The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3675 contributions
Finance and Public Administration Committee
Meeting date: 6 December 2022
John Mason
That is very helpful. Thank you.
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
I go back to the technical adjustments and the IFRS 16 adjustments. I understand that operating leases did not used to be on the balance sheet and now will be as both an asset and a liability, so the net effect is nil. Does that have an impact on our borrowing limit of £3 billion?
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
It does not. Will it in the future?
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
So, there is no effect, and I am correct in saying that that issue is, effectively, looked after by the Treasury at Westminster and does not impact on us at all, as it stands.
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
Right. I am still toiling a wee bit, but, anyway, I will keep going. That £20.7 million is part of a total of £223.9 million that is included as savings in the ABR at the bottom of that table. After that, paragraph 51 states that there is a balance of £191.5 million. What is the difference between those two columns—the one that shows a total of £223.9 million and the one that shows a total of £191.5 million?
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
Okay. There is a degree of uncertainty around that column, and it could be that a department that looks like it is overspending manages to catch up over the next few months. That would be good news, I guess.
Paragraph 53 says:
“The EBR process identified approximately £615 million of additional options for spending reductions”.
So, those are not definite. That suggests that there is a degree of uncertainty around that figure.
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
Right. The final area that I wanted to ask about was the question of the spillover dispute with the UK Government. I know that that is a debate that has been going on for some time. I think that we have a figure of £375 million now: is that what the Scottish Government was expecting. Is it more or less?
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
That was a good estimate, so that is good.
Looking at the current year—2022-23—and the £25 million or whatever it might be, given what Liz Smith has already asked about with regard to how we are a bit uncertain about the timing of the framework review, I am a bit concerned that that is involving the current year’s budget. Presumably, the uncertainty about that figure causes you quite a lot of uncertainty about what you can do this year. I do not know whether there are other figures elsewhere that will be backdated to 1 April, depending on when the spending review is. We might not even know that until next year.
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
I am not sure that it does. I was not going to ask you about that paragraph, but now you have raised it, I will. Can we say that the £25 million is small enough in the scale of things to mean that we can just cope with that? We are looking at other figures, and I do not know whether the £25 million is in the £324 million or whether the £324 million is different.
Finance and Public Administration Committee
Meeting date: 22 November 2022
John Mason
Okay, that is nice and clear. That is fine.