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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 3 August 2025
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Displaying 893 contributions

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Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 29 April 2025

Craig Hoy

Pejoratively, I would say that the Government makes it up as it goes along.

You have called for the medium-term financial strategy to have a greater focus on how the funding gap will be closed. If the Government does not focus on that, where will we end up in two, five or 10 years’ time?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 29 April 2025

Craig Hoy

Would an example of that be the fact that, when the Government faced a shortfall in the recent budget, it took a scythe to housing and employability schemes, even though addressing those two areas is vital in eradicating poverty? Is that an example of the knee-jerk response that you are talking about?

Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission (Fiscal Sustainability Report)

Meeting date: 29 April 2025

Craig Hoy

Another issue is people working longer into their retirement. Anecdotally, people seem, post-Covid, to want to retire and scale back earlier. The graph of productivity by age is sort of humped, with those in the middle—say, those from 40 to 50—probably the most productive, because as you get older, you have skills obsolescence, a lack of reskilling and so on. What more can we do to ensure that those who are older maintain their productivity, so that, even if they are not working longer when they get into their 50s and 60s, they are perhaps still as productive as those in their 40s?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 29 April 2025

Craig Hoy

Good morning, Mr Boyle, and welcome to the committee.

We have talked about trying to be transparent and to put complex data and reports into more simplified language. You called for greater transparency in relation to budgetary information, to improve the effectiveness of the budget process. What would that greater transparency look like to a layman and how would you bring it about?

10:15  

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 29 April 2025

Craig Hoy

In your submission—I think that you have also made this point elsewhere—you said:

“the Scottish Government does not know where it can flex its budget easily to accommodate short-term fluctuations or longer-term commitments. A better understanding of its cost base would help develop its Spending Reviews”.

When I ran a private sector business, I had a detailed understanding of the cost base, because every pound spent unnecessarily was a pound less in profit. Why would the Government not have a detailed understanding of its cost base?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Craig Hoy

Finally, you will have seen in the submissions from the Chartered Institute of Taxation and the Institute of Chartered Accountants of Scotland recommendations or calls for us to move to a system where we have a fiscal bill or a finance bill. My colleague Stephen Kerr said that a finance bill

“would consolidate tax and spending proposals into a single legislative package, providing a clearer, more coherent narrative of how revenue generation aligns with expenditure.”

From your perspective, based on your experience at Westminster and here, would that assist us in some way in tracking how the money is being spent and how tax aligns with expenditure?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Craig Hoy

You referred to the need to look more into departmental spending rather than look only at the headline figures in order to assess sustainability. The Scottish Government frequently says that there needs to be a pivot to preventative spend, particularly in relation to healthcare—indeed, the Scottish budget is predicated on that. Can you deploy any tools or benchmarks to assess whether there is actually a shift in portfolios towards preventative spending rather than dealing with the consequences of problems that are already there?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Craig Hoy

Politically, does the practice allow the Government, in effect, to announce the expenditure of the same money twice?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Craig Hoy

That is useful to know. Most of what I wanted to cover has been covered, but I want to ask about the old chestnut of in-year transfers across portfolios. In your submission, you repeat the argument that those transfers

“should be baselined rather than done on a recurring basis.”

You say that the Scottish Government should do that to allow more meaningful comparisons to be made across portfolios.

The cabinet secretary gave us her account of why that is not happening—she said that the money that is spent by schools that relates to health will first go into the health budget and then be transferred. Is that a decent reason for making such in-year transfers, or is there another reason why the Government likes having the ability to make such large cross-portfolio transfers?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Craig Hoy

I have a slightly more generic question, which relates to forecasting. What role is artificial intelligence likely to have in assisting you in the accuracy or the development of forecasting? Are you debating that in the organisation?