Further Detail on the Report Topic

Revenue
Q3 net expenditure forecast was for an underspend vs budget of £0.5m, with lower pay costs offsetting higher non-pay costs.
Lower pay spend reflects the deliberate slowdown in the recruitment of new operating model posts earlier in year in light of the Scottish Government Resource Spending Review which suggested new posts would not be affordable in 2023/24.
£0.4m of the non-pay increase relates to additional drug driving outsourcing which the Scottish Government has agreed to fund as an addition to the budget.
Actual spend to end of P11 (end of February 2022) was £0.4m below Q3 forecast, largely driven by non-pay underspends.

Capital
The Q3 forecast was for a reduction in spend from the budget of £0.4m due to slippage in acquisition of some equipment, in part driven by lack of availability from suppliers.
Actual spend to end of P11 (end of February 2022) was £0.2m below Q3 forecast, in part due to timing but with some deliveries expected to slip into next year.

Reform
£0.9m of the overall SPA reform budget is allocated to support delivery of Forensic Services projects. Spend YTD on Forensic Services projects and the full year Q3 forecast, is in line with the original budget.