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; receipts from fixed penalty notices

Expenditure on police services

3. Income from criminal records checks carried out by Disclosure Scotland

Expenditure on police services

4. Income from sale of prison-manufactured goods, services and other industries income; various income including income from land and buildings

Expenditure of the Scottish Prison Service

5. General income of the Scottish Fire Services College, including that from fire-related and other organisations which use the college's teaching and conference facilities on a repayment basis

Expenditure of the Scottish Fire Services College

6. Civil contingencies income from sale of surplus and obsolete equipment; course income; rents from other bodies using radio masts or stations owned by the Scottish Executive

Expenditure on civil contingencies (including grants)

7. Superannuation contributions collected by the Scottish Legal Aid Board

Expenditure on legal aid

8. Income from cinematography exemption certificate fees and criminal statistics and other miscellaneous receipts

Miscellaneous expenditure

9. Fees for civil cases; rent from minor occupiers

Expenditure of the Scottish Court Service

10. Income from sequestration

Expenditure on the Accountant in Bankruptcy