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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 14 August 2025
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Displaying 1169 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Because of the accounting treatment. Craig, do you want to take that question?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I will respond to that specific point in writing.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

No.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

As was outlined previously in the emergency budget review, the 拢400 million comes from reprioritisation within the health and social care portfolio. Of course, savings have been made, which were identified in the EBR process. Money was returned to the centre, which was then reallocated.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

You make a fair point, convener. Under the fiscal framework in the devolution settlement, we are quite limited in our fiscal flexibilities so, ultimately, our primary means of ensuring that we can meet additional demand when it arises鈥攆or example, in relation to public sector pay requirements鈥攊s to look at reprioritisations, manage demand-led expenditure and identify savings in the context of what is more or less a fixed budget. That is just a reflection of the actual complexity of the framework within which we operate. For example, we do not have the option, which the United Kingdom Government has, to go to the Debt Management Office and simply borrow more money in year to pay for additional resource expenditure. Among a number of other reasons, that is one reason why we see that in-year complexity and the need for the budget revision process.

Niall Caldwell might want to add to that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

It does not change that, because it is non-discretionary spend. I appreciate that discretionary spend is the aspect of the budget that commands most attention, but to meet our requirements to be as transparent as possible and to meet good accounting standards, we have to present those figures in the budget and the budget revision processes.

However, I take your point. The distinction between the total managed expenditure in the Scottish budget鈥攚hich, following the SBR, is just under 拢57.7 billion鈥攁nd the discretionary spend could lead to the risk of confusion and a lack of public understanding, which I think you have articulated. I am happy to take that away.

We have to meet standards, and although it is not entirely possible to simplify the accounts for the Scottish Government, I recognise that what you suggest is possible. Scenarios have arisen where certain figures that were perhaps misleading have been deployed for political purposes. I am conscious that that has happened in the past in Parliament.

I am certainly happy to write back to the committee to provide more detail on the specific budget lines that you identify. The work that we do on the guide to the budget revisions is on-going, and I am keen for continuous learning to refine that to make sure that it is as useful and helpful to the committee and other stakeholders as possible. I will also take away the broader point about how we present our budgets to ensure that there is as much clarity as possible and that they are as discernible as possible for the layperson who is not a practising accountant.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I will come back to you on that point; I cannot give you a direct answer.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

As that is a technical question, I ask Niall Caldwell to answer it.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Do I understand you correctly, Mr Johnson? Are you factoring in the transfers to local government on health expenditure as well?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Do you want to come in on that, Niall?