Budget Scrutiny 2020-21

 

About the Inquiry

The Parliament has agreed a new process for budget scrutiny based on the recommendations of the Budget Process Review Group.  The Group which consisted of a range of external experts as well as Scottish Parliament and Scottish Government officials published its final report on 30 June 2017 

 The budget process should have the following four core objectives –

  • To have a greater influence on the formulation of the budget;
  • To improve transparency and raise public understanding and awareness of the budget;
  • To respond effectively to new fiscal and wider policy challenges; and
  • To lead to better outputs and outcomes as measured against benchmarks and stated objectives.

Budget scrutiny should be carried out within the following framework –

  • Full Year Approach: a broader process in which committees have the flexibility to incorporate budget scrutiny including public engagement into their work prior to the publication of firm and detailed spending proposals;
  • Continuous cycle: scrutiny should be continuous with an emphasis on developing an understanding of the impact of budgetary decisions over a number of years including budgetary trends;
  • Output / outcome focused: scrutiny should also be evaluative with an emphasis on what budgets have achieved and aim to achieve over the long term, including scrutiny of equalities outcomes;
  • Fiscal Responsibility: scrutiny should have a long term outlook and focus more on prioritisation, addressing fiscal constraints and the impact of increasing demand for public services; and
  • Interdependent: scrutiny should focus more on the interdependent nature of many of the policies which the budget is seeking to deliver.

The Committee circulated guidance to the subject committees with further information on the new process and the requirement to produce pre-budget reports at least 6 weeks prior to the Scottish Government publishing the Budget.

Read the Guidanace to Commitees below.

Budget Guidance June 2019 (216KB PDF)

 

Correspondence

Letter from the Cabinet Secretary for Finance, Economy and Fair Work on Timing of Scottish Budget 2020-21 15 October 2019 (128KB PDF)

Letter from the Convener to the Chancellor of the Exchequer on Timing of the Budget 2020-21 - 13 December 2019 (128KB PDF)

Letter from the Cabinet Secretary for Finance, Economy and Fair Work on Timing of Scottish Budget 2020-21 - 13 January 2020 (570KB PDF)

Letter from Finance and Constitution Convener on Scottish Budget 2020-21 Timetable - 14 January 2020 (81KB PDF)

Letter from the Cabinet Secretary for Finance, Economy and Fair Work on Budget 2020-21 Timetable - 15 January 2020 (215KB PDF)

Letter from Chief Secretary of Treasury on UK Budget Timing 2020-21 - 16 January 2020 (171KB PDF)

Letter from Cabinet Secretary to Convener on 2020-21 Scottish Budget Provisional Block Grant Adjustments - 22 January 2020 (241KB PDF)

Letter from Cabinet Secretary for Finance, Economy and Fair Work to Convener on Budget 2020-21 update - 02 February 2020 (53KB PDF)

Letter from Minister for Public Finance and Digital Economy to Presiding Officer on Scottish Rate Resolution (SRR) - 06 February 2020 ( 600KB PDF)

Letter from Minister for Public Finance and Digital Economy to Convener on UK Supplementary 2019-20 estimates - 11 February 2020 (188 KB PDF)

Fiscal Framework Adviser's Briefing on Budget 2020-21 - 12 February 2020 (43KB)  

Letter from Cabinet Secretary for Finance, Economy and Fair Work to the Committee and attached letter to Chief Secretary to the Treasury dated 18 October 2019 (1052KB PDF)

Letter from Minister for Public Finance and Digital Economy and attached letter to Environment, Climate and Land Reform Committee Convener 14 February 2020 ( 1028KB PDF)

Letter from Scottish Government on the Report Scottish Budget 2020-21, 03 March 2020 (308KB PDF)

Response from Scottish Fiscal Commission on the Report Scottish Budget 2020-21, - 03 March 2020 (63KB PDF)

Letter from the Cabinet Secretary for Finance to Chief Secretary to the Treasury on Covid-19 outbreak Budget - 12 March 2020 (173KB PDF)

Letter from the Cabinet Secretary for Finance to Finance and Constitution Committee Convener on Covid-19 outbreak business support package 14 March 2020 (424KB PDF)

Report

Report on Scottish Government Budget 2020-21

 
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