1. Income of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement

SASA expenditure

2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; receipts from the Meat and Livestock Commission under Ministerial Direction

Related rural development expenditure

3. Contributions under the superannuation scheme for the Scottish Agricultural College and Agricultural and Biological Research Institutes; rents and wayleaves; recovery of costs in connection with land drainage; fees for Common Agricultural Policy Scheme appeals; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports; charges for relevant publications and statistics

Related agricultural services expenditure

4. Repayment of loans to harbour authorities; charges for relevant publications and statistics

Related fisheries expenditure

5. Charges for plant health and control work, seed and variety testing and pesticides work; sales of produce; charges for advisory visits, certifications, testing plants, animals and fish; charges for hire of equipment, publications and statistics

Related SASA, FRS and Scottish Fisheries Protection Agency (SFPA) expenditure

6. Income of SASA, FRS and SFPA from services provided to external customers

SASA, FRS and SFPA expenditure

7. Sale of research results and publications; charges for licences under the Food and Environment Protection Act 1985

Expenditure on environmental services

8. Repayment of loans

Expenditure on Scottish Water

1. Income from the sale of research results and publications; other minor miscellaneous income

Expenditure on miscellaneous Development Department programmes

2. Capital sums accruing to Communities Scotland

Expenditure F21by Communities Scotland

3. Recovery of unused grant from voluntary organisations

Expenditure on voluntary sector

4. Recovery of grant awarded to councils and Registered Social Landlords under the New Housing Partnerships initiative and Community Ownership

Related housing expenditure

5. Income from local authorities in respect of right to buy sales following housing stock transfer

Expenditure on housing

6. Receipts from local authorities arising out of housing stock transfers

Repayment of local authority housing debt and associated costs

7. Receipts from Energy Action Grant Agency in respect of energy efficiency matters

Expenditure on central heating programme

8. Fees for functions carried out by the Scottish Building Standards Agency

Expenditure of the Scottish Building Standards Agency

9. F20Communities Scotland receipts from interest on loans to registered social landlords

Expenditure F19by Communities Scotland

10. Recovery of unused regeneration monies

Expenditure on regeneration

1. Recovery of costs from local authorities in respect of self-governing schools

Expenditure on education services

2. Recovery of costs from HM Inspectors of Education

Expenditure on education services

3. Recovery of costs from Youthlink

Expenditure on education services

4. Income from admissions and retail at monuments operated by Historic Scotland and external partnership funding for capital projects

Expenditure on tourism and culture

5. Income from sales and grants in respect of the Royal Commission on Ancient and Historic Monuments of Scotland

Expenditure on tourism and culture

1. Repayments of student awards and interest capitalised on student loans

Expenditure of the Student Awards Agency for Scotland

2. Income from the Graduate Endowment scheme

Expenditure on student support relating to the provision of allowances for living costs and loans

3. Refunds of grants for Regional Selective Assistance

Expenditure on Regional Selective Assistance

4. Rents from land and property; Erskine Bridge toll income

Expenditure on motorways and trunk roads

5. Any sums accruing as a result of the dissolution of Scottish Transport Group

Payments to former members of Scottish Transport Group pensions schemes

F56. Electricity Statutory Consent fees

Expenditure on the administration of consent for the provision of energy

F127. Sums accruing from Enterprise and Lifelong Learning related activities

Expenditure on Enterprise and Lifelong Learning related activities

1. Charges to private patients; income generation schemes; charges for the processing of plasma for the Department of Health, Social Services and Public Safety Northern Ireland; handling charges for blood products; sales of antibodies and related products; repayments of Project 2000 bursaries; National Insurance contributions

Expenditure on hospital and community health services

2. Prescription charges collected by dispensing doctors, pharmacists, Health Boards and appliance suppliers; sales of prescription pre-payment certificates; payments under the Pharmaceutical Price Regulation Scheme; rental of national health service properties; charges collected by dental practitioners and ophthalmologists; recovery of charges from patients, dispensing contractors and practitioners

Expenditure on family health services

3. Sales of publications; fees for conferences and courses; royalties from projects developed with departmental assistance; sales of vitamin drops and tablets at national health service clinics; other miscellaneous income

Expenditure on other health services

4. Income from fees charged by the Scottish Commission for the Regulation of Care

Expenditure on community care

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

Expenditure of the Scottish Prison Service

4. General income of the F1Scottish Fire Services College , including that from fire-related and other organisations which use the F2college's teaching and conference facilities on a repayment basis

Expenditure of the F1Scottish Fire Services College

5. Civil F3contingencies 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 defence (including grants)

6. Superannuation contributions collected by the Scottish Legal Aid Board

Expenditure on legal aid

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

Miscellaneous expenditure

8. Fees for civil cases; rent from minor occupiers

Expenditure of the Scottish Court Service

9. Income from sequestration

Expenditure on the Accountant in Bankruptcy

F410. Income from criminal record checks carried out by Disclosure Scotland

Expenditure on police services

1. Payments from departments outwith the Scottish Executive for professional services; income from the Statistical Office of the European Union; discounts; recoveries of legal costs; income from payment for services and recovery of other costs; New Deal income; profit from sale of surplus capital assets; recoveries from the National Insurance Fund; repayments of loans made to members of staff for house purchase; rent from minor occupiers; European Fast Stream income

Scottish Executive core departments running costs

2. Recoveries of salaries and other expenses of outward seconded and loaned staff; recoveries of salaries of staff assigned to the Criminal Injuries Compensation Agency (CICA)

Expenditure on outward seconded and loaned staff and staff assigned to CICA

1. Income from sales of records services; royalties from sales on the Internet; reapportioned income from minor occupiers

Expenditure on Records Enterprise

2. Income from sales of records services; reapportioned income from minor occupiers

Registration expenditure

3. Income from Scottish Executive for running the National Health Service Central Register; income from sales of information by National Health Service Central Register; income from sales of vital statistics; reapportioned income from minor occupiers

Expenditure on vital events and national health service

4. Income from sales of Census and other geographical information; sales of population statistics; reapportioned income from minor occupiers

Expenditure on Census and population statistics

1. Fees and other income for the issue of photocopy orders; professional searchers contract fees; inspection fees; microfilm and digital imaging services; sale of publications; income from conservation and specialist services; income from Registers of Scotland Executive Agency Register Archives Collection

Running costs of the National Archives of Scotland

1. Income from marketing

Expenditure on marketing

2. Income in respect of legal costs recovered by the Local Government Boundary Commission

Payments to the Local Government Boundary Commission

3. Administration charges in respect of services undertaken by the Scottish Public Pensions Agency

Running costs of the Scottish Public Pensions Agency

4. Recovery of grant awarded to councils under the Bellwin scheme covering floods, storms, and other emergencies

Expenditure on floods, storms and other emergencies

1. Contributions in respect of teachers' and national health service superannuation

Expenditure on teachers' and national health service superannuation

1. Fees charged for administering the estates of persons who die intestate and without known heirs; ultimus haeres; sale of Statute Amendments; income from the sale of waste paper and obsolete office machinery; minor occupancy income; minor miscellaneous income; profit on sale of surplus capital assets

Running costs of the Crown Office and Procurator Fiscal Service