The Scottish Government

Restated
2002-03
Outturn

Gross
Expenditure

Income
Applied

Outturn

Budget

Variance

000s

PROGRAMME

000s

000s

000s

000s

000s

Departmental Expenditure Limit (DEL)

7,486

Scottish Public Pensions Agency

304,012

336

303,676

304,795

(1,119)

4,557,266

Local Government

5,045,826

-

5,045,826

5,078,686

(32,860)

4,814

Committees, Commissions and Other Expenditure

15,641

315

15,326

23,691

(8,365)

4,569,566

Total DEL

5,365,479

651

5,364,828

5,407,172

(42,344)

Annually Managed Expenditure (AME)

179

Capital Charges

-

-

-

-

-

1,718,104

Local Government

1,804,423

-

1,804,423

1,804,423

-

1,718,283

Total AME

1,804,423

-

1,804,423

1,804,423

-

6,287,849

TOTAL

7,169,902

651

7,169,251

7,211,595

(42,344)

Note:

In addition to direct expenditure the share of administration costs allocated to the Finance and Central Services Department is 25m. This gives total expenditure of 7,194m which is analysed over departmental aims.

In previous years the accounts of the Scottish Executive have recorded the flow of receipts and payments relating to the Scottish Teachers' Pension Scheme and the NHS Pension Scheme, but the move to full accruals basis means that this is no longer appropriate. Following the change in accounting policy to pension scheme accounts (Note 1.3), these accounts do not deal with any transactions relating to these pension schemes, although budget provision was authorised within the FCSD departmental provision.

The Finance and Central Services Department (FCSD) 2002-03 figures have been restated for (1) the change to pension scheme accounting (see Note 28), (2) European Structural Funds moving to Enterprise, Transport and Lifelong Learning Department (ETLLD), and (3) Local Government moving within the FCSD outturn statement to AME from Other Expenditure Outside DEL.