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Committee reports Date published: 9 September 2025

Stage 1 report on the Tertiary Education and Training (Funding and Governance) (Scotland) Bill

uuId=350389584 The Financial Memorandum (FM) for a Bill should set out best estimates of the costs, savings, and changes to revenues arising from a Bill.
Committee reports Date published: 2 July 2024

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill Stage 1 Report

Mrs Bonner stated that it took Police Scotland “the best part of a year to investigate one complaint, and then it took PIRC the best part of the next year to review the complaint”.
Committee reports Date published: 11 March 2025

Stage 1 report - Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill

The input of local social work services is integral to putting the best information before the court upon which to base its decisions.
Committee reports Date published: 7 October 2024

Remote and Rural Healthcare Inquiry

A decision on petition PE1924 was deferred until after the Best Start North Review had concluded.
SPICe briefings Date published: 28 June 2018

Attracting and retaining migrants in post-Brexit Scotland: is a social integration strategy the answer?

Therefore, within the public sector, schools are best placed to support integration on the ground – yet need to be adequately supported in doing so.
Committee reports Date published: 21 March 2023

College regionalisation inquiry

In their evidence to the Committee, some college Principals recognised that their resourcefulness and determination to do the best for students within existing means could often mask the true impact of cuts.
Committee reports Date published: 31 May 2019

Stage 1 Report on the Restricted Roads (20 mph Speed Limit) (Scotland) Bill

r=11982</a> However, some questioned whether the Bill was the best use of money to achieve road safety aims given the mixed conclusions from research on such zones.
Committee reports Date published: 3 July 2018

Bank closures: impact on local businesses, consumers and the Scottish economy

In terms of financial services, I suggest that that community hub is best served by a post office. We are there.
Official Report Meeting date: 24 April 2001

Local Government Committee, 24 Apr 2001

That is the underlying rationale. So best value takes the best parts of CCT and excludes the drawbacks.
Last updated: 10 May 2026

Chapter 9 Public Bill Procedures

The Financial Memorandum must also include best estimates of the timescales over which such costs, savings, and changes to revenues would be expected to arise.

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