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 1275 contributions
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
Those settlements have been agreed and we have committed to them going forward, and future rounds of negotiation will take place in the usual way through the joint committee. We have worked constructively to ensure that we can support those pay settlements. As the committee will appreciate, they have necessitated our taking some quite challenging decisions, but that demonstrates the Government’s commitment to the teaching profession.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
It was to support the teachers’ pay settlement.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
As I have said, the money goes to the centre, and where it has been reallocated to is set out in the ABR document. For example, we have already touched on the resource for local government and the £30 million of support for Ukraine; the resource savings go to the centre and are reallocated. Is there anything that you want to add, Craig?
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
Pardon? I am sorry—I missed the last part of your sentence.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
Those decisions will be taken as part of the budget process.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
We have made that commitment.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
I very much welcome that. This is a shared endeavour to ensure that we have as much transparency as possible, consistency of messaging and understanding of what the numbers actually say, so that a substantive debate can take place on whether the allocations are aligned with people’s priorities.
Transparency is a priority for us. The IFRS 16 issue throws up a particular example of the challenges that can be posed in that context. I am conscious that, with transparency, there is a need to ensure that we get the balance right. An overprovision of information, although well intentioned, can add to the complexity and make it more challenging for the budget to be understood and comprehended more widely. Similarly, insufficient information being provided presents a challenge on transparency. We are trying to ensure that we present the figures in a way that they can be intuitively and innately grasped and in a way that is fair and representative. I recognise that there is complexity.
Niall, I do not know whether you want to say something about some of the challenges posed by the IFRS 16 technical adjustments and the issues around presentation and transparency.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
That was a very well-crafted question, because you probably anticipated many of my answers in your preamble.
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
Certainly, we wish to be able to provide as much information as possible. We have to recognise that there is a need for proportionality. I appreciate your recognising the points on the potential unintended consequences of overprovision. We are looking at other provisions around transparency such as COFOG, the classification of the functions of Government. I am keen to ensure that we provide information that is as useful as possible for Parliament and the wider public.
Niall, can you touch on where we are on the level of detail that we can go into on our current provision on outturn?
Finance and Public Administration Committee
Meeting date: 7 November 2023
Tom Arthur
That is an important point. First, as I have said previously, the nature of such budgets is that they are demand-led, as you have highlighted, and volatile, given the flexibilities that exist around retirement options. That is why, historically, that has been something that we have sought to manage in-year. In this particular instance, it is just in police pensions that a transfer has taken place. The total allocated to date for police pensions is £335 million.