is further evidence of a deeper problem within a service that dysfunctional, completely unfit for purpose and is miserably failing the public.
A Scottish Government spokesman said: "The financial performance reported in the accounts demonstrates the effective stewardship of resources by the Scottish Government in again limiting underspend
to around one per cent of the Scottish Government's budget.
Last year, the allowance of PS764,000 was in the hands of the Labour council which allowed a PS500,000 underspend
- turning down more than 90% of applications from people in desperate need, often sending them to food banks instead.
Laura McAllister, professor of governance at Liverpool University and a specialist in Welsh politics, argued that allowing Wales to retain any underspend
would create a more respons-ible political culture.
The Department for Transport has previously made it clear that any underspend
not used within a few years will be clawed back from the North East.
3 per cent drop in recorded crime and a pounds 2 million budget underspend
as it announced figures for the force's annual review.
8m, with the additional pounds 232,000 coming from an underspend
for this year's scheme.
A question the health authority needs to ask itself is whether this underspend
is an appropriate way of managing debts across the patch.
The other main underspend
was in the council's contingency and central budgets, which came in pounds 5.
Plaid Cymru Shadow Finance Minister Dafydd Wigley highlighted more than pounds 50m underspends
in health and education and a further pounds 70m in economic development.
: Council directorates did not spend all of their budget in 2012/13, with an underspend
Tory leader David McLetchie said underspends
were now the norm, and not the exception for the Executive.
Mr Wigley called for tighter reviewing procedures to identify potential underspends
and urged the use of reserves to be transparent and open to scrutiny.
He said: "The Assembly government is using up the underspends
from previous years and by reducing its embarrassingly-increasing reserve fund.
The projection is flawed as most of the big underspends
are during the period 1991-98.