Any disallowances, determined by the European Commission, against Pillar 1 and Pillar 2 EU grants administered by Rural Payments and Inspections Division, the paying agency, of the Scottish Government are scored against the Rural Affairs, Food and the Environment portfolio, the Agriculture, Food and Rural Communities European Union Support and Related Services programme budget. The Scottish Government accounting policy is to score the expenditure, by way of provision, against an annually managed expenditure (AME) Budget in the financial year the disallowance is determined.