Guidance on Budget Process for Subject Committees
The aim of this paper is to provide guidance to parliamentary committees on the budget process, which is based on the Budget Review Group’s 2017 review of the budget process. The Group’s report can be found here:
Budget Review Group - Final Report
Contents
Annex A - Components of Budget Process
Budget evaluation and formulation
Purpose: Committees seek to influence the budget prior to firm proposals being published through constructive dialogue with ministers, public bodies and other stakeholders. This is based on evidence gathering, review and evaluation of existing policy priorities, how these are being funded and implemented and what is being achieved. This includes consideration of the financial, economic and policy context and should be a cumulative process throughout each session of the Parliament.
Key documentation: Medium Term Financial Strategy (Post UK Spring Statement) – SG.
Fiscal Framework Outturn Report (September) – SG.
Performance planning & reporting – SG, public bodies, auditors & Public Audit committee.
Pre-budget reports
Purpose: Each committee writes to ministers at least 6 weeks prior to the publication of the budget setting out their views on the delivery and funding of existing policy priorities, any proposed changes and how these should be funded.
Key documentation: Pre-budget reports – committees
Budget Bill & Budget Document
Purpose: Ministers publish Budget Bill and Budget Document no more than three working weeks after the UK budget. The Budget Document should include a summary of how the submissions from committees have influenced the formulation of the proposals alongside a Budget Bill. Within five sitting days of the budget being published ministers will provide a more detailed written response to individual committees. Ministers then provide oral evidence to committees.
Committees consider whether they are content with the Government response and may suggest alternative proposals through reasoned amendments to the Government’s motion on the general principles.
Each committee convener is allocated time in a chamber debate on pre-budget reports.
Key documentation: Budget Bill – SG
Budget document incorporating Spending Review when undertaken – SG
Ministerial responses to pre- budget reports – SG
Other supporting documentation – SG
Equality Budget Statement – SG
Committee Pre-Budget reports
Budget Bill: Stage 1 debate
Purpose: Committee conveners move any reasoned amendments if selected by the Presiding Officer.
Key documentation: Budget Bill reasoned amendments (January) – Committees
Budget Bill. Stage 2 & 3
Purpose: Scottish Government may lodge amendments at Stage 2 and Stage 3. This may include in response to reasoned amendments agreed by the Parliament at Stage 1. If the Government does not intend to lodge amendments to reflect reasoned amendments agreed at Stage 1 then ministers must provide a written response in advance of stage 2 for consideration by the Finance and Constitution Committee.
Key documentation: Ministerial response to reasoned amendments (February) – SG
Budget Bill amendments (February) – SG
Budget Revisions
Purpose: Scottish Government may make Regulations to amend budget totals in accordance with any provisions in the Budget Bill. The Finance and Constitution Committee will consider whether it is content with these, making reference to a report on annual revenues & spending to date.
Key documentation: Budget amendment Regulation (November / February) – SG
Supporting documentation (November/ February)– SG
Mid-year report on revenue & spending (February) - SG
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