The Scottish government has announced its final draft budget before next May's election, which includes cuts of about £1bn.
Here is a look at the detailed budget plans.
2011-12 draft budget - £2.219bn
2010-11 budget - £2.473bn
This is the single biggest Scottish government department, responsible for managing the overall Scottish budget and promoting economic growth.
Most of the department's cash is spent on transport, water infrastructure and support for businesses.
Finance Secretary John Swinney's department also takes in local government - responsible for delivering vital services such as schools.
He is planning to protect frontline services by making big savings through ambitious public sector efficiency savings of 3% in 2011-12.
At £14bn, public sector pay accounts for more than half of government spending.
Wages will be frozen for a year, apart from those earning below £21,000, who will get a small increase of £250.
Big bonuses are also being suspended as part of action to cut the costs of public sector high-earners.
It is predicted senior civil costs will reduce by at least 10% by the end of 2011-12 and new quango bosses will start on a salary of at least 10% lower than their predecessor.
Ministers are committed to maintaining the current no-redundancies policy.
Big losers in this department are enterprise, energy and tourism, which sees funding fall from £450m to £423m, while funding in the voluntary, or third, sector will fall from £35.5m to £27m.
The government explained that the tourism sector saw a budget cut hit as a result of making efficiency savings.
Rail services funding will drop from £842m to £764m, while the pot for other transport costs, including administration, falls by about £10m.
Funding for free personal care for the elderly and concessionary bus travel will be protected.
Mr Swinney has struck a deal with council body Cosla to limit cuts in local government revenue spending to 2.4% next year if councils deliver policies such as continuing the council tax freeze and maintain police officer numbers.
The deal would also give local government access to about £70m of NHS elderly care money to prevent hospital admissions.