3 million net underspend on various support services, many arising from vacancies.
9m underspend, mostly due to reduced borrowing costs.
Mr Brown told The Journal it was his understanding that the underspend
from this year would not be at risk.
However, the NH scheme underspend
is a concern and this will be a part of a wider review undertaken by the TBA National Hunt Committee during 2007.
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.
THE Scottish Executive were accused of "incompetence and mis-management" last night after it emerged that they were heading for a pounds 600million Budget underspend
She dismissed Plaid criticism over underspends
, saying the need to tackle the problem was the key theme of her budget.
This is good news to be able to use reserves and underspends
in government priority areas, " she added.
The projection is flawed as most of the big underspends
are during the period 1991-98.
Parliament does not approve of large NHS underspends
as it commits those resources for health spending, not to just sit there.
But it is more important to use the money wisely and ensure that accounting procedures are put in place so that such underspends
do not happen again.
THE Scottish Executive have been accused of "mismanagement and incompetence" after revealing a massive pounds 718million underspend