Finance and Public Administration Committee
Children and Young People (Scotland) Bill: Post-legislative scrutiny of the 2013 Financial Memorandum
Background
The Finance and Public Administration Committee is responsible for scrutinising the Financial Memorandums (FMs) that accompany Bills. Find out more about FMs.
As part of its post-legislative scrutiny role, the committee can also re-examine FMs after the law has been implemented to see how accurate the original cost estimates were, and whether any anticipated savings have been realised.
Committee inquiry
The Committee agreed to examine the FM that accompanied the Children and Young People (Scotland) Bill (now the 2014 Act), specifically in relation to the early learning and childcare provisions.
This particular Bill was selected on the basis of significant concerns raised by the Session 4 Finance Committee over the financial estimates. At the time, this led to a supplementary FM being published and recommendations that expenditure regarding the policy roll-out be monitored.
The present Committee has looked at the accuracy of the original cost figures in the FM and the subsequent cost of implementation, focusing specifically on the costs of the expansion of early learning and childcare.
It is hoped that this will help to inform and improve the Scottish Government’s development of future Financial Memorandums.
Written Submissions
The Committee received the following written submissions:
Written Submission from Audit Scotland (56KB, pdf) posted 04 July 2022
Written Submission from the Scottish Childminding Association (150KB, pdf) posted 04 July 2022
Written Submission from the Scottish Private Nursery Association (418KB, pdf) posted 04 July 2022
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Oral Evidence
The Committee took evidence on the following dates:
Tuesday 28 June 2022
The Committee took evidence from:
Alison Cumming, Director of Early Learning and Childcare, Scottish Government.
Committee Papers
Papers for meeting on 28 June 2022 (1)
Papers for meeting on 28 June 2022 (2)
Official Report (substantially verbatim transcript)
Official Report of meeting on 28 June 2022
Tuesday 21 June 2022
The Committee took evidence from:
Sarah Watters, COSLA;
Matthew Sweeney, COSLA;
David Robertson, Chief Financial Officer, Scottish Borders Council;
and then from:
Jonathan Broadbery, Director of Policy and External Communications, National Day Nurseries Association;
Graeme McAlister, Chief Executive, Scottish Childminding Association;
Jane Brumpton, Chief Executive, Early Years Scotland.
Committee Papers
Papers for meeting on 21 June 2022 (1)
Papers for meeting on 21 June 2022 (2)
Official Report (substantially verbatim transcript)
Official Report of meeting on 21 June 2022
Committee Findings and Recommendations and Scottish Government Response
The Deputy Convener wrote to the Deputy First Minister and Cabinet Secretary for COVID Recovery on 4 October 2022 with the Committee's findings and recommendations from its post-legislative scrutiny of the Bill's Financial Memorandum:
Letter from the Deputy Convener to the Deputy First Minister and Cabinet Secretary for COVID Recovery of 4 October 2022 (172KB, pdf) posted 05 October 2022
The Deputy First Minister and Cabinet Secretary for COVID Recovery responded to the Deputy Convener's letter on 13 December 2022: