This outturn report is a key aspect of the Parliament’s year-round budget process, containing outturn and reconciliation information for devolved taxes and social security benefits, as well as updates on borrowing and the Scotland Reserve.. (2021). Retrieved from https://www.gov.scot/publications/fiscal-framework-outturn-report-2021/
Supplementary Estimates are normally presented in February each year and are used to seek additional resources, capital and/or cash or to reallocate existing resources and capital to new activities . (2021). Retrieved from https://www.gov.uk/government/collections/hmt-supplementary-estimates
