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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 20 June 2025
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Displaying 1189 contributions

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Public Audit Committee

“Scotland’s public finances: Challenges and risks”

Meeting date: 1 December 2022

Liz Smith

Thank you, convener. Mr Boyle, in relation to the convener’s first questions this morning, you said that a very high percentage of the Barnett consequential spend in Scotland went on Covid, which was very important in trying to get us through the pandemic. How easy is it to track where that Covid spend went? Are you aware of any unspent Covid money?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

No. Well, in effect, it affects both areas, because Scottish Government funds go to local government as well. The issue that I am asking about is this. If there is to be an easing of the fiscal discipline about the transfer of money from capital to resource budgets, is that something that reflects the current extenuating circumstances—you say that you have engaged with the UK Government because of the difficulties that you face—or do you presume that there could be a change to that fiscal discipline whereby it would be possible on a longer term basis to transfer from capital to resource budgets?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

From the perspective of the fiscal framework negotiations, do you have any updates on the timescales for when the independent report is due? At what stage are the Scottish Government’s negotiations with the UK Government?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

Except that the figures here suggest otherwise, because it is such a big downturn. It is difficult, I would have thought, to convince people that the Scottish Government’s priorities, which include that strong move to net zero, are being adhered to in this budget.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

I have one final point. Obviously, the committee has talked a lot about the national performance framework. How many of the budget decisions that you are taking adhere to its principles?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

On a minor point of clarification, in answer to Mr Mason’s first question on the difference between the two columns, you said—if I heard you correctly—that the second figure was money that you thought might have to be used for the £195 million, I think it was.

10:45  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

Yes. On what criteria has that been based? What have you used to make that estimate?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

Has the demand for the money reduced?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

Where are they exactly?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 22 November 2022

Liz Smith

Yes. The fiscal discipline, if you like, has always been that capital budgets may be transferred to capital budgets but not to resource budgets. Money can go the other way but, generally speaking, it has not been the case that capital can be used for resource spending, which is what seems to be happening now. Can you confirm whether the easing of that fiscal discipline is happening because of the extenuating circumstances that you outlined or whether you are looking to ease the rules on that?