This could include the reasons why certain amounts have been ‘written-off’, why capital projects have slipped, and why the same transfers between portfolios take place in year annually rather than the portfolios being adjusted at the start of the year. • Publication of the Guides to budget revisions in a more prominent section of the Scottish Government’s website. • Adopting a similar approach to that of the UK Government in presenting alongside the Scottish Budget 2024-25 (1) what has actually been spent in each area in 2022-23, (2) what the Scottish Government expects to spend in each area in 2023-24, and (3) what the planned spending is for each area in 2024-25.