Repurposing these underspends within the CAE portfolio on new projects wasn’t taken forward for a number of reasons, including: ▪ The ability to design and deploy spending plans effectively by the end of the financial year. ▪ As 2025-26 is the final year of the parliamentary term and a number of programmes were drawing to a close, consideration of new longer term capital projects has been taken forward as part of the Scottish Spending Review (published in January) rather than in-year. ▪ The multi-year nature of programmes and commitments.