This page provides guidance on the four principles of financial scrutiny identified in the scrutiny process of the Scottish Government's draft budget 2014-15.
These principles are designed to aid Finance and Subject committee members in their scrutiny of the Scottish Government’s Draft Budget.
Affordability (346KB pdf) – the wider picture of revenue and expenditure and whether they are appropriately balanced.
Prioritisation (593KB pdf) – a coherent and justifiable division between sectors and programmes.
Value for Money (267KB pdf) – the extent to which public bodies are spending their allocations well and achieving outcomes.
Budget Processes (1,069KB pdf) – the integration between public service planning and performance and financial management: