed by Resource Borrowing	41
Repayments of Principal on Loans	(217)
Expenditure Financed by Non Domestic Rates	3,047
Total Managed Expenditure	61,680
Adjustments to cash requirement
Non-budgetary cash items	547
Depreciation and Impairments	(2,832)
Other Cash to accruals adjustments	(6,989)
Non Domestic Rates Income	(3,047)
National Insurance Fund Payments towards Scottish NHS	(2,670)
Income from Scottish Taxes and other Fiscal Framework transactions	(16,555)
Repayments of Principal on Loans	217
Borrowing	(491)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	29,860

Notes: (1) Totals may not sum due to roundings. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2).