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Seòmar agus comataidhean

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 25 October 2025
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Displaying 1235 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

It is also very inefficient to start winding up projects at year end if you have not planned how they are going to be executed properly; you just have to step back and say that they are still running. The accountancy aspect behind that is all about ensuring that the numbers add up, so that we can bring the money back in at year end and then push it back out again in the new financial year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

That is all right.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

We will come back to you on the specifics of that issue. It is being dealt with in the net zero portfolio and I do not have the details of those specific projects. We know the funds that will be used, but I will come back to you with information on specific projects from the net zero portfolio.

However, to put the counterfactual to you, if we had not used that money to balance budgets, or if that had not been the intent previously, and we had instead cut health or local government spend, I am sure that you would have been one of the first to complain that we were not using available funds but were cutting essential public services as a consequence.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I am happy to provide information on that. As you know, I am keen that we continue to focus on the contingent workforce as well as the total number of civil servants and the number of those on higher grades.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I am focused on both of those things. I have fortnightly calls in which I go through many charts, graphs and numbers and look at the matter in fine detail. In the current period, the controls are quite different.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

It makes sense to hold it in the finance portfolio. As I said, we could make guesses about what might impact different portfolios and allocate accordingly, but that would not really help because, if it did not turn out that way for specific portfolios, we would be moving money back in and then moving it back out again. It makes more sense to hold the money centrally and to be able to allocate it, depending on what happens with the variations that I have outlined as they transpire and as we move towards the end of the year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

We would have had to be able to cover year-end audit adjustments. The demand-led programmes are what they are, and we need to cover them. The tax changes are what they are. None of the underlying numbers change, and we would have had to deal with them one way or another. All that we are doing is creating a mechanism that we believe gives us more flexibility to address costs.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

A number of variables can impact the budget position, including year-end audit adjustment, variation in demand-led schemes, the year-end tax position and other factors. All those could be operating within a range, which the total of £350 million will cover. Some of those might be more than we expected, and some might be less. We will not know that until we get the final numbers, but we estimate that £350 million is sufficient to cover all those variables.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

That is a good question. I do not have that number to hand. Officials might have that number—no, they are indicating that they do not. We will come back to you on that. I suppose that you could do the division there, and that might give you a clue—

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ivan McKee

I am sorry—I will let Scott Mackay answer.