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In summary, the UK Government’s response included the following commitments and proposed changes:
a commitment to implement any UKIMA exclusions agreed by all governments through a common framework;
the introduction of a Minimum Economic Impact (MEI) process for considering exclusions with an estimated economic impact of less than £10 million per year, alongside a commitment by the UK Government to implement such exclusions where all governments agree they have minimum impact;
the creation of a “reserve” exclusions process for circumstances where agreement cannot be reached by all four governments through either the common framework or MEI processes;
an agreement to take account...
The Committee believes that these report are a key element of this follow-up work, allowing it to track its work and in turn hold the Scottish Government to account.
The first tracker report of the session formed a baseline for all future reports..
This, it was argued, would provide the continuity and focus required to strengthen scrutiny and improve long-term outcomes, accountability and decision-making.
Going further, Carnegie UK and Dr Ian Elliott emphasised that the combination of the finance and public administration remit is particularly effective, and that scrutiny of public finances and public...
The Committee previously agreed a three-year pre-budget scrutiny plan to look at each principle of human rights budgeting in turn:
participation in year 1
transparency in year 2
accountability in year 3
For the 2025-26 period, the Committee focussed its work on Budget transparency.
However, the Committee identified concerns with the Bill as drafted. Taking into account all the evidence received, some Committee Members were content to recommend that the Bill should progress to Stage 2.
Committee reports
Date published:
20 February 2026
This timeframe was suggested to provide sufficient time for a CPG to take action while also ensuring that recess periods can be taken into account. Members responding to the consultation expressed support for these proposals with 72% supporting the MSP membership proposal and 94% supporting the office bearer proposal.
Whatever the explanation, it is certainly the case that the local government capital allocation continues to reduce in real terms.
As explained by the Accounts Commission, “borrowing is the main source for funding [local authority] capital projects, and councils are intending to borrow £3.13 billion in 2025-26”.