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Committee reports Date published: 7 November 2024

Report on Pre-Budget Scrutiny 2025-26 - Managing Scotland's Public Finances: A Strategic Approach - Budgeting approaches

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).
SPICe briefings Date published: 19 April 2024

Scotland's Commissioner Landscape - A Strategic Approach - Summary

In conclusion, the analysis in this briefing presents a diverse range of themes, including the challenges to commissioner independence, the effectiveness of governance models, the importance of stable funding mechanisms, and the accountability relationships within different commissioner systems.
Committee reports Date published: 18 March 2024

Stage 1 report on the Agriculture and Rural Communities (Scotland) Bill - Section 3 - Rural support plan: matters to be considered

Taking these questions about section 3 into account, the Committee is unclear about its exact purpose. 
Committee reports Date published: 15 September 2023

Stage 1 Report on the Trusts and Succession (Scotland) Bill - Trustees’ powers of investment

Col 16 Yvonne Evans noted that the courts in England have recently clarified that trustees can take into account ESG goals in their investment decisions.Delegated Powers and Law Reform Committee.
Committee reports Date published: 29 November 2022

Inquiry into Town Centres and Retail in Scotland - Fair Work and Gender Impacts in the Retail Sector

Labour force data from 2021 shows women accounted for 64% of sales and retail assistant roles and 73% of retail cashiers and check-out operator roles.
Committee reports Date published: 20 April 2022

Report on the Coronavirus (Recovery and Reform) (Scotland) Bill - Making all eviction grounds discretionary

However, being able to take into account individual circumstances, which include, but are not limited to, those that have been caused by the pandemic, will provide a far fairer balance of rights for everybody involved.iiLocal Government, Housing and Planning Committee.
SPICe briefings Date published: 23 July 2020

The impact of Coronavirus (COVID-19) on university funding in Scotland - SFC funding review

c) To propose changes needed to SFC’s funding, operations, and accountability frameworks in order to respond effectively to new challenges and opportunities.
Committee reports Date published: 25 March 2019
SPICe briefings Date published: 9 November 2018

Local Government finance: the Funding Formula and local taxation income - Council Tax

The exception to this was in 2017-18, when the additional income from changes to Council Tax multipliers was not taken into account for the calculation of the 2017-18 local government finance settlement.
Committee reports Date published: 28 September 2018

Pow of Inchaffray Drainage Commission (Scotland) Bill - Second Consideration Stage Report - Objection 1: Mr and Mrs K Watkins

The Committee debated this issue at length earlier in the process and was not persuaded that a changed approach to take account of large gardens would be fairer to all heritors.

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