The Scottish Government Consolidated Accounts for the year ended 31 March 2020 Laid before the Scottish Parliament By the Scottish Ministers 17 December 2020 SG/2020/147 This page is intentionally blank Table of Contents Page No. Title Performance Report 4 Introduction 14 Performance Overview 16 Performance Analysis Accountability Report 30 Statement of Accountable Officer’s Responsibilities 31 Governance Statement 52 Remuneration and Staff Report 66 Losses, Gifts and Special Payments 69 Report of the Auditor General for Scotland to the Scottish Parliament 73 Summaries of Resource, Capital and Total Outturn Portfolio Outturn Statements 74 Health and Sport 75 Communities and Local Government 76 Finance, Economy and Fair Work 77 Education and Skills 78 Justice 79 Transport, Infrastructure and Connectivity 80 Environment, Climate Change and Land Reform 81 Rural Economy 82 Culture, Tourism and External Affairs 83 Social Security and Older People 84 Government Business and Constitutional Relations 85 The Crown Office and Procurator Fiscal Service 86 Consolidated Statement of Financial Position 87 Consolidated Statements of Comprehensive Net Expenditure and Changes in Taxpayer’s Equity 89 Consolidated Statement of Cash flows 90 Notes to the Accounts 144 Accounts Direction 145 Glossary The Scottish Government Consolidated Accounts Year to 31 March 2020 Performance Report About the Scottish Government The Scottish Government is the devolved government for Scotland and has a range of responsibilities that include: the economy, education, health, justice, rural affairs, housing, environment, equal opportunities, consumer advocacy and advice, transport and taxation. Some powers are reserved to the UK Government. These include: immigration, the constitution, foreign policy and defence. Further changes to the responsibilities devolved to the Scottish Government and Scottish Parliament have resulted from the Scotland Act 2012 and the Scotland Act 2016. After a Scottish Parliamentary election, the First Minister is formally nominated by the Scottish Parliament and appointed by Her Majesty the Queen. The First Minister then appoints the Scottish Ministers to make up the Cabinet with the agreement of the Scottish Parliament and the approval of The Queen. Scottish Cabinet Ministers and their responsibilities The Cabinet is the main decision-making body of the Scottish Government. It is made up of the First Minister, all Cabinet Secretaries, the Minister for Parliamentary Business and the Permanent Secretary. The First Minister appoints a Cabinet Secretary for each of the core portfolios described below, and additional Ministers to support the work of the Scottish Cabinet, and two Law Officers (Lord Advocate and Solicitor General for Scotland). Nicola Sturgeon MSP First Minister Head of the Scottish Government: responsible for development, implementation and presentation of Government policy, constitutional affairs, and for promoting and representing Scotland at home and overseas. Following the Scottish Parliamentary election on 5 May 2016, the First Minister announced a new Scottish Cabinet, identifying education and the economy as priorities, along with the reform and improvement of public services and the ability to respond to challenges such as climate change in the years to come. The Cabinet Team members serving during 2019-20 are as follows: John Swinney MSP National Improvement Framework teaching profession Deputy First Minister and Cabinet behaviour and measures to combat Secretary for Education and Skills bullying modern languages and the Gaelic and Responsibilities include: Scots languages school standards, quality and improvement Named Person school infrastructure & staffing Skills Development Scotland educational attainment, qualifications and non-advanced vocational skills closing the attainment gap historical abuse enquiry - 4 - The Scottish Government Consolidated Accounts Year to 31 March 2020 Humza Yousaf MSP government procurement efficient government Cabinet Secretary for Justice National Performance Framework public bodies policy Responsibilities include: Scottish Futures Trust police Scottish Enterprise - national enterprise courts, sentencing agency justice system and criminal law procedure trade and inward investment violence reduction trade unions criminal justice social work, victims, public sector pay witnesses, female offenders Scottish National Investment Bank human rights Registers of Scotland prisons and prisoners reducing reoffending security Kate Forbes MSP (from 18 February youth justice 2020) Cabinet Secretary for Finance Shirley-Anne Somerville MSP Responsibilities include: Cabinet Secretary for Social Security budget bill and Older People managing the public finances fiscal policy and taxation Responsibilities include: income and ADT welfare policy, social security fiscal framework measures against poverty (with CSCLG) Scottish budget, budgetary monitoring and Best Start Grant (replacing the UK reporting Government's Sure Start Maternity Grant) government procurement Funeral Expense Assistance (replacing the National Performance Framework UK Government's Funeral Payment) public bodies policy Carers Allowance (at which point we will Scottish futures trust stop paying Carers Allowance Supplement) public sector pay Young Carers Grant Digital Economy Personal Independence Payments Disability Living Allowance Industrial Injuries Disablement Benefit Roseanna Cunningham MSP Attendance Allowance Severe Disablement Allowance Cabinet Secretary for Environment, Cold Weather Payments Climate Change and Land Reform Winter Fuel Payments Responsibilities include: climate change and environmental Derek Mackay MSP (until 5 February protection 2020) biodiversity Crown Estate Cabinet Secretary for Finance, Economy environmental and climate justice and Fair Work flood prevention & coastal erosion land use and land reform Responsibilities include: animal welfare Scottish economy wildlife crime Inclusive Growth water quality and Scottish Water managing the public finances fiscal policy and taxation Scottish budget, budgetary monitoring and reporting - 5 - The Scottish Government Consolidated Accounts Year to 31 March 2020 Fergus Ewing MSP religious and faith organisations Cabinet Secretary for Rural Economy and Tourism Fiona Hyslop MSP Responsibilities include: Cabinet Secretary for Economy, Fair agriculture and crofting Work and Culture fisheries and aquaculture food and drink Responsibilities include: Highlands & Islands Enterprise creative industries South of Scotland Enterprise Agency culture rural Scotland architecture and built heritage animal health broadcasting forestry co-ordination on bringing major events to tourism (from 18/02/2020) Scotland National Records Jeane Freeman MSP From 18/02/2020: Scottish National Investment Bank Cabinet Secretary for Health and Sport Scottish economy inclusive growth and fair work Responsibilities include: trades unions NHS and its performance, staff and pay Scottish enterprise – national enterprise Health care and social integration agency patient services and patient safety trade and inward investment primary care, acute services elective centres Implementing the 2020 Vision, national clinical strategy, quality strategy and national service planning Michael Russell MSP allied Healthcare services carers, adult care and support Cabinet Secretary for the Constitution, child and maternal health Europe and External Affairs dentistry medical records, health improvement and Responsibilities include: protection The UK's exit from the European Union International relations (from 18/02/2020) Government and parliamentary business Aileen Campbell MSP Constitutional Relations and intra- governmental affairs Cabinet Secretary for Communities and Local Government Michael Matheson MSP Responsibilities include: social justice Cabinet Secretary for Transport, tackling inequalities Infrastructure and Connectivity measures against poverty (with CSSS) community empowerment, devolution to Responsibilities include: communities and reform of local transport and public transport government infrastructure investment policy democratic renewal cities & City Deals third sector and social economy town centres advocacy and advice - 6 - The Scottish Government Consolidated Accounts Year to 31 March 2020 The Cabinet is supported by the following ministerial team: Graeme Dey MSP: Minister for Parliamentary Business and Veterans Kevin Stewart MSP: Minister for Local Government, Housing and Planning Paul Wheelhouse MSP: Minister for Energy, Connectivity and the Islands Ash Denham MSP: Minister for Community Safety Maree Todd MSP: Minister for Children and Young People Jamie Hepburn MSP: Minister for Business, Fair Work and Skills Joe FitzPatrick MSP: Minister for Public Health, Sport and Wellbeing Clare Haughey MSP: Minister for Mental Health Ben Macpherson MSP: Minister for Public Finance and Migration Christina McKelvie MSP: Minister for Older People and Equalities Ivan McKee MSP: Minister for Trade, Investment and Innovation Jenny Gilruth MSP: Minister for Europe and International Development (from 18/02/2020) Mairi Gougeon MSP: Minister for Rural Affairs and the Natural Environment Richard Lochhead MSP: Minister for Further Education, Higher Education and Science Law Officers during 2019-20 (unchanged from 2018-19) James Wolffe QC Lord Advocate Alison Di Rollo Solicitor General Further information on Cabinet and Ministerial responsibilities is available from the Scottish Parliament and Scottish Government