Scotland’s Economic and Fiscal Forecasts – May 2022, Scottish Fiscal CommissionThe SPICe Briefing on the RSR and pre-budget scrutiny notes that "this recommendation is certainly a welcome one from a parliamentary budget scrutiny point of view" in improving transparency and allowing for "the consistent presentation of budgetary information by function of government, (for example, Health, Education, Housing, etc.), which is not always possible from looking at portfolio information".SPICe Briefing on the Resource Spending Review and Pre-Budget Scrutiny, 22 June 2022
Several witnesses noted that it is difficult to track the flow of funding from government to individual organisations and specific initiatives in the RSR, suggesting that greater transparency is needed in future iterations.