The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1659 contributions
Meeting of the Commission
Meeting date: 14 December 2022
Daniel Johnson
I have probably used up more than my time, but I will ask one very blunt, bottom-line question. The overall budget request of £34.9 million represents a 4.8 per cent increase on your previous year’s budget. That 4.8 per cent seems incredibly close to the gross domestic product deflator of 4.8 per cent for the coming financial year. I want to understand whether that was your starting point or is it a bottom-up? I hope you do not mind my asking this question. I am sure that auditors would agree with me that you should always take a closer look at coincidences when they occur and when numbers seem to match each other.
Meeting of the Commission
Meeting date: 14 December 2022
Daniel Johnson
I will dig a little bit further into salary increases—and the contingency, since it has been mentioned. In response to Mr Ruskell’s questions you have been talking about the qualitative aspects. Given that you are accountants, can I ask you about the numbers? In particular, your industry is widely understood, with clear transferable skills. How have you compared your salary uplifts to industry norms? What are industry salary increases running at?
Meeting of the Commission
Meeting date: 14 December 2022
Daniel Johnson
That would be helpful. Certainly in a previous life, I was used to a utilisation rate of between 60 and 80 per cent. It would be interesting and useful to know what parameters you are using.
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
In the set of forecasts that it made in the summer, the Scottish Fiscal Commission recommended that the Scottish Government should prepare its budget on the basis of the Organisation for Economic Co-operation and Development COFOG principles. Does the OBR have a similar view about the UK budget and what improvements it could make to transparency? Do you have any particular views on the transparency and clarity of the way in which the Scottish Government sets out its budget?
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
It sounds as though you are saying to me, “No luck—I’m afraid that it’s back to you politicians to make those sorts of tricky decisions.” In all seriousness, it is an interesting point, on which I am clear that we need to have a sharper focus.
This will be my final question. In recent—
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
I apologise, Andy. I cut you off.
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
My final question is on a related issue. In recent weeks, Frances O’Grady from the Trades Union Congress and Roz Foyer from the STUC have been involved in an interesting discussion about the true cost of public sector wages. That is interesting from the base point that, given that tax is paid on those wages, the Government needs to consider not the gross amount but the net amount. I wonder whether that is a sharper point in Scotland, given that we have a higher proportion of public sector workers, and given the way in which the fiscal framework works, which is about per capita growth in tax receipts.
Do we need to be more sharply focused on the true costs of the public sector wage bill and how that works its way through the tax system, in particular the fiscal framework in Scotland? I am thinking, in particular, of the true net cost of public sector wage increases, given that it is such a sensitive topic at the moment.
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
Given the way in which the fiscal framework works and the size of the public sector workforce, might there be some additional considerations in Scotland?
10:15Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
Thank you. I will leave that there, but it is an interesting topic.
Finance and Public Administration Committee
Meeting date: 13 December 2022
Daniel Johnson
I quite agree. It is useful to hear that on the record.
I will follow on from the early set of questions from the convener. Although we were all aware of the interactions in the economy between different budget decisions before, the autumn certainly brought that into very sharp focus, including in relation to spending plans versus debt.
The other issue that has become clear in recent months as we look at UK economic data compared with that of other countries is that our difficulties are confined not only to recent months—UK growth has lagged that of our comparator nations over the past decade, which seems to be a function of investment.
I also put this question to the previous week’s panel, which consisted of the IFS and others. Do we need a renewed focus on what spending within UK or Scottish Government budgets is genuine investment in order to track that consistently and have a good overall view of the level of Government investment and therefore what the likely longer-term impacts on the economy will be from an individual budget and over time when we see funding being altered?