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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 4 May 2021
  6. Current session: 13 May 2021 to 4 September 2025
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Displaying 1231 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and Impact of Covid-19

Meeting date: 5 October 2021

Liz Smith

Thank you. My last question is about tax revenues. Obviously, we have heard from many witnesses to the committee that there are demographic issues in relation to Scotland’s ageing population, so the working population is being squeezed. With regard to the overall budget, where is the greatest possibility, from a Scottish perspective, for raising tax revenues that, in turn, would help with Government spending?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and Impact of Covid-19

Meeting date: 5 October 2021

Liz Smith

Cabinet secretary, you mentioned the programme for government in an answer to the convener. In your speech about the programme for government, when you talked about trying to encourage economic growth, you said that it is the Scottish Government’s mission

“to create the best conditions for entrepreneurs to seize the opportunities”—[Official Report, 2 June 2021; c 17.]

to increase production and innovation and to create jobs. Obviously, you will have seen statistics from the Scottish Fiscal Commission and, I am sure, will have had advice from your new council of economic advisers, which, I think, is providing some evidence about the period from July to the autumn. Obviously, you are not going to tell us the detail of the budget, and I would not expect that, but where are they trying to focus your attention when it comes to the priorities for that economic growth?

Finance and Public Administration Committee [Draft]

Covid-19 (Impact on Public Finances)

Meeting date: 28 September 2021

Liz Smith

Thank you. That was very helpful.

Finance and Public Administration Committee [Draft]

Covid-19 (Impact on Public Finances)

Meeting date: 28 September 2021

Liz Smith

I will pick up the point that you just raised about looking at spending in the round and trying to get an overview. One of the greatest challenges in politics today is to win the trust of the public—especially the taxpaying public—with regard to where their money is being spent, who is accountable for that spending and what we, as a Parliament and as a committee, are going to do if anything goes wrong with that spending. What are your views on the concern that some MSPs, members of the public and bodies have that, sometimes, we make our judgments about scrutiny and public spending in relation to a specific committee and, as we are doing just now, on specific issues, rather than having a mechanism outwith the budget process that allows us to see the whole thing in the round? That is why I asked you about a finance bill. I acknowledge the concerns about how that would articulate with the Scotland Act 1998.

Do you have a view on whether any other procedures are required to enhance our ability to take an overview of Scotland’s public finances, whether that comes down to better forecasting or whatever? I am interested in what you feel about that.

Finance and Public Administration Committee [Draft]

Covid-19 (Impact on Public Finances)

Meeting date: 28 September 2021

Liz Smith

I have one more question that picks up on the point about additional scrutiny. Last week, the convener asked the Deputy First Minister about how easy it is, when we come to the national performance framework, to drill down on something that is national spend and something that is local government spend. That is very difficult, because it is not easy to see where the money is being spent and who is accountable for it.

Do you have any recommendations for how we could improve the process of understanding where the budget lines are for local government, as opposed to national spend?

Finance and Public Administration Committee [Draft]

Covid-19 (Impact on Public Finances)

Meeting date: 28 September 2021

Liz Smith

I entirely agree with the convener that ensuring transparency and accountability is the biggest job that this committee faces and—dare I say it?—the biggest job that the Parliament faces.

Auditor General, you and your predecessor Caroline Gardner have made clear that you are keen to see additional processes that would enhance transparency. You mentioned the summer revisions and talked about what the Public Accounts Commission could do. Are there structures in this Parliament that could be improved, to enhance scrutiny and accountability? I know that you cannot comment on public policy, but will you say whether a finance bill—a procedure that has not been customary in this Parliament—is a possible way of improving transparency and accountability?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Liz Smith

Mr Eiser, do you feel that that is a substantial problem with the fiscal framework, or can we get around that problem?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Liz Smith

That is interesting, thank you.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Liz Smith

You are going to tell me that you would like more money in order to do those things. Do you feel that certain structures should be changed to allow for what you describe as a fairer spend?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Liz Smith

Yes.