The Finance Committee has launched a review of the parliamentary budget process. The scrutiny of the budget for financial year 2008-09 has recently been completed and the Committee is now examining the current process and how it can be improved.

The Standards, Procedures and Public Appointments Committee (click link) will also be looking at the budget process in due course but the two committees have agreed that the Finance Committee will undertake this initial, detailed work.

Scope of the Review

The Committee has agreed a broad remit for the review.  The Committee will examine:

• the principles underpinning the way each phase of the process is managed;
• the timetable for scrutiny and the opportunities for evidence to be taken;
• the relationships between subject committee scrutiny and the Finance Committee’s role, including the means by which alternative spending proposals can be considered; and
• the resources available to support financial scrutiny.

Consultation Paper

The Committee originally sought written evidence through a consultation paper. The consultation paper gives information on the origins of the process, explains how the current three-stage system operates in practice, and outlines some key issues that the Committee is considering. 

Please follow the links below to download the paper and view the accompanying news release.  The formal deadline for receipt of written submissions has now passed.  However, please contact the clerks (details below) if you still wish to make a submission.

• Review of the Budget Process - Consultation Paper (78KB pdf posted 27.03.2008)
• News Release

Please follow the link below for the submissions.  All submissions will be posted here as they are received.

• Review of the Budget Process - Submissions

Oral Evidence

The Committee held three oral evidence sessions during June 2008.  Information regarding the sessions can be found by clicking the link below.

• Review of the Budget Process - oral evidence programme

Report

At its meeting on 23 September, the Committee agreed that it will now consider a draft report on the inquiry. Consideration of the draft report will be held in private session. Further information will appear here in due course.

Further Information

The consultation paper contains comprehensive information about the budget process. However, the following links provide useful background and an overview of the 2008-09 process.

• Finance Committee - the Budget Process
• Finance Committee - scrutiny of the Scottish Budget 2008-09

Adviser

The Committee's standing adviser on the budget process, Professor David Bell, is assisting the Committee with the review. Please follow the link below to a discussion paper produced by the adviser.

• Professor David Bell - Discussion Paper (112KB pdf posted 6.06.2008)