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Published by The Scottish Parliamentary Corporate Body
Guide to the new Scottish budget process
Author: Ross Burnside
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Published: Thursday 10 May 2018 (SB 18-35)
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Overview
Report
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Overview
Report
Executive Summary
The context for a new budget process
The FIAG principles
The effectiveness of the previous budget process
The new financial arrangements
The Fiscal Framework
The Block Grant Adjustment
Borrowing powers
Scotland Reserve
The new budget scrutiny process
What has been agreed?
New documentation and reporting
Spending reviews
Budget Bill and detailed revenue and spending Proposals
Stage 1
Stage 2 and 3
Budget revisions
Implementation timetable
Annexe
Executive Summary
The context for a new budget process
The FIAG principles
The effectiveness of the previous budget process
The new financial arrangements
The new budget scrutiny process
Annexe
Sources
Image: Figure 1: The changing composition of the Scottish budget
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Image: Figure 2: The previous Scottish Budget Process
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Image: Figure 4: Overview of the revised budget process
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Image: Figure 3: How is the Scottish Budget determined?
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Scottish Parliament Official Report. (2018, May 08). Budget Process (Written Agreement). Retrieved from
http://www.scottish.parliament.uk/parliamentarybusiness/report.aspx?r=11514&i=104482
Scottish Parliament Official Report. (2018, May 8). Standing Orders (Budget Process). Retrieved from
http://www.scottish.parliament.uk/parliamentarybusiness/report.aspx?r=11514&i=104483
Standing Orders of the Scottish Parliament. (2018). No title Retrieved from
http://www.parliament.scot/parliamentarybusiness/17797.aspx
Principles of the Scottish Parliament's Financial Procedures: Final Report by the Financial Issues Advisory Group. (1998). Retrieved from
http://web.archive.org/web/20080419101617/http:/www.scotland.gov.uk/government/devolution/fiag-00.asp
HM Government and Scottish Government. (2016). The agreement between the Scottish government and the United Kingdom government on the Scottish government’s fiscal framework. Retrieved from
https://www.gov.uk/government/publications/the-agreement-between-the-scottish-government-and-the-united-kingdom-government-on-the-scottish-governments-fiscal-framework
Berthier, A. (2016). The Fiscal Framework. Retrieved from
http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf
HM Government and Scottish Government. (2016). Annex C: Operation and Governance of the Scottish Government’s Fiscal Framework. Retrieved from
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/508102/Fiscal_Framework_-_Text_-_Annex_to_the_fiscal_framework_-_15th_March_201....pdf
Budget Process Review Group final report. (2017). Retrieved from
http://www.parliament.scot/S5_Finance/Reports/BPRG_-_Final_Report_30.06.17.pdf
The Budget Process Session 5 Agreement Between the Scottish Government and the Finance and Constitution Committee. (2018). Retrieved from
http://www.parliament.scot/S5_Finance/General%20Documents/2018.02.22.Letter_to_SPPA.pdf
Last Updated: 24/11 10:28am
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