Legacy report of the Finance and Public Administration Committee, Session 6

PDF Published: Thursday 19 Mar 2026 (FPAS062026R11)

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Report
- Introduction
- Key recommendations
- Summary of key areas of scrutiny
  - Budget scrutiny
    
    The Scottish budget process in practice
    
    Lack of long-term financial planning
    
    Prioritisation of spending
    
    Public Sector Pay Policy
  - Financial transparency
  - Key financial planning documents
    
    Overview
    
    Medium-Term Financial Strategy
    
    Scottish Spending Review and Infrastructure Delivery Pipeline
  - Timing of fiscal events
  - Scottish Fiscal Framework
  - Scotland's approach to taxation
  - Scrutiny of Financial Memorandums
    
    Quality and consistency of Financial Memorandums
    
    Post-legislative scrutiny of Financial Memorandums
    
    Framework legislation
  - Delivery of the McCloud remedy in Scotland
  - National Performance Framework
  - Public service reform
    
    Overview
    
    Workforce reduction targets and efficiencies
  - Public administration
    
    Parliamentary committee remit
    
    Committee inquiries on public administration issues
    
    Public administration in government
- Annexe A - Legacy report
- Annexe B - Session 6 inquiries and reports
Sources

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Scottish Parliament, Finance and Public Administration Committee. (2022, December 20). Letter from the Deputy First Minister and Cabinet Secretary for COVID Recovery to the Convener. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2022/prebudgetscrutiny_dfmtoconvener_20dec22.pdf

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Scottish Parliament, Finance and Public Administration Committee. (2024, March 25). Letter from the Permanent Secretary, Scottish Government to the Convener. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/decisionmaking_permanentsecretarytoconvener_25mar24.pdf

Scottish Government. (2025, June 18). Future Trends for Scotland: findings from the 2024-2025 horizon scanning project. Retrieved from https://www.gov.scot/publications/future-trends-scotland-findings-2024-25-horizon-scanning-project/

Scottish Parliament, Finance and Public Administration Committee. (2024, September 16). Report on Scotland's Commissioner Landscape: A Strategic Approach. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/committee-reports/fpa/2024/9/16/fpas062024r7/pdf

Scottish Parliament. (2025, September 16). SPCB Supported Bodies Landscape Review Committee Debate: SPCB Supported Bodies Landscape Review. Retrieved from https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-18936

Scottish Parliament, Finance and Public Administration Committee. (2025, December 21). Report on the Cost-effectiveness of Scottish Public Inquiries. Retrieved from https://bprcdn.parliament.scot/published/FPA/2025/12/21/43b439ea-4cd4-470e-9e6d-74b54c693d45/FPAS062025R14.pdf

Scottish Parliament, Finance and Public Administration Committee. (2026, February 11). Letter from the Deputy First Minister and Cabinet Secretary for Economy and Gaelic to the Convener. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2026/publicinquiries_dfmcsegtoconvener_11feb26.pdf

Scottish Parliament. (2026, February 26). Official Report. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/meeting-of-parliament-26-02-2026?meeting=20099&iob=209327

UK Parliament. (n.d.) Public Office (Accountability) Bill. Retrieved from https://bills.parliament.uk/bills/4019

Scottish Parliament, Delegated Powers and Law Reform Committee. (2026, February 25). A letter from the Convener to the Convener of the Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/-/media/files/committees/delegated-powers-and-law-reform-committee/correspondence/2026/20260225-convener-to-fpac_public-office-bill-lcm.pdf

Scottish Parliament, Finance and Public Administration Committee. (2024, May 17). Letter from the Director-General Corporate, Scottish Government to the Convener. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/publicadmin_dgcorporatescotgovttoconvener_17may24(2).pdf

Scottish Parliament, Finance and Public Administration Committee. (2026, February 17). Official Report. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/FPA-17-02-2026?meeting=20083&iob=206494

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