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Chamber and committees

Finance Committee, 18 Jan 2000

Meeting date: Tuesday, January 18, 2000


Contents


Budget Process (Operational Framework)

The Convener:

Item 2 on the agenda is on the annual budget process. Members will have received a copy of the paper, "Framework for Subject Committees' Stage 1 Reports". For illustrative purposes, a copy of an extract of the health department's report of last year is attached. I invite members to comment on the content of the paper, which contains two sections on questions that each committee may be asked.

Would we be asking about departmental aims? Why would we do that? What is the thinking behind that?

Each committee has responsibility for the corresponding department of the Scottish Executive. The committees are being asked to comment on their remit in the context of each department's role.

But why is that part of the budget process? I know this sounds arcane, but are we missing the point by following department routes rather than focusing on such issues as policy outcome?

I am surprised that you are asking, Andrew. It seems fairly clear that each subject committee has a remit for its part of the budget as proposed. Perhaps I am missing something. If so, Sarah Davidson will point it out.

Sarah Davidson:

This approach has its origins in the recommendations of the financial issues advisory group report: it is the role that FIAG envisaged the Parliament playing at stage 1. It was proposed that departments should set out their aims clearly and that the subject committees should comment on them and on the finances that they felt should be available to support them.

Dr Simpson:

Matters are, perhaps, clearer if we refer to aims and objectives—objectives are involved in targeting. Paragraph 5 17 of the health department document talks about objectives and performance. That is the type of information we want: we want to know what departments are setting up—and that is what the questions in the budget process paper are about.

Mr Raffan:

I am in favour of asking about aims, because they can affect spending priorities. I am worried about the wording of some of the questions. I would be grateful if Sarah could clarify question 4, on whether the aims "support accountability". It seems a bit confusing.

I do not like phrasing such as "sufficiently clear" in question 3, or "sufficiently challenging" in question 6. It is highly subjective. If we are going to ask questions, they should be direct and as specific as possible. I know that it is difficult to tie terms down: "sufficiently challenging" may mean to one person what "very easy" means to someone else.

It is important to remember that the questions were drafted following our report on level 2 figures in December. They are not set in stone in any sense.

Could I have clarification on question 4?

Sarah Davidson:

It reflects the idea that if a department sets out aims and objectives, there should be a clear audit trail of those aims and objectives so that at the end of the year a committee, or anyone else, can hold the department accountable to them. The extent to which the setting out of the aims and objectives enables that line of accountability to be followed is important.

The questions need to be clear, perhaps at the risk of being slightly longer.

Mr Davidson:

On question 4, on whether the aims support accountability, it might be better for the subject committees if the question were, "Are these targets appropriate?" The subject committees are examining the meat and bones of what the department is trying to achieve. Committee members with an in-depth knowledge of whatever matter it might be—how many teeth are pulled in a year or whatever else—will look at the data and outcomes from the various departments. The appropriateness of the target is then married in financial terms to a budget. That is for those committee members to deal with, on the qualitative side a bit more than on the quantitative side.

I thought that the questions were quite good. They set the subject committees a frame for thinking about the budget process that is not necessarily based just on numbers. It is partly based on the hoped for outcomes.

The Convener:

It occurred to me that we might have some discussion about whether committees might want to vary the planned expenditure within their departmental remit. There is not a question that invites them to do that, although I suppose that one may be stretched from question 1 of section two, on planned current and capital expenditure. If we do not ask a specific question on that, would we just expect committees to add thoughts on certain areas of the budget being reduced or extended to their response?

Sarah Davidson:

One difficulty for the committees is that their last level 2 figures will be expected outturn figures for the previous year. While we think that that is a good place for committees to start, it could be better for them to propose actual variations later in the year, when the figures come out in September. It is up to individual subject committees to take a view on that.

The Convener:

We will not specifically invite subject committees to comment on variations in planned expenditure. If they want to do so, they will. I assume that we are inviting the committees to answer certain questions, but that is not proscriptive: if they want to add further comment, they are at full liberty to do so.

Dr Simpson:

I am not sure whether we want to go into the questions in detail but, putting my subject committee hat on, I would like to suggest, for question 6—

"Are these targets sufficiently challenging?"—

that we use "realistic". Goodness knows where some of the health targets have come from or whether they are realistic.

I have several comments to make on the section two questions. I really detest the term "efficiency savings", which is used in question 2. Like much terminology, it has become associated with cuts. It should be about redesign and transfer. We perhaps have to leave the phrase in at the moment, but I make a plea that, in the short and medium term, we seek different terminology that covers re-engineering and redesign.

I think that there should be a question in section two on any proposed invest-to-save programmes and on whether the department concerned has comments on them. One thing that is clear from all the papers that I have read is that there has been a tendency to think in the short term. If the savings are going to appear in year five or six beyond the current spending round, there is a tendency to conclude that it is not affordable and should not go ahead. The result is that people are sitting with the same problems 20 years on because they have failed to invest. I think, therefore, that we should be encouraging the subject committees to consider investment to save.

There is no comment in the document about research and development. For some subject committees, that is an integral part of the departmental approach to things; if a proper research and development approach is not developed, we will not make progress.

Beyond that, we should consider what pilots are being run. There is a terrific amount of challenge funding, excellence funding, beacon projects and so on. A plethora of similar terms is being used. It is a source of considerable concern to the people trying to manage and operate our systems that funds are often requested at very short notice. I do not want to go into the details of that, but I would like to see included among the questions something about the process moving from research and development to pilots to roll-outs. Are departments considering research in that way? When departments consider doing a piece of research, what forward thinking and programme—if the research proves to be appropriate and if the pilots then work—do they have to roll the pilots out if they are effective? Unless we see clear programmes developing, we have lost something. We should ask committees to consider that.

My last point is on roll-over expenditure. Thank goodness we have moved away from the business of laying new carpets in every school and hospital in March in order to spend budget allocations. We need to understand, and the subject committees need to tell us, how much roll-over funding there is. In other words, is the expenditure side that we are proposing realistic for a year? If the roll-over expenditure is high and it is then captured by the Executive for pet projects that we do not get to discuss, we will have missed an opportunity.

What I have proposed would require a series of three or four additional questions.

The Convener:

You have made some substantial points—there is quite a lot of meat in what you have said. I hope that the clerks have managed to note those points down. Is anyone uncomfortable with any of Richard Simpson's suggestions?

Members indicated disagreement.

Mr Davidson:

Richard has started to go into an area that we and the subject committees need to think more about. I think that committees should examine the top-slicing of ring-fenced money. A huge amount of that is going on. The fact that it goes on on a short-term basis upsets long-term planning for hospital trusts, academic institutions and others. All of a sudden, the money that they assumed was available—the Scottish Council Foundation's paper touched on this—is not available.

Money is being clawed back with one hand and delivered with another. It is not new money. That upsets management at local level. There should be a question about the central control and local control of funding. The other thing that is not dealt with in section 2, which ought to be mentioned, is the use of funding streams other than from the public sector. They make a major contribution and have a huge effect on planning.

On a more internal point, there is no mention about cross-budget movement, or about the cross-committee activity that might produce it—for example, something the Enterprise and Lifelong Learning Committee might do to prevent some money being spent under another committee.

We need to understand that when a budget comes out, it is lodged in a committee's area and left there. In proactive management, the connections between committees need to be considered. It is important for us, at this early stage, to ask committees to consider that. I am not suggesting that they come up with a firm view, but that they consider how such cross-committee consideration might affect them.

I reinforce the need for another look at the year-end accounting procedures and the reporting procedures. If a lot of budgets are rolled forward on specific programmes, there is a risk that the money for those programmes may simply be relabelled and lost in the circuit. There is already evidence of that in public services in Scotland, and this committee ought to examine that.

Mr Raffan:

David has raised an important point about cross-cutting. The budget to tackle drug misuse illustrates that: a ministerial group involving ministers from communities, education and children and health and community care, and convened by the Deputy Minister for Justice, has been set up. Four departments are involved, but no parliamentary committee matches that cross-cutting ministerial group. How do we deal with that?

Secondly, I would like to support your point about variation, convener, and its being included at the stage that you suggest. I also take Sarah Davidson's point about outturn figures and the lack of knowledge about them. We could perhaps ask an additional question in September—whether committees' answer to the question in April remains the same.

In the light of events.

Mr Raffan:

The earlier we get that information, the better.

My third point is on the process. I am perhaps jumping the gun, in which case I am sure you will stop me, convener. Looking at the timetable, I see that committee clerks and conveners will be briefed in February. Will the questions get to the subject committees in March? Will the committees be expected to respond by a certain time? When we get the written evidence back from the committees, what is the process whereby we can take oral evidence or question them about it? Do we ask them to appoint a rapporteur, for example?

The Convener:

You are perhaps running a bit ahead, Keith, as that is not on today's agenda, but I think that we will have to consider your questions, which cover important matters, once we complete our present consideration.

I note that paragraph 2 of the annual budget process document says:

"It is intended to brief Clerks to Committees in the first week of February; Conveners will be briefed shortly thereafter."

I understand that that includes all clerks and all conveners, including myself.

As an aside, I would have thought that the Equal Opportunities Committee, despite not being a subject committee, has an interest in ensuring that budgets are audited, as it were, to take account of equality in the broadest sense. Are we allowed to include that committee in this process? Am I correct in thinking that we are not restricted to approaching subject committees only?

Sarah Davidson indicated agreement.

I think we should contact the Equal Opportunities Committee; I do not know whether any other non-subject committees want to be part of the process.

Andrew Wilson:

My general concern is that we are seeking to do too much and are heading into the realms of policy issues that may or may not be of interest to members of this committee. When we look again at the list, after Sarah Davidson has revised it, we might want to keep control of that aspect.

Is David Davidson's point about devolved management covered in question three? I would like to endorse David's second point about income streams. Perhaps we want to ask each committee what income streams it has under its control and whether they can be altered. Obviously, some income streams will not be retained by the department, but it is still worth considering.

I support Keith Raffan's point about the variation. We should ask people whether they are getting enough money. The tendency will be for them to say that they are not getting enough, but we should be aware of their position.

It is not just that. If there are proposed alterations, it must be clear where the money will come from.

Andrew Wilson:

Yes, but there is a wider question about how much the committees think is required—the debate on health is a case in point.

Richard Simpson's point about efficiency savings was well put. Perhaps we should ask committees, when savings are required, to consider to what extent cuts, redesign or other methods of value release meet them. That is very important. I do not see much evidence of a comprehensive approach to that.

I want to raise the issue of what information we give committees. I have always felt that the departmental reports were okay, but not as full as we might like. We have asked whether committees are getting enough information in the breakdown of figures, but perhaps we should be seeking to give them that in the first place. Should we not try to get the Executive to supply the information on inflation—which is mentioned in the second question of section two—as we discussed at the last meeting?

Dr Simpson:

Section two refers to capital expenditure, but capital release is also important. I know that that matter is partially reserved because capital release tends to go back to the Treasury. Nevertheless, the release of capital should be seen as part of the department's plans so that we can question the Executive on the relevant negotiations with the Treasury.

I agree with Richard that the roll-over expenditure is crucial and that we should identify alternative income streams, but research and development and pilot projects are policy areas, rather than financial areas.

Mr Swinney:

The issues that Richard has raised are enormously significant. We must recognise that there must be some reconfiguration of services to adapt to changing requirements and financial pressures. Unless we begin to structure the debate across all service areas and investigate how those changes will happen, it is hard to see how some of the enormous issues with which we are wrestling—as a member of the Health and Community Care Committee, Richard will be familiar with the situation in Tayside—can be addressed within the current policy framework, because of the scale of the financial pressures involved.

We must encourage subject committees to inform the debate, to develop the structures for policy making to allow those service changes to come about. If we do not take that lead in terms of our own process, the common approach will be simply to take last year's figures and add 1.5 per cent, which will add no value to any policy-making process. We should try to create a structure that will set a standard for departments and subject committees, to ensure that policy making is relevant to the current financial conditions.

Are there any further points?

Mr Davidson:

The question about whether committees are satisfied about inflationary pressures should be more specific. It should ask whether the committee is satisfied that the inflationary indices that are used are appropriate to the function. It is clear that the standard gross domestic product deflator cannot be applied across everything—it is a composite figure. If that is the figure that is delivered for the committee's activities, many public service organisations will find it impossible to meet the political demands laid upon them. That is an area on which each committee should focus specifically.

The question is asked whether a committee is

"satisfied that it understands the factors which underpin the figures".

Your point could still be included in that question, David.

I would like it to be firmer.

Yes, that is important.

Dr Simpson:

I was going to mention the deflator. We have just had an announcement by the nurses pay review body which has a huge effect on the health budget. That is announced in January, to be applied in April, to a budget that we have already decided. We must talk about changing the way in which we do things in Scotland—perhaps we need separate review bodies or mechanisms.

If we take the example of Tayside, this year's problem is driven by the hangover from the previous year's pay settlement and there are even greater pressures for next year.

Andrew Wilson:

Following the announcements that have been made on a range of topics over the past few days, I am unclear about what is being decided. Is it appropriate for the convener of the Finance Committee to ask for some feedback about what is happening in terms of health finance?

Did you not watch "Breakfast with Frost"?

I did, but I am still unclear about our budget. I would be very surprised if our budget increased by 5 per cent in real terms next year.

That is an important point, but is not for discussion just now.

Can we do something on that?

Mr Swinney:

It raises an interesting point about the Finance Committee's ability to scrutinise budget developments properly. Where is the money coming from? That is a taunt that is frequently thrown at me from several quarters; perhaps it is appropriate for the Finance Committee to throw it back at the Executive.

The Minister for Finance will represent the Executive at the committee two weeks from today.

On what?

On the budget. I am sure that there will be an opportunity for such questions at that point. I want to come back to the questions under discussion.

Mr Raffan:

I strongly support what Andrew and John have just said. The committee must be nimble. When things come up suddenly—whether on "Breakfast with Frost" on a Sunday or anywhere else—it is important that we act rapidly and ask for clarity. That is what we are here to do. I do not want to talk about taunting the Executive—John used an unfortunate phrase—but I want to seek clarity about how the figures that are being tossed around impact on the Executive's spending.

We will have that opportunity in a couple of weeks' time.

I apologise for talking about taunting the Executive—that is something that I would never do. Indeed, I have to restrain my colleagues from doing that.

The Convener:

That will be reflected in the Official Report. We have given wide consideration to the questions; we will expand and amend some of them. I thank members for their suggestions. It will be important to evaluate the effectiveness of the questions in the first full year of the budget.