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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").
The ONS define self-employment as those people who regard themselves as self-employed, that is, who in their main employment work on their own account, whether or not they have employees1Office for National Statistics. (2018, January 2).
It was withdrawn after the Minister argued that it would:
put in place a perverse system of accountabilities, in which people would be accountable for the delivery of certain things that they have no hand in delivering, yet the people who deliver those things would not be accountable for that.