| Type of accruing resources | Purpose |
|---|---|
| 1. Superannuation contributions for police officers on secondment to the Scottish Police College (SPC); charges for students from outwith Scottish Police Forces; charges for use of SPC for various activities | Expenditure of the SPC |
| 2. Contributions made by the Scottish Police Federation to the cost of salaries, etc. of their secretary and chairman; recoverable VAT on non-SPC common police service expenditure | Expenditure on police services |
| 3. Income from sale of prison-manufactured goods, services and other industries income; various income including income from land and buildings; recoverable VAT | Expenditure of the Scottish Prison Service |
| 4. General income of the Scottish Fire Service Training School, including that from fire-related and other organisations which use the school’s teaching and conference facilities on a repayment basis; recoverable VAT | Expenditure of the Scottish Fire Service Training School |
| 5. Civil defence income from sale of surplus and obsolete equipment; course income; rents from other bodies using radio masts or stations owned by the Scottish Executive; recoverable VAT in respect of severe weather warning systems | Expenditure on civil defence (including grants) |
| 6. Superannuation contributions collected by the Scottish Legal Aid Board | Expenditure on legal aid |
| 7. Recoverable VAT on criminal law, civil law and social work research; income from cinematography exemption certificate fees and criminal statistics | Miscellaneous expenditure |
| 8. Fees for civil cases; rent from minor occupiers; recoverable VAT for contracted out services | Expenditure of the Scottish Court Service |
Overall amount: £28,000,000