Using COFOG, it suggested “would provide a baseline level of spending for us to use in our Fiscal Sustainability Report and provide a benchmark for comparisons of the Scottish Budget in future years”.20
During evidence on 20 December 2022, the SFC reiterated that “COFOG is really helpful and important for our long-term fiscal sustainability work”.15 The Deputy First Minister confirmed in a letter to the Committee on 19 January 2023 that his intention is “to publish a COFOG analysis for 2021-22, 2022-23 and 2023-24, that will reconcile with the budget aggregates as included in the Scottish Budget 2023-24 [and] that this will be published before February recess...