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Seòmar agus comataidhean

Finance and Public Administration Committee

Legacy Report

The committee produced a ‘legacy report’ for its successor committee in the next five-year session of Parliament (2026-2031).

Background

Legacy reports are intended to pass on knowledge and experience - both in terms of policy and committee working practices.

The report may also inform the successor committee’s priorities for scrutiny.

Written Submissions

The Committee received the following submissions from witnesses to inform the discussions at the meetings on 10 February and 17 February 2026:

Written submissions for meeting on 10 February 2026

Written submission from the Auditor General for Scotland (116KB, pdf) posted 05 February 2026

Written submission from the Chartered Institute of Taxation (204KB, pdf) posted 05 February 2026

Written submission from Professor David Bell (168KB, pdf) posted 05 February 2026

Written submission from Professor David Heald (171KB, pdf) posted 05 February 2026


Written submissions for meeting on 17 February 2026

Written submission from Carnegie UK (123KB, pdf) posted 11 February 2026

Written submission from Enlighten (505KB, pdf) posted 11 February 2026

Written submission from Professor Paul Cairney (74KB, pdf) posted 11 February 2026

Written submission from Dr Ian Elliott (149KB, pdf) posted 12 February 2026

Meetings

The Committee took evidence on legacy issues at the following meetings:

Evidence Sessions

To inform its report, the Committee held three evidence sessions during February and March 2026 with relevant experts.

Evidence on financial issues (10 February 2026)

  • Improvements to budget scrutiny
  • Fiscal transparency and provision of Scottish Government documents
  • Evolution of the fiscal framework
  • Public Service Reform
  • Scrutiny of Financial Memorandums and post-legislative scrutiny.

Evidence on public administration (17 February 2026)

  • Public Service Reform
  • the National Performance Framework
  • public administration overview

Evidence from the Scottish Fiscal Commission (3 March 2026)

  • overview from the Commission

Legacy report

The Committee's legacy report was published on 19 March 2026:

Read the Legacy report of the Finance and Public Administration Committee, Session 6.

Correspondence

The Committee sent and received the following correspondence:

Legacy report - Letter of 19 March 2026

Letter from the Convener to the Presiding Officer, 19 March 2026

Legacy issues - Scottish Youth Parliament

Letter from the Convener of the Jobs, Economy and Fair Work Committee, Scottish Youth Parliament to the Convener, 27 February 2026