Budget Scrutiny 2019-20


About the Inquiry

Guidance to Committees

The Parliament has agreed a new process for budget scrutiny based on the recommendations of the Budget Process Review Group. The animation below highlights stages of the new budget process.

Additionally, the Committee circulated guidance on the new process to other subject committees in advance of the Scottish Government publishing it's budget.

Read the guidance to subject committees, April 2018.

Budget Bill timings and process guidance (123KB pdf).

Pre-budget scrutiny

In advance of the Committees scrutiny on the Scottish Government’s budget 2019-20, the Committee undertook pre-budget scrutiny with more information available here.

The Committee also published a Pre-budget scrutiny report (listed below).


The Scottish Government published its budget on 12th December 2018.


Following the publication date above, the Committee took evidence on: 19th December - at a roundtable meeting; 9th January - with the Scottish Fiscal Commission and Robert Chote, Chair of the Office for Budget Responsibility; and further evidence on the 16th January - with Derek Mackay MSP, Cabinet Secretary for Finance, Economy and Fair Work.

Ahead of the roundtable meeting on the 19th December, Audit Scotland, ICAS and CIOT submitted responses on the Scottish Government's Budget 2019-20. The submissions were considered throughout the meeting and are available below:

The Committee received supplementary evidence from the Scottish Fiscal Commission:

The Committee received further evidence from Sir Paul Grice on the SPCB Budget:



 The Committee published a report on the pre-budget scrutiny:

 The report received the following responses:

 The Committee's Adviser produced a paper on the Scottish Government's Budget 2019-20:

The Committee produced a report on the Scottish Government's Budget 2019-20

The report received the following response from the Scottish Government:

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