Budget Scrutiny

This page provides guidance on the four principles of financial scrutiny identified in the scrutiny process of the Scottish Government's draft budget 2014-15. 

These principles are designed to aid Finance and Subject committee members in their scrutiny of the Scottish Government’s Draft Budget.

Affordability (346KB pdf) – the wider picture of revenue and expenditure and whether they are appropriately balanced.

Prioritisation (593KB pdf) – a coherent and justifiable division between sectors and programmes.

Value for Money (267KB pdf) – the extent to which public bodies are spending their allocations well and achieving outcomes.

Budget Processes (1,069KB pdf) – the integration between public service planning and performance and financial management:

SPICe briefings

This briefing is structured around the four principles of financial scrutiny identified in the scrutiny process last year, and adapted in the Guidance to subject Committees for scrutiny of Draft Budget 2015-16.

This briefing summarises the spending plans contained within the Scottish Government’s Draft Budget 2015-16.

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