Pre-budget scrutiny 2021-22

In 2018, the Parliament agreed a new process for budget scrutiny based on the recommendations of the Budget Process Review Group.  The Group which consisted of a range of external experts as well as Scottish Parliament and Scottish Government officials published its final report on 30 June 2017.

The budget process should have the following four core objectives –
To have a greater influence on the formulation of the budget;
To improve transparency and raise public understanding and awareness of the budget;
To respond effectively to new fiscal and wider policy challenges; and
To lead to better outputs and outcomes as measured against benchmarks and stated objectives.  

The Committee circulated guidance to the subject committees revised on the budget process and the requirement to produce pre-budget reports at least 6 weeks prior to the Scottish Government publishing the Budget.  

Read the guidance to Committees below.

• Budget guidance June 2020 (136KB PDF) 

Adviser Briefing

The Committee's Fiscal Franmework Adviser, David Phillips, has provided a briefing on the Pre-Budget Scrutiny 2021-22, 09 September 2020 (191KB PDF)

7 October 2020 - Advisor Briefing on the Scottish Fiscal Commission's Forecast Evauluation Report: Part 1

7 October 2020 - Advisor Briefing on the Scottish Fical Commission's Forecast Evaluation Report: Part 2

Information Paper

Information Paper regarding the implications of UK Spending Review for the 2021-22 Scottish Budget