Explanatory note

These Regulations amend the Budget (Scotland) Act 2024 (“the Act”).

Regulation 2 amends the overall cash authorisations specified in section 4 of the Act.

Regulation 3(2) amends purposes 3, 4, 7 and 9, and adds a new purpose 10A, in schedule 1 of the Act for which the Scottish Ministers may use resources in the financial year 2024/25.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 11, 14, 17, 18, 20 and 21, and inserts an amount in relation to new purpose 10A in schedule 1 of the Act. It also amends the total amount of resources for all the purposes in that schedule.

Regulation 3(4) inserts the amount of accruing resources that may be used for new purpose 10A, in schedule 1 to the Act. It also amends the total amounts of those resources for all the purposes in that schedule.

Regulation 4 amends the amount of resources other than accruing resources that may be used by Audit Scotland in schedule 2 of the Act.