SP Paper 349	FI/S3/09/R7
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7th Report, 2009 (Session 3)

Report on scrutiny of the Draft Budget 2010-11

CONTENTS

VOLUME 1: FINANCE COMMITTEE REPORT AND EVIDENCE

Remit and membership

Report
Introduction

Approach to the scrutiny of Draft Budget 2010-1
Evidence taken by the Committee

Structure of this report
Overall issues in the 2010-11 Draft Budget

Changes to the 2010-11 budget since originally proposed
Summary of the Draft Budget 2010-11 figures
Comparing the Draft Budget for 2010-11 with previous years
Further uncertainty over the 2010-11 Scottish budget
Prioritisation of funds within Draft Budget 2010-11
Inflation and efficiency
Capital budgets
Other Local Government issues
Other issues

Detail of the 2010-11 draft budget

Glasgow Airport Rail Link
Alternative Spending Proposals

Strategic budgeting issues

Medium term context
Pressures on future budgets
The approach to budgeting in this medium term context

The development of budgetary information

The availability of supporting information
Linking budgets to policy priorities and outcomes
Alignment of budgets with targets
Performance reporting and budgeting
Effectiveness of past spending
Tracking expenditure
Equalities
Carbon Assessment
International Financial Reporting Standards

Scottish Parliamentary Corporate Body

Introduction
Main issues arising from the proposed budget
Specific areas of the budget
Parliamentary commissioners and the Ombudsman

Audit Scotland
Summary of conclusions and recommendations

Overall issues in the 2010-11 Draft Budget
Strategic budgeting issues
The development of budgetary information
Scottish Parliamentary Corporate Body
Audit Scotland

ANNEXE A – EXTRACTS FROM THE MINUTES OF THE FINANCE COMMITTEE

ANNEXE B – BRIEFING PAPERS

The 2010-11 Draft Budget - report by Professor David Bell

Guidance to subject committees

ANNEXE C – FINANCE COMMITTEE ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE (published electronically only)

25th Meeting, 2009 (Session 3), 9 November 2009

ORAL EVIDENCE

John Swinney MSP, Cabinet Secretary for Finance and Sustainable Growth

SUPPLEMENTARY WRITTEN EVIDENCE

John Swinney MSP, Cabinet Secretary for Finance and Sustainable Growth, 16 November 200826th Meeting, 2007 (Session 3), 17 November 2008

WRITTEN EVIDENCE

Scottish Parliamentary Corporate Body

ORAL EVIDENCE

Scottish Parliamentary Corporate Body

VOLUME 2: REPORTS FROM OTHER COMMITTEES AND THE SCOTTISH COMMISSION FOR PUBLIC AUDIT

ANNEXE D – REPORT FROM THE ECONOMY, ENERGY AND TOURISM COMMITTEE

ANNEXE E – REPORT FROM THE EDUCATION, LIFELONG LEARNING AND CULTURE COMMITTEE

ANNEXE F – REPORT FROM THE EQUAL OPPORTUNITIES COMMITTEE

ANNEXE G – REPORT FROM THE HEALTH AND SPORT COMMITTEE

ANNEXE H – REPORT FROM THE JUSTICE COMMITTEE

ANNEXE I – REPORT FROM THE LOCAL GOVERNMENT AND COMMUNITIES COMMITTEE

ANNEXE J – REPORT FROM THE RURAL AFFAIRS AND ENVIRONMENT COMMITTEE

ANNEXE K – REPORT FROM THE TRANSPORT, INFRASTRUCTURE AND CLIMATE CHANGE COMMITTEE

ANNEXE L – REPORT FROM THE SCOTTISH COMMISSION FOR PUBLIC AUDIT

VOLUME 3: ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE: SUBJECT COMMITTEES AND SCPA

ANNEXE M – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – ECONOMY ENERGY AND TOURISM COMMITTEE

25th Meeting, 2009 (Session 3), 30 September 2009

ORAL EVIDENCE

Michael Levack, Scottish Building Federation
Dr Peter Hughes, Scottish Engineering
Peter Taylor, The Town House Collection and Scottish Tourism Forum Board Member
Bill Jamieson, The Scotsman Publications Ltd
Alf Young, Economic Commentator & Chair of Riverside Inverclyde

26th Meeting, 2009 (Session 3), 7 October 2009

ORAL EVIDENCE

Philip Riddle, VisitScotland

WRITTEN EVIDENCE

VisitScotland

SUPPLEMENTARY EVIDENCE

VisitScotland

27th Meeting, 2009 (Session 3), 28 October 2009

ORAL EVIDENCE

Hugh Hall, Scottish Enterprise
Stephen Gallagher, Scottish Enterprise
Sandy Brady, Highlands and Islands Enterprise
Forbes Duthie, Highlands and Islands Enterprise
John Swinney MSP, Cabinet Secretary for Finance and Sustainable Growth
Wilson Malone, Scottish Government
David Reid, Scottish Government
Jamie Hume, Scottish Government

WRITTEN EVIDENCE

Highlands and Islands Enterprise (1)
Highlands and Islands Enterprise (2)
Scottish Enterprise
Scottish Government

SUPPLEMENTARY EVIDENCE

Scottish Enterprise (1)
Scottish Enterprise (2)

FURTHER WRITTEN EVIDENCE

CBI Scotland
Downie, Bob
Federation of Small Businesses
Friends of the Earth Scotland
Scottish Council for Development and Industry
Scottish Council for Voluntary Organisations
Scottish Social Enterprise Coalition
Scottish Renewables
Scottish Retail Consortium

ANNEXE N – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – EDUCATION, LIFELONG LEARNING AND CULTURE COMMITTEE

28th Meeting, 2009 (Session 3), 28 October 2009

ORAL EVIDENCE

Michael Russell MSP, Minister for Culture, External Affairs and the Constitution,
Nikki Brown, Deputy Director, Creative Scotland,
David Seers, Team Leader, Cultural Excellence Branch,
Douglas Ansdell, Head, Gaelic Unit, and
Laura Petrie, Director of Finance, Historic Scotland, Scottish Government;
Fiona Hyslop MSP, Cabinet Secretary for Education and Lifelong Learning,
Colin MacLean, Director of Schools,
Andrew Scott, Director of Lifelong Learning,
Sarah Smith, Director for Children, Young People and Social Care, and
Chris McCrone, Head, Education and Lifelong Learning Finance Branch, Scottish Government.

SUPPLEMENTARY WRITTEN EVIDENCE

Minister for Culture, External Affairs and the Constitution
Cabinet Secretary for Education and Lifelong Learning (4 November 2009)
Cabinet Secretary for Education and Lifelong Learning (9/10 November 2009)

ANNEXE O – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE –EQUAL OPPORTUNITIES COMMITTEE

12th Meeting, 2009 (Session 3), 8 September 2009

ORAL EVIDENCE

Alistair Brown, Deputy Director of Finance, Scottish Government
Yvonne Strachan, Head of Equality Unit, Scottish Government
Angela O'Hagan, Convenor, Scottish Women’s Budget Group

13th Meeting, 2009 (Session 3), 22 September 2009

WRITTEN EVIDENCE

Audit Scotland
Royal College of Nursing
UNISON

OTHER WRITTEN EVIDENCE

Health Workforce Directorate, Scottish Government

ORAL EVIDENCE

Fiona Kordiak, Director, Audit Services, Health & Central Government, Audit Scotland
Emma Ritch, Project Manager, Close the Gap
Euan Page, Parliamentary and Government Affairs Manager, Equality and Human Rights Commission
Craig Marriott, Director of Finance, NHS Dumfries and Galloway
Ian Reid, Director of Human Resources, NHS Greater Glasgow and Clyde
Lynn McDowall, Professional Officer, Royal College of Nursing
Glyn Hawker, Head of Bargaining and Equality, UNISON

14th Meeting, 2009 (Session 3), 6 October 2009

ORAL EVIDENCE

Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Scottish Government
Clare Hicks, Head of Pay and Reward, Health Directorates, Scottish Government
John Matheson, Director of Finance, Health Directorates, Scottish Government

15th Meeting, 2009 (Session 3), 27 October 2009

ORAL EVIDENCE

Alex Neil MSP, Minister for Housing and Communities, Scottish Government
Alistair Brown, Deputy Director of Finance, Scottish Government
Nuala Gormley, Principal Research Officer, Communities Analytical Services Division, Scottish Government
Yvonne Strachan, Head of Equality Unit, Scottish Government

SUPPLEMENTARY EVIDENCE

Audit Scotland
Equality and Human Rights Commission
Scottish Government
UNISON

ANNEXE P – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – HEALTH AND SPORT COMMITTEE

25th Meeting (Session 3), 30th September 2009

ORAL EVIDENCE

Dr Kevin Woods, Director-General Health and Chief Executive NHS Scotland, John Matheson, Director of Health Finance, and Liz Hunter, Director of Equalities, Social Inclusion and Sport, Scottish Government. James Barbour, Chief Executive, Susan Goldsmith, Director of Finance, and Jackie Sansbury, Director of Strategy Planning, NHS Lothian.

ASSOCIATED WRITTEN EVIDENCE

Dr Kevin Woods, Director-General Health and Chief Executive NHS Scotland, Scottish Government
NHS Lothian

26th Meeting (Session 3), 7th October 2009

ORAL EVIDENCE

Jon Ford, Head of Health Policy and Economic Research, British Medical Association; Theresa Fyffe, Director, Royal College of Nursing Scotland; John Gallacher, Regional Organiser and Secretary, UNISON; Tim Davison, Chief Executive, NHS Lanarkshire; Malcolm Iredale, Director of Finance, NHS Highland.

ASSOCIATED WRITTEN EVIDENCE

British Medical Association
British Medical Association Scotland Letter – 18 September 2009
Royal College of Nursing Scotland
UNISON
NHS Lanarkshire

27th Meeting (Session 3), 28th October 2009

ORAL EVIDENCE

Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Dr Kevin Woods, Director-General Health and Chief Executive NHS Scotland, John Matheson, Director of Health Finance, and Liz Hunter, Director of Equalities, Social Inclusion and Sport, Scottish Government.

ASSOCIATED WRITTEN EVIDENCE

Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Scottish Government – 8 July 2009
Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Scottish Government – 5 August 2009
Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Scottish Government – 16 October 2009

ANNEXE Q – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – JUSTICE COMMITTEE

27th Meeting, 2009 (Session 3), Tuesday 6 October 2009

WRITTEN EVIDENCE

Association of Chief Police Officers in Scotland
Strathclyde Police
Fire Brigades Union
Prison Officers Association
Unison

ORAL EVIDENCE

Chief Constable Pat Shearer, President, and Doug Cross, Chair of Finance Management Business Area, Association of Chief Police Officers in Scotland
Chief Constable Stephen House and Allan Macleod, Director of Finance and Resources, Strathclyde Police
Ken Ross, Scottish Secretary, Fire Brigades Union
John Speed, Member of the Scottish National Committee, Prison Officers Association
Calum Steele, General Secretary, Scottish Police Federation
Dave Watson, Senior Policy Officer, Unison

SUPPLEMENTARY WRITTEN EVIDENCE

Association of Chief Police Officers in Scotland

28th Meeting, 2009 (Session 3), Tuesday 27 October 2009

WRITTEN EVIDENCE

Scottish Government

ORAL EVIDENCE

Raymund McQuillan, Vice Convener, Criminal Justice Standing Committee, Association of Directors of Social Work
Councillor Harry McGuigan, Community Well-being and Safety Spokesperson, Convention of Scottish Local Authorities
Jim Andrews, Director of Operations, and Susan Gallagher, Head of Policy and Research, Victim Support Scotland
Kenny MacAskill MSP, Cabinet Secretary for Justice, Robert Gordon, Director General for Justice and Communities, and Ruth Ritchie, Team Leader, Finance Programme Management: Justice, Scottish Government

SUPPLEMENTARY WRITTEN EVIDENCE

Scottish Government (3 November 2009)
Scottish Government (9 November 2009)
Convention of Scottish Local Authorities

OTHER WRITTEN EVIDENCE

Association of Scottish Police Superintendents
Chief Fire Officers Association
Community Justice Authorities
Councillor Martin Greig
Crown Office and Procurator Fiscal Service
Scottish Court Service
Scottish Prison Service

ANNEXE R – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – LOCAL GOVERNMENT AND COMMUNITIES COMMITTEE

24th Meeting 2009 (Session 3), 30 September 2009

WRITTEN EVIDENCE

Shelter
Scottish Federation of Housing Associations
Chartered Institute of Housing Scotland

ORAL EVIDENCE

Gavin Corbett, Policy Manager, Shelter;
Brian Gegan, Chair, Scottish Federation of Housing Associations;
Andrew Field, Deputy Chief Executive, Scottish Federation of Housing Associations;
Nick Fletcher, Head of Policy and Public Affairs, Chartered Institute of Housing Scotland;
Jim McCormick, Scottish Advisor, Joseph Rowntree Foundation.

25th Meeting 2009 (Session 3) 7 October 2009

ORAL EVIDENCE

Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing, Scottish Government;
Mike Foulis, Director for Housing and Regeneration, Scottish Government;
Ann Thomson, Head of Social Inclusion and Voluntary Issues, Scottish Government.

SUPPLEMENTARY WRITTEN EVIDENCE

Scottish Government

OTHER WRITTEN EVIDENCE

Nicola Sturgeon MSP, Cabinet Secretary for Health and Wellbeing
COSLA

ANNEXE S – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – RURAL AFFAIRS AND ENVIRONMENT COMMITTEE

23rd Meeting 2009 (Session 3) Wednesday 30 September 2009

WRITTEN EVIDENCE

Scottish Government

ORAL EVIDENCE

Maggie Gill, Rural and Environment Research and Analysis Director, Scottish Government
Paul Gray, Director General Environment, Scottish Government
John Mason, Environmental Quality Director, Scottish Government
Mike Neilson, Marine Director, Scottish Government
David Reid, Deputy Director, Finance Directorate, Scottish Government
Peter Russell, Rural Director, Scottish Government
Gill Tucker, Head of Common Agricultural Policy Payments, Rural Payments and Inspections Directorate, Scottish Government
Bob McIntosh, Director, Forestry Commission Scotland

SUPPLEMENTARY WRITTEN EVIDENCE

Scottish Government

24th Meeting 2009 (Session 3) Wednesday 7 October 2009

ORAL EVIDENCE

Richard Lochhead MSP, Cabinet Secretary for Rural Affairs and the Environment
David Barnes, Deputy Director, Agriculture and Rural Developments Division, Scottish Government
Paul Gray, Director General Environment, Scottish Government
Ross Scott, Finance Team Leader, Rural Affairs and Environment Portfolio, Scottish Government

SUPPLEMENTARY WRITTEN EVIDENCE

Scottish Government

ANNEXE T – ORAL EVIDENCE AND ASSOCIATED WRITTEN EVIDENCE – TRANSPORT, INFRASTRUCTURE AND CLIMATE CHANGE COMMITTEE

21st Meeting, 2009 (Session 3), 29 September 2009

Oral Evidence

Professor Jan Bebbington, Director, St Andrews Sustainability Institute,
Vice-Chair (Scotland) Sustainable Development Commission, St Andrews University
Professor Stuart MacPherson, Chair, Irons Foulner Consulting Engineers
Professor Susan Roaf, School of the Built Environment, Heriot-Watt University
Dr Thomas Wiedmann, Director, Centre for Sustainability Accounting (CenSA) Ltd.

22nd Meeting, 2009 (Session 3), 6 October 2009

Oral Evidence

Charles Hoskins, Director of Projects, Strathclyde Partnership for Transport
Councillor Steven Purcell, Leader of Glasgow City Council, Glasgow City Council
Bob Darracott, Director of Planning and Transport, Renfrewshire Council

WRITTEN EVIDENCE

Cabinet Secretary for Finance and Sustainable Growth

SUPPLEMENTARY WRITTEN EVIDENCE

Strathclyde Partnership for Transport

23rd Meeting, 2009 (Session 3), 27 October 2009

ORAL EVIDENCE

Amanda McMillan, Managing Director Glasgow Airport, and Stuart White, Development Director, BAA Scotland
Garry Clark, Head of Policy and Public Affairs, Scottish Chambers of Commerce
Derick Murray, Director, Nestrans
Eric Guthrie, Partnership Director, Tactran
Alex Macaulay, Partnership Director, SEStran

WRITTEN EVIDENCE

BAA Scotland
Minister for Transport Infrastructure and Climate Change
SEStrans

SUPPLEMENTARY WRITTEN EVIDENCE

BAA Scotland

24th Meeting, 2009 (Session 3), 3 November 2009

ORAL EVIDENCE

John Swinney MSP, Cabinet Secretary for Finance and Sustainable
Growth, Philip Wright, Deputy Director, Climate Change, Jonathan Pryce,
Director of Transport, and David Middleton, Chief Executive, Transport
Scotland, Scottish Government

WRITTEN EVIDENCE

SPOKES
SAPT
David Connolly
Professor Iain Docherty

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