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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 12 August 2025
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Displaying 1169 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

I refer the committee to annex A of the supporting document, which sets out the funding envelope and sources of funding.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

The information is in appendix A to the guide. Appendix B sets out the capital position. We have provided an indication of the funding envelope there—we have set out the 2022-23 budget position, the confirmed changes at ABR and the revised position. Those figures include, at the foot of the table, the funds that remain unallocated for resource, capital and financial transactions.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

I am happy to take that away, convener, and to see what we can do in that area. Indeed, if there is anything, more broadly, that the committee would like to discuss on the content of the paper, I am happy to do so. I want to ensure that we provide as much information as possible and in as timely a manner as possible.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

There is much in the engagement with the UK Government that causes uncertainty around our public finances, as I am sure that you will appreciate. I will draw your attention to paragraph 71, which says:

“Whilst this is a complicated picture, the full “Other Income” funding assumptions have been met, and surpassed by £324 million when the borrowing cost adjustment is reflected in full.”

I hope that that provides more clarity.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

Certainly. As I outlined in my statement, the overwhelming majority of the £106 million is to ensure compliance with IFRS 16, but, given that it is a technical matter regarding accounting charges, I will ask Niall Caldwell whether he wants to offer any further comment.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

Are you asking specifically about Scottish Government spend?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

That can depend on a number of factors and on decisions that individuals take in a particular context. As I said, the amount that is required to meet the need is demand led. The point that I made regarding last year, when additional funding was allocated but a £30 million underspend came through, illustrates that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

It provides clarity. We are discussing the autumn budget revision, but I can imagine that, if we were discussing the budget as introduced, we would want maximum clarity. For example, were those funds to be in the education and skills portfolio when they are clearly achieving a health outcome, the question might be, “Why is that not in the health portfolio?” We want to provide as much clarity as possible. It is part of the health spend, but the transfer takes place because of how it is delivered.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

We are still awaiting confirmation from the UK Government, but we are seeking that flexibility.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Tom Arthur

I will be happy to come back to the committee with more detail on that. I do not have that in front of me now.