In 2018, the Parliament 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.
The Committee circulated guidance to the subject committees revised on the budget process and the requirement to produce pre-budget reports at least 6 weeks prior to the Scottish Government publishing the Budget.
Read the guidance to Committees below.
The Committee's Fiscal Franmework Adviser, David Phillips, has provided a briefing on the Pre-Budget Scrutiny 2021-22, 09 September 2020 (191KB PDF)
7 October 2020 - Advisor Briefing on the Scottish Fiscal Commission's Forecast Evauluation Report: Part 1
7 October 2020 - Advisor Briefing on the Scottish Fical Commission's Forecast Evaluation Report: Part 2
The Committee has issued a call for views on its pre-budget scrutiny 2021-22, you can read more here.
Letter from the Cabinet Secretary for Finance on the timing of fiscal events, 25 August 2020 (156KB PDF)
Letter from the Cabinet Secretary for Finance on the HMRC published statistics on 2018-19 outturn for Scottish Income Tax as well as the equivalent UK Income Tax reciepts (107KB PDF)
Letter from the Cabinet Secretary for Finance on the evidence session on 7 October on ABR, providing further clarity on matters raised by Members (573KB PDF)
Letter from the Cabinet Secretary for Finance, Kate Forbes, relating to the timing of the Budget (169KB PDF)
Respone to the Cabinet Secretary for Finance, Kate Forbes, relating to the timing of the Budget (97.9KB PDF)