The Committee, again this year, heard strong evidence that the Scottish Government should adopt a longer-term approach to budgeting, including multi-year plans. The Institute of Chartered Accountants Scotland (ICAS), for example, argued that longer-term planning “offers greater flexibility for managing challenges, meeting/balancing future needs, managing capital expenditure requirements, and understanding how well priorities are being delivered”.3Institute of Chartered Accountants of Scotland (ICAS). (2024).