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Post-Covid-19 Futures Commission To ask the Scottish Government how its policies and actions across Government will take account of the key findings and recommendations of the Royal Society of Edinburgh’s post-Covid-19 futures commission published earlier this week.
The Scottish Government replied to say that there was an apparent omission in section 17 of the 2006 act at the time that it was enacted, in so far as it did not commence the accounting period for election expenses when an individual becomes a candidate.
However, if you have no policy control over those taxes, there is in no sense genuine accountability. Fiscal accountability has to operate at the margin, and the tax powers have to be usable.
Introduction
Under section 11(9) of the Public Finance and Accountability (Scotland) Act 2000, Audit Scotland is required to prepare proposals for its use of resources and expenditure for each financial year.
Committee reports
Date published:
16 September 2025
Justine Riccomini is currently a Specialist Tax Writer at Tolley (from July 2025) and Accountant Member with the Institute of Financial Accountants (from November 2024).
This report is therefore part of a broader process of holding the Scottish Government to account.
It should be noted that the report also considers the quality of the instruments laid by the Lord President's Private Office (LPPO).
This shows that the Scottish Government's budget next year is set to increase by £1.3 billion from the latest position for 2023-24, after taking account of in-year changes. This is a rise of 2.6% in cash terms, or a 0.9% rise after taking inflation into account (so called "real terms").