Corporate report

Scotland Office and Office of the Advocate General for Scotland Annual Report and Accounts 2023-2024: Tables

Published 1 August 2024

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 2023-2024 are set out below:

1. Other departmental Priority Outcomes supported by the Scotland Office

Priority Outcome	Lead Department
Strengthen the Union to ensure that its benefits, and the impact of Levelling-Up across all parts of the UK, are clear and visible to 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 2023 to 31 March 2024

Case Name	Court	Date of Judgment	Outcome
Commissioners for His Majesty’s Revenue and Customs (Respondent)(Scotland) v Vermilion Holdings Ltd (Respondent) (Scotland)	Supreme Court	25 October 2023	HMRC successful
The Scottish Ministers for Judicial Review of the Gender Recognition Reform (Scotland) Bill (Prohibition on Submission for Royal Assent) Order 2023	Outer House of the Court of Session	08 December 2023	UKG successful
SOOY v Secretary of State for the Home Department; RS and Others v Secretary of State for the Home Department	Outer House of the Court of Session	14 December 2023	UKG successful
Galbraith Trawlers Limited v The Advocate General for Scotland (as representing the Home Office)	Inner House of the Court of Session	10 January 2024	UKG unsuccessful

3. Government Greening Commitments

	2022-23	2023-24
Air Travel (CO2e tonnes)	118	75
Air Miles	294,938	291,080
Rail Travel (CO2e tonnes)	24	22
Rail Miles	421,058	381,551
Heating* (CO2e tonnes)	22	17
Electricity* (CO2e tonnes)	13	16
Waste* (CO2e tonnes)	44	2
Total CO2e Emissions (Tonnes)	221	132
Water Consumption* (Cubic Metres)	178	1,242
Paper (Reams)	50	145

*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	13,382	13,810	428	0

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	302	412	110	27.00%

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	30,564,563	31,132,634	568,071	0
Scottish Rate of Income Tax	15,392,550	15,392,555	5	0

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	25	450	425	1

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

	2023-24 £000	2022-23 £000
Net Resource Outturn (Estimates)	45,970,797	42,364,884
Adjustments to remove non budget items	(45,957,113)	(42,352,198)
Total Resource Budget Outturn	13,684	12,686
Of which
Departmental Expenditure Limit (DEL)	13,684	12,686
Adjustments include
Non Budget items*	45,957,113	42,352,198
Net Operating Costs (Accounts)	45,970,797	42,364,884

*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 and Business of the Joint Management Board 2023-24

Ministerial

• Chair – SofS Scotland, Rt Hon. Alister Jack MP
• Lord Offord – PUSofS for Scotland (until 9 February 2024)
• Lord Cameron – PUSofS for Scotland (from 9 February 2024)
• John Lamont MP – PUSofS for Scotland
• Lord Stewart – Advocate General for Scotland

Non-Executive Director

• Tom Harris – Lead NED (until 18 June 2024)
• Stuart Patrick – NED and Chair of ARAC
• 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 2023-24
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 1380 pieces of correspondence and replied to 1307 pieces (95%) within the target time in 2023-24. In comparison to 1126 pieces of correspondence and replied to 1048 (93%) within the target time in 2022-23. OAG did not receive any pieces of correspondence in 2023-24. This is in comparison to 2022-23 when OAG did not receive any pieces of correspondence.
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 268 FoI requests of which 257 (96%) were replied to within the 20 day target, either substantively or explaining the reason for an extension in 2023-24. This is in comparison to the Office receiving 175 FoI requests in 2022‑23 - 173* of which were replied to within the 20 day target (99%), either substantively or explaining the reason for an extension in 2022-23. OAG received 44 FoI requests in 2023‑24 and 44 were replied to within the 20 day target (100%), either substantively or explaining the reason for an extension. This is in comparison to OAG receiving 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.
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 97.3% of invoices within five days in 2023-24. OAG paid 98.9% of invoices within five days in 2023-24. This is in comparison to the Scotland Office paying 99.1% of invoices within five days and OAG paying 99.3% of invoices within five days in 2022-23.

*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 2023 to 31 March 2024

	Total  Received	No. within Target	% within Target
Commons Ordinary Written PQs	44	44	100.00%
Commons Named Day PQs	26	26	100.00%
Lords Ordinary Written PQs	0	0	N/A
Total	70	70	100.00%

12. Membership and Business of the Joint Management Board and Audit and Risk Assurance Committee, 2023-24

Role	Number of Board meetings attended (Total of 3 in 2023/24)	Number of ARAC meetings attended (Total of 3 in 2023/24)
Ministerial
Chair SofS Scotland, Rt Hon. Alister Jack MP	3 (out of a possible 3)	N/A
Lord Offord PUSofS for Scotland (until 9 February 2024)	2 (out of a possible 2)	N/A
Lord Cameron PUSofS for Scotland (from 9 February 2024)	1 (out of a possible 1)	N/A
John Lamont MP PUSofS for Scotland	3 (out of a possible 3)	N/A
Lord Stewart Advocate General for Scotland	3 (out of a possible 3)	N/A
Non-Executive Director
Tom Harris Lead NED (until 18 June 2024)	3 (out of a possible 3)	N/A
Stuart Patrick NED and ARAC Chair	3 (out of a possible 3)	3 (out of a possible 3)
Martin Dorchester NED	3 (out of a possible 3)	N/A
Dermot Grenham ARAC Member	N/A	3 (out of a possible 3)
Rachel Grant ARAC Member	N/A	3 (out of a possible 3)
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 (from March to August 2023)	1 (out of a possible 1)	1 (out of a possible 1)
Neil Taylor Director, OAG	2 (out of a possible 3)	2 (out of a possible 3)

13. Tom Harris - Lead Non-Executive Director

Appointed: 14 October 2021. Tenure ended on the 18 June 2024.

Position/Interest:

• Non-Executive Director of HS2 Ltd (June 2020 to present)
• Member of the independent Advisory Board for the West Coast Partnership (April 2020 - present)
• Senior counsel to Message Matters Ltd (public affairs company)
• Associate director of Cogitamus Ltd (public affairs company)

14. Stuart Patrick - Non-Executive Director

Appointed: 15 September 2020

Position/Interest:

• Directorships held in private/public limited companies:

1. Chief Executive, Glasgow Chamber of Commerce
2. British Chambers of Commerce (Board Member)
3. Clyde Gateway Limited (Board Member) – City of Glasgow College (Board Member)

• Positions of authority held in charities/ voluntary bodies:

1. The Enterprise Foundation (Director)
2. Four Acres Charitable Trust (Chair)

15. Martin Dorchester - Non-Executive Director

Appointed: 15 September 2020

Position/Interest:

• Chief Executive of Includem.

• Positions of authority held in charities/ voluntary bodies in fields:

1. Coalition of Care and Support Providers (CCPS) (Vice Convener) Connections with voluntary

• Other bodies:

1. Children in Scotland Strategic Forum (Member)
2. Scottish Leaders Forum (Member)

16. Ministerial Remuneration (salary, and pensions)

Ministers	Salary 2023-24 (£)	Salary 2022-23 (£)	Pension benefits 2023-24 (to nearest £1000)(1)	Pension benefits 2022-23 (to nearest £1000)(1)	Total 2023-24 (to nearest £1,000)(1)	Total 2022-23 (to nearest £1,000)(1)
Rt Hon Alister Jack MP Secretary of State for Scotland	67,505	67,505	18,000	19,000	86,000	87,000
JR Lamont MP Parliamentary Under Secretary of State for Scotland (from 28 October 2022) (2)	22,375	9,624	6,000	2,000	28,000	12,000
David Duguid MP Parliamentary Under Secretary of State for Scotland (from 20th September 2022 to 27 October 2022) (4)	n/a	8,015	n/a	nil	n/a	8,000
Iain Stewart MP Parliamentary Under Secretary of State for Scotland (to 8 September 2022) (3)	n/a	15,351	n/a	2,000	n/a	17,000
Lord Cameron of Lochiel Parliamentary Under Secretary of State for Scotland (from 9 February 2024) (5)	5,225	n/a	n/a	n/a	5,000	n/a
Lord Offord Parliamentary Under Secretary of State for Scotland to 1st March 2024 (4)	n/a	n/a	n/a	n/a	n/a	n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland (6)	131,138	131,138	25,000	27,000	157,000	158,000

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. Unpaid by the SO.
5. This includes the House of Lords Office Holders Allowance of £36,366
6. This includes the House of Lords Office Holders Allowance of £36,366

17. Ministerial Pension Benefits

Ministers	Accrued Pension at age 65 as at 31 March 2024 (£000)	Real increase in pension at age 65 (£000)	CETV at 31 March 2024 (£000)	CETV at 31 March 2023 (£000)	Real increase/ (decrease) in CETV (£000)
Rt Hon Alister Jack MP Secretary of State for Scotland	0-5	0-2.5	90	62	15
JR Lamont MP Parliamentary Under Secretary of State for Scotland (from 27 October 2022) (2)	0-5	0-2.5	9	2	4
David Duguid MP Parliamentary Under Secretary of State for Scotland (from 20th September 2022 to 27 October 2022)	n/a	n/a	n/a	n/a	n/a
Iain Stewart MP Parliamentary Under Secretary of State for Scotland (to 8 September 2022) (2)	n/a	n/a	n/a	20	n/a
Lord Cameron of Lochiel Parliamentary Under Secretary of State for Scotland (from 9 February 2024)	n/a	n/a	n/a	n/a	n/a
Lord Offord Parliamentary Under Secretary of State for Scotland to 1st March 2024 (4)	n/a	n/a	n/a	n/a	n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland	05/10/24	0-2.5	117	79	20

*** The ‘CETV at the Start Date’ figure is different to the figure disclosed in the previous year’s accounts for the end date on the 2022/23 annex return. This is due to a change in the factors used in part of the calculation since the previous figures were run.

18. Single total figure of remuneration

Officials	Salary (£’000)		Bonus payments (£’000)		Benefits in kind (to nearest £100)(2)		Pension benefits (to nearest £1000)(1)		Total (£’000)
	2023-24	2022-23	2023-24	2022-23	2023-24	2022-23	2023-24	2022-23	2023-24	2022-23
Laurence Rockey Scotland Office Director and Accounting Officer (from 23 August 2023) (2)(4)	105-110	105-110	10-15	Nil	9600	11000	***	41000	125-130	155-160
Lyn McDonald Scotland Office (Temporary) Director and Accounting Officer (to 22 August 2023) (3)(4)	55-60	Nil	Nil	Nil	Nil	Nil	***	Nil	55-60	Nil
Neil Taylor Office of the Advocate General Director (4)	110-115	105-110	Nil	Nil	Nil	Nil	***	1000	110-115	105-110

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 McDonald on loan from the Cabinet Office. FTE equivalent £105-£110k 4. Accrued pension benefits for directors are not included in this table for 2023/24 due to an exceptional delay in the calculation of these figures following the application of the public service pensions remedy.

19. Non-Executive Director Remuneration

	2023-24	2022-23	2023-24	2022-23
Tom Harris Lead Non-Executive Director	0-5	0-5	0-5	0-5
Stuart Patrick Chair of the Audit and Risk Assurance Committee and Non-Executive Director (1))	0-5	Nil	0-5	Nil
Rachel Grant Non-Executive Director	0-5	Nil	0-5	Nil
Dermot Grenham Non-Executive Director	0-5	Nil	0-5	Nil
Martin Dorchester Non-Executive Director	0-5	0-5	0-5	0-5

Stuart Patrick waived his salary in 2022-23.

20. Senior Managers’ Pension Benefits

Senior Managers	Accrued pension and related lump sum at pension age at 31 March 2024 £’000	Real increase in pension and related lump sum at pension age at 31 March 2024 £’000	CETV at 31 March 2024 £’000	CETV at 31 March 2023 £’000	Real increase/ Decrease in CET £’000
Laurence Rockey Scotland Office Director and Accounting Officer (from 23 August 2023) (1)	***	***	***	180	***
Lyn McDonald Scotland Office (Temporary) Director and Accounting Officer (to 22 August 2023) (1)	***	***	***	***	***
Neil Taylor Office of the Advocate General Director (1)	***	***	***	769	***

Notes to the table: (1) Accrued pension benefits for directors are not included in this table for 2023/24 due to an exceptional delay in the calculation of these figures following the application of the public service pensions remedy.

21. Fair Pay Disclosure

	2023-24	2022-23
Band of highest paid board member’s total remuneration (£000)	125-130	115–120
Median remuneration (£000)	58	52.2
Ratio	2.2	2.2
25th percentile remuneration (£000)	40.9	36.4
Ratio	3.2	3.2
75th percentile remuneration (£000)	69.8	63.2
Ratio	1.8	1.8

22. Staff Costs

	Permanently Employed staff	Others (£000)	Ministers (£000)	Special advisers (£000)	2023-24 Total (£000)	2022-23 Total (£000)
Wages and salaries	-	8,697	226	-	8,923	7,911
Social security costs	-	910	28	-	938	817
Other pension costs	-	2,154	-	-	2,154	1,798
Total	-	11,761	254	-	12,015	10,526

23. Staff Costs Charging

	Charged to Admin Budgets 2023-24 £000	Charged to Programme Budgets 2023-24 £000	Charged to Admin Budgets 2022-23 £000	Charged to Programme Budgets 2022-23 £000
Core Department	11,794	-	10,320	-
Other Designated Bodies	-	221	-	206

24. Staff Numbers

	Permanently employed staff	Others	Ministers	Special Advisers	Total 2023-24	Total 2022-23
Scotland Office	-	80	3	4	87	85
Office of the Advocate General	-	50	1	-	51	50
Boundary Commission	-	3	-	-	3	3
Total	-	133	4	4	141	138

The department had 4 special advisers in post at the 31 March 2024.

25. Staffing Levels

Month	01/04/23	01/05/23	01/06/23	01/07/23	01/08/23	01/09/23	01/10/23	01/11/23	01/12/23	01/01/24	01/02/24	01/03/24
Vacancy Rate %	9%	9%	10%	12%	13%	11%	9%	9%	11%	9%	11%	8%

26. Senior Civil Service

	Pay Band 1 2023-24	Pay Band 2 2023-24	Pay Band 1 2022-23	Pay Band 2 2022-23
SO	5	1	5	1
OAG	4	1	4	1

27. 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.

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.

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.

27.1 Summary table 2023-24, 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 2022-23
Departmental Expenditure Limit
- Resource	1.1	13,684		13,684		14,222		14,222		538	538		12,686
- Capital	1.2	25		25		450		450		425	425		35
Total		13,709		13,709		14,672		14,672		963	963		12,721
Total Budget
- Resource	1.1	13,684		13,684		14,222		14,222		538	538		12,686
- Capital	1.2	25		25		450		450		425	425		35
Total Budget Expenditure		13,709		13,709		14,672		14,672		963	963		12,721
Non-Budget Expenditure	1.1	45,957,113		45,957,113		46,525,189		46,525,189		568,076	568,076		42,352,198
Total		45,970,822		45,970,822		46,539,861		46,539,861		569,039	569,039		42,364,919

27.2 Net Cash Requirement 2023-24, all figures presented in £000

Item	SOPS Note			Outturn				Estimate		Outturn v’s Estimate, saving / (excess)			Prior Year Outturn Total 2022-23
Net Cash Requirement	2			45,970,767				46,539,633		568,866			42,363,969

27.3 Administration costs 2023-24, all figures presented in £000

Type of Spend	SOPS Note			Outturn				Estimate		Outturn v’s Estimate, saving / (excess)			Outturn
Administration Costs	1.1			13,382				13,810		428			12,402

28. 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 2022-23 Total
Spending in Departmental Expenditure Limits (DEL)
Voted Expenditure
A Scotland Office & Office of the Advocate General	16,739	3,357	13,382		-	-	13,382	13,810	-	13,810	428	12,402
B Boundary Commission for Scotland		-	-	302	-	302	302	412	-	412	110	284
Total Voted Expenditure in DEL	16,739	3,357	13,382	302	-	302	13,684	14,222	-	14,222	538	12,686
Non-Budget
Voted Expenditure
D Grant Payable to the Scottish Consolidated Fund	-	-	-	30,564,563	-	30,564,563	30,564,563	31,132,634	-	31,132,634	568,071	28,532,513
E Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	-	-	-	15,392,550	-	15,392,550	15,392,550	15,392,555	-	15,392,555	5	13,819,685
Total Non-Budget	-	-	-	45,957,113	-	45,957,113	45,957,113	46,525,189	-	46,525,189	568,076	42,352,198
Total for Estimate	16,739	3,357	13,382	45,957,415	-	45,957,415	45,970,797	46,539,411	-	46,539,411	568,614	42,364,884

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

29. 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 2022-23
A Scotland Office & Office of the Advocate General	25	0	25	450	0	450	425	35
Total Voted Expenditure in DEL	25	0	25	450	0	450	425	35
Total	25	0	25	450	0	450	425	35

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.

30. 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

30. 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	45,970,797		46,539,412		568,615
Capital Outturn	SoPS 1.2	25		450		425
Accruals to cash adjustments
Adjustments to remove non-cash items:
Depreciation		(585)		(595)		(10)
Other non-cash items		(79)		(63)		16
Adjustments to reflect movements in working balances:
Increase/(decrease) in receivables		(115)		0		115
Increase/(decrease) in Payables		296		0		(296)
increase/(decrease) in creditors (1)		428		429		1
Total		45,970,767		46,539,633		568,866
Removal of non-budget items:
Consolidated Fund Standing Services		-		-		-
Net Cash Requirement		45,970,767		46,539,633		568,866

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.

31. 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.(cash receipts being shown in italics).

Item Reference	Outturn	Prior Year 2022-23
Accruals	Cash Basis	Accruals	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 total	Prior Year Outturn Total 2022-23
Fines and penalties		471	-
Amount payable to the Consolidated Fund		471	-
Balance held at the start of the year		-	-
Payments into the Consolidated Fund		338	-
Balance held on trust at the end of the year		133	-

The total income paid into the Consolidated Fund as at 31st March 2023 and 31 March 2024 were:

		Outturn 2023-24	Prior Year Outturn Total 2022-23
Income from 2022-23		-	-
Income from 2023-24		338	-

32. Statement of Comprehensive Net Expenditure for the year ended 31 March 2024

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	2023-24 £000	2022-23 £000
Revenue from contracts with customers	4	(2,275)	(2,063)
Other operating income	4	(1,082)	(1,254)
Total operating income		(3,357)	(3,317)
Staff Costs	3	12,015	10,526
Purchase of goods and services	3	4,392	4,817
Depreciation and impairment charges	3	585	607
Finance charges	3	49	53
Grant to the Scottish Consolidated Fund	3	30,564,563	28,532,513
Payover of Scottish Rate of Income Tax to Scottish Government	3	15,392,550	13,819,685
Total operating expenditure		45,974,154	42,368,201
NLF interest receivable		(56,435)	(49,925)
NLF interest payable		56,435	49,925
Net expenditure for the year		45,970,797	42,364,884
Other Comprehensive Net Expenditure		-	-
Net (gain) loss on revaluation of property, plant and equipment		-	-
Comprehensive net expenditure for the year		45,970,797	42,364,884

33. Statement of Financial Position as at 31 March 2024

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	31/03/24 £000	31/03/23 £000
Non-current assets:
Property, plant and equipment	5	277	359
Intangible assets	6	39	66
Right of use assets	7	5,183	5,634
Financial assets (NLF)	9	2,312,261	2,192,255
Total non-current assets		2,317,760	2,198,314
Current Assets:
Trade and other receivables	11	332	447
NLF receivables	11	294,184	290,648
Cash and cash equivalents	10	246	164
Total current assets		294,762	291,259
Total Assets		2,612,522	2,489,573
Current liabilities
Trade and other payables	12	(3,561)	(3,904)
NLF payables	12	(294,184)	(290,648)
Total current liabilities		(297,745)	(294,552)
Non-current assets plus/less net current assets/liabilities		2,314,777	2,195,021
Non-current liabilities
Lease obligations	12	(4,800)	(5,232)
Other payables (NLF)	12	(2,312,261)	(2,192,255)
Total non-current liabilities		(2,317,061)	(2,197,487)
Assets less liabilities		(2,284)	(2,466)
Taxpayers’ Equity and other reserves
General fund		(2,290)	(2,472)
Revaluation Reserve		6	6
Total equity		(2,284)	(2,466)

34. Statement of Cash Flows for the Period Ended 31 March 2024

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	2023-24 £000	2022-23 £000
Net operating cost	SOCNE	(45,970,797)	(42,364,884)
Adjustments for non-cash transactions	3	664	670
(Increase)/Decrease in trade and other receivables	11	(123,428)	(175,691)
Less: Movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	11	123,543	176,010
Increase/(Decrease) in trade payables	12	122,900	182,211
Less: Movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	12	(123,329)	(181,819)
Net cash outflow from operating activities		(45,970,447)	(42,363,503)
Cash flows from investing activities
Purchase of Plant & Machinery and Fixtures and Furnishings	5	25	35
(Repayments) from other bodies (interest)		(56,435)	(49,925)
(Repayments) from other bodies (capital)	8	(281,083)	(171,389)
Loans to Scottish Government		(404,000)	(347,000)
Net cash outflow from investing activities		(741,543)	(568,349)
Cash flows from financing activities
From the Consolidated Fund (Supply) - Current Year (2)	3	45,970,849	42,364,123
From the Consolidated Fund (Non-supply)		-	-
Advance from the Contingencies Fund		703,711	2,813,000
Repayment of advance from the Contingencies Fund		(703,711)	(2,813,000)
Payment of lease liabilities	SOPS 2&3	(477)	(484)
Finance expense on lease liabilities		49	53
Repayment of loans from the National Loans Fund (interest) (3)		56,435	49,925
Repayment of loans from the National Loans Fund (capital) (3)	8	281,083	171,389
Loans received from National Loans Fund		404,000	347,000
Net Cash Inflow from Financing Activities		46,711,939	42,932,006
Net increase/(decrease) in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund	10	51	154
Income payable to the Consolidated Fund	SOPS 4	471	-
Income paid to the Consolidated Fund (4)	SOPS 4	338	-
Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund		82	154
Cash and cash equivalents at the beginning of the period	10	164	10
Cash and cash equivalents at the end of the period	10	246	164

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.

35. Statement of Changes in Taxpayers’ Equity for the Year Ended 31 March 2024

This statement shows the movement in the year on the different reserves held by the Scotland Office 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 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	-	-	-
Other	-	-	-
Balance at 31 March 23	(2,472)	6	(2,466)
Net Parliamentary Funding	45,970,849	-	45,970,849
Deemed Supply (voted)	164	-	164
Deemed Supply (non voted)	-	-	-
Unused election funding	-	-	-
Supply Payable	(246)	-	(246)
CFER transferred to CF	133	-	133
Net expenditure for the year	(45,970,797)	-	(45,970,797)
Auditors Remuneration	79	-	79
Transfer of fixed assets	-	-	-
Balance at 31 March 24	(2,290)	6	(2,284)

36. 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 2023-24 (£000)	Office of the Advocate General 2023-24 (£000)	Boundary Commission 2023-24 (£000)	Grant to the Scottish Consolidated Fund 2023-24 (£000)	Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	National Loan Fund 2023-24 (£000)	Total 2023-24 (£000)
Gross Expenditure	9,749	6,990	302	30,564,563	15,392,550	56,435	46,030,589
Income	-	(3,357)	-	-	-	(56,435)	(59,792)
Net Expenditure	9,749	3,633	302	30,564,563	15,392,550	-	45,970,797

	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	National Loan Fund 2022-23 (£000)	Total 2022-23 (£000)
Gross Expenditure	9,362	6,357	284	28,532,513	13,819,685	49,925	42,418,126
Income	-	(3,317)	-	-	-	(49,925)	(53,242)
Net Expenditure	9,362	3,040	284	28,532,513	13,819,685	-	42,364,884

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 Her 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 Scotland Office 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.

37. Expenditure

Staff Costs(1)	2023-24 (£000)	2022-23 (£000)
Wages and salaries	8,923	7,914
Social security costs	938	815
Other pension costs	2,154	1,797
Sub Total	12,015	10,526
Goods and Services
Accommodation Costs	1,220	1,859
Legal Costs	1,883	1,576
Travel and Subsistence Costs	582	613
Other Expenditure	628	706
Finance Expense on Lease Liabilities	49	53
Grants
Grant paid to Scottish Consolidated Fund	30,564,563	28,532,513
Payover of Scottish Rate of Income Tax to Scottish Government	15,392,550	13,819,685
Non-cash items:
Auditors’ remuneration and expenses	79	63
Depreciation and amortisation	585	607
Total Operating Expenditure Costs	45,974,154	42,368,201

(1) Further analysis of staff costs is located in the Accountability Report (on page 21). | 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. (2022-23 nil)

38. Income

	2023-24 (£000)	2022-23 (£000)
Legal fees and charges to clients	(2,275)	(2,063)
Recovery of legal outlays from other Government Bodies	(1,082)	(1,254)
Total	(3,357)	(3,317)

39. Property, Plant and Equipment

2023-24	Information Technology (£000)	Plant Machinery & Equipment (£000)	Furniture & Fittings (£000)	Total (£000)
Cost or valuation
At 1 April 2023	462	128	110	700
Additions	-	25	-	25
At 31 March 2024	462	153	110	725
Depreciation
At 1 April 2023	(199)	(121)	(21)	(341)
Charged in year	(92)	(4)	(11)	(107)
At 31 March 2024	(291)	(125)	(32)	(448)
Carrying amount at 31 March 2024	171	28	78	277
Carrying amount at 31 March 2023	263	7	89	359

All assets are owned by the department

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
Transfers	-	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.

40. Intangible Assets

2023-24	Software licences (£000)	Total (£000)
Cost or valuation
At 1 April 2023	137	137
At 31 March 2024	137	137
Amortisation
At 1 April 2023	(71)	(71)
Charged in year	(27)	(27)
At 31 March 2024	(98)	(98)
Carrying amount at 31 March 2024	39	39
Carrying amount at 31 March 2023	66	66

All assets are owned by the department

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

41. Right of Use Leased Assets

2023-24	Buildings (£000)	Total (£000)
Cost or valuation
At 1 April 2023	6,085	6,085
At 31 March 2024	6,085	6,085
Depreciation
At 1 April 2023	(451)	(451)
Charged in year	(451)	(451)
At 31 March 2024	(902)	(902)
Net book value at 31 March 2024	5,183	5,183
Net book value at 1 April 2023	5,634	5,634

42. Financial Instruments

As the cash requirements of the department are met through the Estimates process, financial instruments play a more limited role in creating and managing risk than would apply to a non-public sector body of a similar size. The majority of financial instruments relate to contracts for non-financial items in line with the Department’s expected purchase and usage requirements and the Department is therefore exposed to little credit, liquidity or market risk.

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 prior to devolution in 1999 and loans made to the Scottish Government post devolution. Outstanding balances are included within Trade and Other payables.

43. Investments in Other Public Sector Bodies

		Loans funded from National Loans Fund (£000)
Cost or valuation
At 1 April 2022		2,126,338
Adjustment to NLF payable		-
Additions		347,000
Loans repayable within 12 months transferred to debtors		(281,083)
Balance at 31 March 2023		2,192,255
Additions to Scottish Government		404,000
Loans repayable within 12 months transferred to debtors		(283,994)
Balance at 31 March 2024		2,312,261

History of Accounts The Scotland Office and Office of the Advocate General accounts report payments and outstanding balances owed on behalf of Scottish Water, Register 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 Scotland Office 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 £347,000,000 from the National Loan Fund in 2022-23 (£300,000,000 resource and £47,000,000 capital)

2. The Scottish Government borrowed a further £404,000,000 from the National Loan Fund in 2023-24 (£104,000,000 resource and £300,000,000 capital)

44. Cash and Cash Equivalents

	2023-24 £000	2022-23 £000
Balance at 1 April 2023	164	10
Net change in cash and cash equivalents	82	154
Balance at 31 March 2024	246	164
The following balances at 31 March 2024 were held at:
Government Banking Service	246	164
Balance 31 March 2024	246	164

45. Trade Receivables Financial and Other Assets

Amounts falling due within one year:	2023-24 £000	2022-23 £000
Trade receivables	199	259
VAT	48	80
Prepayments and accrued income	85	108
NLF interest receivables	10,190	9,565
Current part of NLF loan	283,994	281,083
Total	294,516	291,095

Amounts falling due after more than one year:	2023-24 £000	2022-23 £000
NLF loans	2,312,261	2,192,255
Total	2,312,261	2,192,254

46. Trade Payables and Other Current Liabilities

Amounts falling due within one year:	2023-24 £000	2022-23 £000
Trade payables	1	-
Accruals and deferred income	2,882	3,312
Lease obligations	432	428
NLF interest payable	10,190	9,565
Current part of NLF loans	283,994	281,083
Amounts issued from the Consolidated Fund for supply but not spent at year end	246	164
Consolidated Fund extra receipts due to be paid to the Consolidated Fund	133	-
Total	297,878	294,552

Amounts falling due after more than one year:	2023-24 £000	2022-23 £000
Lease obligation > 1 year	4,800	5,232
NLF loans	2,312,261	2,192,255
Total	2,317,061	2,197,487

47. Spending by Scotland Office (SO) & Scottish Government 2021‑22 to 2024-25

Scotland Office Expenditure	2021-22 Outturn £’000	2022-23 Plans £’000	2022-23 Outurn £’000	2023-24 Plans £’000	2023-24 Outurn £’000	2024-25 Plans £’000
Resource expenditure within Administration Costs	11,043	12,922	12,402	13,155	13,382	13,164
Other resource expenditure	505	412	284	413	302	413
Scotland Office Resource (2)	11,548	13,334	12,686	13,568	13,684	13,577
Scotland Office Capital	0	45	35	450	25	50
Scotland Office Resource + Capital DEL (2)	11,548	13,379	12,721	14,018	13,709	13,627
less depreciation & impairments	(162)	(608)	(607)	(593)	(585)	(593)
Scotland Office DEL (3)	11,386	12,771	12,114	13,425	13,124	13,034

Scottish Government Expenditure (The Scottish Block) (6)	2021-22 Outturn £’000	2022-23 Plans £’000	2022-23 Outurn £’000	2023-24 Plans £’000	2023-24 Outurn £’000	2024-25 Plans £’000
Scottish Government Resource (Before Block Grant Adjustment) (2)	37,471,309	38,117,663	36,987,727	40,131,297	38,858,072	40,459,167
less Block Grant Adjustment	(8,914,026)	(11,173,751)	(11,173,751)	(11,261,510)	(11,261,510)	(14,676,993)
Scottish Government Resource (2)	28,557,283	26,943,912	25,813,976	28,869,787	27,596,562	25,782,174
Scottish Government Capital	5,224,299	6,412,370	6,175,597	6,423,560	5,966,668	5,629,781
Scottish Government Resource + Capital DEL (3) (5)	33,781,582	33,356,282	31,989,573	35,293,347	33,563,230	31,411,955
less depreciation & impairments	(532,759)	(2,087,547)	(1,207,524)	(2,522,605)	(1,411,358)	(2,112,858)
Scottish Government Total DEL(3)(5)	33,248,823	31,268,735	30,782,049	32,770,742	32,151,872	29,299,097

(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 2022-23: Provision & Final Outturn

	Original Provision (£million)	Final Provision (£million)	Final Outturn (£million)
Expenditure Classified as Departmental Expenditure Limit (2)	34,208	33,340	31,990
Expenditure Classified as Annually Managed Expenditure	6,968	7,948	7,384
Expenditure Financed by Scottish Taxes	14,670	14,770	14,780
Expenditure Financed by Borrowing	465	465	347
Fiscal Framework Funding	0	103	298
Repayment of Principal on Loans	(145)	(145)	(160)
Drawdown from the Scotland Reserve	0	699	699
Non Domestic Rates	2,766	2,766	2,766
Total Managed Expenditure	58,931	59,946	58,104
Adjustments to cash requirement
Non-budgetary cash items	148	924	924
Depreciation and Impairments	(2,807)	(1,942)	(1,267)
Other Cash to accruals adjustments	(8,447)	(8,377)	(7,697)
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	(14,670)	(14,770)	(14,780)
Repayment of Principal on Loans	145	145	160
Borrowing	(465)	(465)	(347)
Fiscal Framework Funding	0	(103)	(298)
Change to balance held in Scottish Consolidated Fund	0	0	8
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	26,032	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).

49. Cash grant paid to the Scottish Consolidated Fund 2023-24: Provision and Provisional Outturn

	Original Provision (£million)	Final Provision (£million)	Provisional Outturn (£million)
Expenditure Classified as Departmental Expenditure Limit (2)	34,354	35,255	33,563
Expenditure Classified as Annually Managed Expenditure	7,450	5,011	4,668
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	16,555	16,894	16,311
Expenditure Financed by Capital Borrowing	450	450	300
Expenditure Financed by Resource Borrowing	41	41	104
Repayment of Principal on Loans	(217)	(217)	(217)
Drawdown from the Scotland Reserve	-	327	327
Expenditure Financed by Non Domestic Rates	3,047	3,047	3,047
Total Managed Expenditure	61,680	60,808	58,103
Adjustments to cash requirement
Non-budgetary cash items	546	346	346
Depreciation and Impairments	(2,832)	(2,481)	(1,597)
Other Cash to accruals adjustments	(6,989)	(4,512)	(3,905)
Non Domestic Rates Income	(3,047)	(3,047)	(3,047)
National Insurance Fund Payments towards Scottish NHS	(2,670)	(2,815)	(2,815)
Income from Scottish Taxes and other Fiscal Framework transactions	(16,555)	(16,894)	(16,311)
Repayment of Principal on Loans	217	217	217
Borrowing	(491)	(491)	(404)
Change to balance held in Scottish Consolidated Fund	-	-	(23)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	29,860	31,132	30,564

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 2024-25: Provision

	Original Provision (£m)
Scottish Block Grant (2)	31,412
UK Government Funded AME	4,336
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	21,324
Expenditure Financed by Capital Borrowing	338
Expenditure Financed by Resource Borrowing	458
Repayments of Principal on Loans	(265)
Expenditure Financed by Non Domestic Rates	3,068
Total Managed Expenditure	60,671
Adjustments to cash requirement
Non-budgetary cash items	746
Depreciation and Impairments	(1,957)
Other Cash to accruals adjustments	(3,738)
Non Domestic Rates Income	(3,068)
National Insurance Fund Payments towards Scottish NHS	(2,845)
Income from Scottish Taxes and other Fiscal Framework transactions	(21,324)
Repayments of Principal on Loans	265
Borrowing	(796)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	27,955

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).