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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 7 May 2025
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Displaying 1067 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

Are you referring to what they spend the money on?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

It is also very inefficient to start winding up projects at year end if you have not planned how they are going to be executed properly; you just have to step back and say that they are still running. The accountancy aspect behind that is all about ensuring that the numbers add up, so that we can bring the money back in at year end and then push it back out again in the new financial year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

That is all right.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

We will come back to you on the specifics of that issue. It is being dealt with in the net zero portfolio and I do not have the details of those specific projects. We know the funds that will be used, but I will come back to you with information on specific projects from the net zero portfolio.

However, to put the counterfactual to you, if we had not used that money to balance budgets, or if that had not been the intent previously, and we had instead cut health or local government spend, I am sure that you would have been one of the first to complain that we were not using available funds but were cutting essential public services as a consequence.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I am happy to provide information on that. As you know, I am keen that we continue to focus on the contingent workforce as well as the total number of civil servants and the number of those on higher grades.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I am focused on both of those things. I have fortnightly calls in which I go through many charts, graphs and numbers and look at the matter in fine detail. In the current period, the controls are quite different.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

It makes sense to hold it in the finance portfolio. As I said, we could make guesses about what might impact different portfolios and allocate accordingly, but that would not really help because, if it did not turn out that way for specific portfolios, we would be moving money back in and then moving it back out again. It makes more sense to hold the money centrally and to be able to allocate it, depending on what happens with the variations that I have outlined as they transpire and as we move towards the end of the year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

We would have had to be able to cover year-end audit adjustments. The demand-led programmes are what they are, and we need to cover them. The tax changes are what they are. None of the underlying numbers change, and we would have had to deal with them one way or another. All that we are doing is creating a mechanism that we believe gives us more flexibility to address costs.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I will ask officials to come in on the specifics of those lines in a minute, but, in general, with the social security budget lines for all the benefits, roughly half are higher than expected and half are lower than expected, so the numbers roughly balance out. From memory, the figure that we are talking about in total is just over 拢100 million out of a 拢6 billion budget, which is a 2 per cent variation.

You have to remember that we use forecasts of what we think the uptake will be of the demand-led benefits. Clearly, there will be variation in that as we move through, and work will be done to refine the forecasts. Obviously, many of the benefits are relatively new, so working through the data and getting more accurate forecasts as we go are important parts of that process. However, as I said, the figure is within 2 per cent of the overall budget, and you would expect some of those budget lines to go up and some to go down.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

Yes. If you look back, it is an issue to do with the running costs of the SQA. I think that it would be true to say that it has happened in previous years as well. There is some work to be done to understand the cost profile and how much we are budgeting for that.